{"schema_version":"secwatch.filing_event.v1","accession":"0001403161-26-000063","form_type":"8-K","ticker":"V","cik":"0001403161","company_name":"VISA INC.","filed_at":"2026-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.997049+00:00","generated_at":"2026-05-15T23:00:45.527250+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Visa deposits $125M into litigation escrow; adjusts B-1/B-2 conversion rates","bullets":["$125M deposited into U.S. litigation escrow under retrospective responsibility plan.","Class B-1 conversion rate decreased from 1.5491 to 1.5475; B-2 from 1.5108 to 1.5075.","As-converted B-1 shares reduced by ~7,880 to 7,482,834; B-2 by ~392,202 to 181,412,788.","Adjustment has same effect on EPS as repurchasing class A common stock."],"urls":{"canonical":"https://secwatch.observer/filing/0001403161-26-000063","json":"https://secwatch.observer/filing/0001403161-26-000063.json","markdown":"https://secwatch.observer/filing/0001403161-26-000063.md","text":"https://secwatch.observer/filing/0001403161-26-000063.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1403161/000140316126000063/0001403161-26-000063-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1403161/000140316126000063/v-20260225.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T23:00:45.527250+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}