. visa indemnification our payment services business issues and acquires credit and debit card transactions through visa u.s.a . inc . card association or its affiliates ( visa ) . in october 2007 , visa completed a restructuring and issued shares of visa inc . common stock to its financial institution members ( visa reorganization ) in contemplation of its initial public offering ( ipo ) . as part of the visa reorganization , we received our proportionate share of a class of visa inc