Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Visa Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019	Sep 30, 2018	Sep 30, 2017
Accounts payable	340)	266)	174)	156)	183)	179)
Settlement payable	3,281)	2,443)	1,736)	3,990)	2,168)	2,003)
Customer collateral	2,342)	2,260)	1,850)	1,648)	1,325)	1,106)
Accrued compensation and benefits	1,359)	1,211)	821)	796)	901)	757)
Client incentives	6,099)	5,243)	4,176)	3,997)	2,834)	2,089)
Accrued liabilities	3,726)	2,334)	1,840)	1,625)	1,160)	1,129)
Deferred purchase consideration	—)	—)	—)	—)	1,300)	—)
Current maturities of debt	2,250)	999)	2,999)	—)	—)	1,749)
Accrued litigation	1,456)	983)	914)	1,203)	1,434)	982)
Current liabilities	20,853)	15,739)	14,510)	13,415)	11,305)	9,994)
Long-term debt, excluding current maturities	20,200)	19,978)	21,071)	16,729)	16,630)	16,618)
Deferred tax liabilities	5,332)	6,128)	5,237)	4,807)	4,618)	5,980)
Deferred purchase consideration	—)	—)	—)	—)	—)	1,304)
Other liabilities	3,535)	3,462)	3,891)	2,939)	2,666)	1,321)
Non-current liabilities	29,067)	29,568)	30,199)	24,475)	23,914)	25,223)
Total liabilities	49,920)	45,307)	44,709)	37,890)	35,219)	35,217)
Series A, Series B and Series C convertible participating preferred stock (preferred stock), $0.0001 par value	2,324)	3,080)	5,086)	5,462)	5,470)	5,526)
Class A, Class B and Class C common stock and additional paid-in capital, $0.0001 par value	19,545)	18,855)	16,721)	16,541)	16,678)	16,900)
Right to recover for covered losses	(35)	(133)	(39)	(171)	(7)	(52)
Accumulated income	16,116)	15,351)	14,088)	13,502)	11,318)	9,508)
Investment securities	(106)	(1)	3)	6)	(17)	73)
Defined benefit pension and other postretirement plans	(169)	(49)	(196)	(192)	(61)	(76)
Derivative instruments	418)	(257)	(291)	199)	60)	(36)
Foreign currency translation adjustments	(2,512)	743)	838)	(663)	565)	917)
Accumulated other comprehensive income (loss), net	(2,369)	436)	354)	(650)	547)	878)
Equity	35,581)	37,589)	36,210)	34,684)	34,006)	32,760)
Total liabilities and equity	85,501)	82,896)	80,919)	72,574)	69,225)	67,977)

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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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Visa Inc. current liabilities increased from 2020 to 2021 and from 2021 to 2022.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Visa Inc. non-current liabilities decreased from 2020 to 2021 and from 2021 to 2022.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Visa Inc. total liabilities increased from 2020 to 2021 and from 2021 to 2022.
Equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Visa Inc. equity increased from 2020 to 2021 but then decreased significantly from 2021 to 2022.

Visa Inc. (NYSE:V)

Balance Sheet: Liabilities and Stockholders’ Equity