{"filing":{"accession_number":"0001403161-26-000121","cik":"0001403161","ticker":"V","company_name":"VISA INC.","form":"8-K","filing_date":"2026-09-23","report_date":"2026-09-18","primary_document":"v-20260918.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1403161/000140316126000121/v-20260918.htm"},"events":[{"id":34581,"run_id":31826,"accession_number":"0001403161-26-000121","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"summary":"Visa deposited $405 million into a litigation escrow account under its retrospective responsibility plan, triggering downward adjustments to conversion rates for class B-1, B-2, and B-3 common stock held by U.S. financial institutions. These conversion rate reductions resulted in dilution equivalent to a share repurchase, reducing as-converted share counts by approximately 1.1 million shares across the three classes. While this is a structured capital event tied to litigation funding rather than a traditional equity issuance, the mechanism—conversion rate adjustments that dilute existing shareholders—aligns with the dilutive effects disclosed under Item 3.02 frameworks and materially affects share counts and EPS.","company_name":"VISA INC.","ticker":"V","filing_date":"2026-09-23","form":"8-K","submitted_at":null,"items":[{"id":38342,"accession_number":"0001403161-26-000121","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"Visa deposited $405 million into a litigation escrow account under its retrospective responsibility plan, triggering downward adjustments to conversion rates for class B-1, B-2, and B-3 common stock held by U.S. financial institutions. These conversion rate reductions resulted in dilution equivalent to a share repurchase, reducing as-converted share counts by approximately 1.1 million shares across the three classes. While this is a structured capital event tied to litigation funding rather than a traditional equity issuance, the mechanism—conversion rate adjustments that dilute existing shareholders—aligns with the dilutive effects disclosed under Item 3.02 frameworks and materially affects share counts and EPS.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:11:07.309167+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38342,"accession_number":"0001403161-26-000121","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"Visa deposited $405 million into a litigation escrow account under its retrospective responsibility plan, triggering downward adjustments to conversion rates for class B-1, B-2, and B-3 common stock held by U.S. financial institutions. These conversion rate reductions resulted in dilution equivalent to a share repurchase, reducing as-converted share counts by approximately 1.1 million shares across the three classes. While this is a structured capital event tied to litigation funding rather than a traditional equity issuance, the mechanism—conversion rate adjustments that dilute existing shareholders—aligns with the dilutive effects disclosed under Item 3.02 frameworks and materially affects share counts and EPS.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:11:07.309167+00:00","company_name":"VISA INC.","ticker":"V","filing_date":"2026-09-23"}]}