{"filing":{"accession_number":"0001403161-26-000086","cik":"0001403161","ticker":"V","company_name":"VISA INC.","form":"8-K","filing_date":"2026-06-26","report_date":null,"primary_document":"v-20260624.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1403161/000140316126000086/v-20260624.htm"},"events":[{"id":14232,"run_id":12657,"accession_number":"0001403161-26-000086","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"summary":"Visa deposited $250 million into a litigation escrow account, triggering downward adjustments to conversion rates for class B-1, B-2, and B-3 common stock held by U.S. financial institutions. The filing explicitly states these conversion rate adjustments have \"the same effect on earnings per share as repurchasing the Company's class A common stock,\" resulting in material dilution to the as-converted share counts (reduction of approximately 6,658 to 740,184 shares across the three classes). This is a dilutive capital event affecting shareholder equity and EPS, though the mechanism is conversion-rate adjustment rather than a traditional equity issuance.","company_name":"VISA INC.","ticker":"V","filing_date":"2026-06-26","form":"8-K","submitted_at":null,"items":[{"id":11600,"accession_number":"0001403161-26-000086","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"Visa deposited $250 million into a litigation escrow account, triggering downward adjustments to conversion rates for class B-1, B-2, and B-3 common stock held by U.S. financial institutions. The filing explicitly states these conversion rate adjustments have \"the same effect on earnings per share as repurchasing the Company's class A common stock,\" resulting in material dilution to the as-converted share counts (reduction of approximately 6,658 to 740,184 shares across the three classes). This is a dilutive capital event affecting shareholder equity and EPS, though the mechanism is conversion-rate adjustment rather than a traditional equity issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:11:42.151762+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":11600,"accession_number":"0001403161-26-000086","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"Visa deposited $250 million into a litigation escrow account, triggering downward adjustments to conversion rates for class B-1, B-2, and B-3 common stock held by U.S. financial institutions. The filing explicitly states these conversion rate adjustments have \"the same effect on earnings per share as repurchasing the Company's class A common stock,\" resulting in material dilution to the as-converted share counts (reduction of approximately 6,658 to 740,184 shares across the three classes). This is a dilutive capital event affecting shareholder equity and EPS, though the mechanism is conversion-rate adjustment rather than a traditional equity issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:11:42.151762+00:00","company_name":"VISA INC.","ticker":"V","filing_date":"2026-06-26"}]}