CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Operating Activities
Net income	$ 4,559	$ 4,060	[1]
Adjustments to reconcile net income to net cash provided by operating activities:
Client incentives	3,219	2,416
Fair value adjustment for the Visa Europe put option	0	(255)
Share-based compensation (Note 11)	183	152
Excess tax benefit for share-based compensation	0	(51)
Depreciation and amortization of property, equipment, technology and intangible assets	409	361	[1]
Deferred income taxes	1,715	(603)
Right to recover for covered losses recorded in equity (Note 3)	(165)	0
Charitable contribution of Visa Inc. shares (Note 9 and Note 12)	192	0
Other	30	43
Change in operating assets and liabilities:
Settlement receivable	42	332
Accounts receivable	(34)	(92)
Client incentives	(3,376)	(2,638)
Other assets	(192)	(552)
Accounts payable	(71)	(35)
Settlement payable	(19)	(368)
Accrued and other liabilities	(65)	398
Accrued litigation (Note 13)	14	(46)
Net cash provided by operating activities	6,441	3,122
Investing Activities
Purchases of property, equipment, technology and intangible assets	(512)	(382)
Investment securities, available-for-sale:
Purchases	(1,877)	(26,883)
Proceeds from maturities and sales	4,296	26,193
Acquisitions, net of $2.8 billion cash received from Visa Europe (Note 2)	(302)	(9,082)
Purchases of / contributions to other investments	(18)	(9)
Proceeds / distributions from other investments	0	4
Net cash provided by (used in) investing activities	1,587	(10,159)
Financing Activities
Dividends paid (Note 9)	(1,189)	(1,011)
Proceeds from issuance of senior notes (Note 6)	0	15,971
Debt issuance costs (Note 6)	0	(98)
Payments from litigation escrow account—U.S. retrospective responsibility plan (Note 3 and Note 13)	0	45
Cash proceeds from issuance of common stock under employee equity plans	128	69
Restricted stock and performance-based shares settled in cash for taxes	(73)	(89)
Excess tax benefit for share-based compensation	0	51
Net cash (used in) provided by financing activities	(6,304)	9,468
Effect of exchange rate changes on cash and cash equivalents	94	(62)
Increase in cash and cash equivalents	1,818	2,369
Cash and cash equivalents at beginning of year	5,619	3,518
Cash and cash equivalents at end of period	7,437	5,887
Supplemental Disclosure
Series B and C convertible participating preferred stock issued in Visa Europe acquisition (Note 2)	0	5,717
Deferred purchase consideration recorded for Visa Europe acquisition (Note 2)	0	1,236
Income taxes paid, net of refunds	2,239	2,043
Interest payments on debt (Note 6)	489	244
Accruals related to purchases of property, equipment, technology and intangible assets	35	29
Class A common stock
Financing Activities
Repurchase of common stock (Note 9)	(5,170)	(5,300)
Class C common stock
Financing Activities
Repurchase of common stock (Note 9)	$ 0	$ (170)

[1] The Company did not include Visa Europe's financial results in the Company's unaudited consolidated statements of operations from the acquisition date, June 21, 2016, through June 30, 2016 as the impact was immaterial. The dilutive impact of the outstanding shares of series B and C convertible participating preferred stock from June 21, 2016 through June 30, 2016 was also not included in the calculation of basic or diluted earnings per share as the effect was immaterial. See Note 2—Visa Europe and Note 10—Earnings Per Share to these unaudited consolidated financial statements.