Statement of Comprehensive Income

Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

Visa Inc., consolidated statement of comprehensive 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
Net income	14,957)	12,311)	10,866)	12,080)	10,301)	6,699)
Net unrealized gain (loss), net of tax	(105)	(3)	1)	15)	75)	36)
Reclassification adjustments, net of tax	—)	(1)	(2)	1)	(165)	1)
Investment securities	(105)	(4)	(1)	16)	(90)	37)
Net unrealized actuarial gain (loss) and prior service credit (cost), net of tax	(130)	137)	(6)	(138)	11)	129)
Reclassification adjustments, net of tax	10)	10)	15)	7)	4)	20)
Defined benefit pension and other postretirement plans	(120)	147)	9)	(131)	15)	149)
Net unrealized gain (loss), net of tax	740)	18)	(428)	208)	66)	(7)
Reclassification adjustments, net of tax	(65)	16)	(62)	(69)	30)	21)
Derivative instruments	675)	34)	(490)	139)	96)	14)
Foreign currency translation adjustments	(3,255)	(95)	1,511)	(1,228)	(352)	1,136)
Other comprehensive income (loss), net of tax	(2,805)	82)	1,029)	(1,204)	(331)	1,336)
Comprehensive income	12,152)	12,393)	11,895)	10,876)	9,970)	8,035)

Based on: 10-K (reporting date: 2022-09-30), 10-K (reporting date: 2021-09-30), 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30).

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Comprehensive income item	Description	The company
Net income	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Visa Inc. net income increased from 2020 to 2021 and from 2021 to 2022.
Comprehensive income	Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Exclude changes in equity resulting from investments by owners and distributions to owners.	Visa Inc. comprehensive income increased from 2020 to 2021 but then slightly decreased from 2021 to 2022.

Visa Inc. (NYSE:V)

Statement of Comprehensive Income