Visa Inc., adjusted total assets

US$ in millions

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Total assets	85,501)	82,896)	80,919)	72,574)	69,225)	67,977)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	701)	667)	561)
Less: Net deferred tax assets (reflected in Other assets)²	87)	80)	63)	24)	14)	81)
After Adjustment
Adjusted total assets	85,414)	82,816)	80,856)	73,251)	69,878)	68,457)

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Net deferred tax assets (reflected in Other assets). See details »

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Visa Inc., adjusted total liabilities

US$ in millions

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Total liabilities	49,920)	45,307)	44,709)	37,890)	35,219)	35,217)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	701)	667)	561)
Less: Deferred tax liabilities²	5,332)	6,128)	5,237)	4,807)	4,618)	5,980)
After Adjustment
Adjusted total liabilities	44,588)	39,179)	39,472)	33,784)	31,268)	29,798)

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Visa Inc., adjusted equity

US$ in millions

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Equity	35,581)	37,589)	36,210)	34,684)	34,006)	32,760)
Adjustments
Less: Net deferred tax assets (liabilities)¹	(5,245)	(6,048)	(5,174)	(4,783)	(4,604)	(5,899)
After Adjustment
Adjusted equity	40,826)	43,637)	41,384)	39,467)	38,610)	38,659)

¹ Net deferred tax assets (liabilities). See details »

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Visa Inc., adjusted capitalization table

US$ in millions

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Current maturities of debt	2,250)	999)	2,999)	—)	—)	1,749)
Long-term debt, excluding current maturities	20,200)	19,978)	21,071)	16,729)	16,630)	16,618)
Total reported debt	22,450)	20,977)	24,070)	16,729)	16,630)	18,367)
Equity	35,581)	37,589)	36,210)	34,684)	34,006)	32,760)
Total reported capital	58,031)	58,566)	60,280)	51,413)	50,636)	51,127)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	701)	667)	561)
Add: Current portion of operating lease liabilities (included in Accrued liabilities)²	98)	103)	97)	—)	—)	—)
Add: Long-term portion of operating lease liabilities (included in Other liabilities)³	422)	471)	473)	—)	—)	—)
Adjusted total debt	22,970)	21,551)	24,640)	17,430)	17,297)	18,928)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	(5,245)	(6,048)	(5,174)	(4,783)	(4,604)	(5,899)
Adjusted equity	40,826)	43,637)	41,384)	39,467)	38,610)	38,659)
After Adjustment
Adjusted total capital	63,796)	65,188)	66,024)	56,897)	55,907)	57,587)

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current portion of operating lease liabilities (included in Accrued liabilities). See details »

³ Long-term portion of operating lease liabilities (included in Other liabilities). See details »

⁴ Net deferred tax assets (liabilities). See details »

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Visa Inc., adjusted net income

US$ in millions

12 months ended:	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
As Reported
Net income	14,957)	12,311)	10,866)	12,080)	10,301)	6,699)
Adjustments
Add: Deferred income tax expense (benefit)¹	(336)	871)	307)	214)	(1,287)	1,698)
Add: Other comprehensive income (loss), net of tax	(2,805)	82)	1,029)	(1,204)	(331)	1,336)
After Adjustment
Adjusted net income	11,816)	13,264)	12,202)	11,090)	8,683)	9,733)

¹ Deferred income tax expense (benefit). See details »

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Visa Inc. (NYSE:V)

Adjustments to Financial Statements