---
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"
generated_at: "2026-05-15T23:00:45.527250+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Visa deposits $125M into litigation escrow; adjusts B-1/B-2 conversion rates

## Summary
- $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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001403161-26-000063
- JSON: https://secwatch.observer/filing/0001403161-26-000063.json
- Plain text: https://secwatch.observer/filing/0001403161-26-000063.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.