Other
Loss Contingency Accrual
Visa Loss Contingency Accrual decreased by 71.2% to $981.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 52.7%, from $2.08B to $981.00M. Over 5 years (FY 2020 to FY 2025), Loss Contingency Accrual shows an upward trend with a 27.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ4 2018
Last reportedQ2 2026Apr 29, 2026
How to read this metric
An increase suggests higher legal or operational risk, while a decrease may indicate the resolution of past contingencies.
Detailed definition
This represents the estimated liability for potential losses from legal proceedings, environmental claims, or other unce...
Peer comparison
Standard accounting practice; peers report this based on their specific legal and environmental exposure profiles.
Metric ID:
other_loss_contingency_accrual_at_carrying_valueHistorical Data
20 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $900.00M | $983.00M | $1.03B | $769.00M | $1.49B | $1.46B | $1.70B | $1.60B | $1.55B | $1.75B | $1.47B | $1.85B | $1.69B | $1.73B | $1.65B | $2.08B | $2.35B | $3.03B | $3.41B | $981.00M |
| QoQ Change | — | +9.2% | +4.5% | -25.1% | +93.2% | -2.0% | +16.9% | -5.9% | -3.6% | +13.3% | -16.0% | +26.0% | -8.9% | +2.3% | -4.5% | +25.9% | +13.3% | +29.0% | +12.3% | -71.2% |
| YoY Change | — | — | — | — | +65.1% | +48.1% | +65.7% | +108.3% | +4.0% | +20.3% | -13.6% | +15.7% | +9.3% | -1.4% | +12.1% | +12.0% | +39.3% | +75.6% | +106.5% | -52.7% |
Range$769.00M – $3.41B
CAGR+1.8%
Avg YoY Growth+32.1%
Median YoY Growth+18.0%
Loss Contingency Accrual at Other Companies
Frequently Asked Questions
- What is Visa's loss contingency accrual?
- Visa (V) reported loss contingency accrual of $981.00M in Q1 2026.
- How has Visa's loss contingency accrual changed year-over-year?
- Visa's loss contingency accrual decreased by 52.7% year-over-year, from $2.08B to $981.00M.
- What is the long-term trend for Visa's loss contingency accrual?
- Over 5 years (2020 to 2025), Visa's loss contingency accrual has grown at a 27.1% compound annual growth rate (CAGR), from $914.00M to $3.03B.
- What does loss contingency accrual mean?
- The estimated financial reserve for potential future losses from legal or operational uncertainties.