SEC comment letter
Filing comparison
SEC staff questioned VISA INC.'s accounting for MD&A
Letter dated 2026-03-31; published on EDGAR 2026-05-13 — the SEC releases comment letters only after the review closes.
Please revise to provide discussion of the factors underlying the increases. Further, your disclosure attributes the growth to your "Issuing Solutions, Advisory and Other Services and Acceptance Solutions" portfolios. However, you do not appear to quantify within the filing the revenues attributed to these portfolios, and your disclosure does not include quantification of the period over period increases to the…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-03-31
- Published on edgar
- 2026-05-13
- Reviewing
- Visa Inc. Form 10-K for Fiscal Year Ended September 30, 2025 File No. 001-33977 Dear Chris Suh: We have reviewed your filing and have the following comments. Pl
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, Non-GAAP measures
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.