Visa (V) said in a late Tuesday regulatory filing that it approved the deposit of $500 million into the US litigation escrow account under its retrospective responsibility plan.

The value of the company's class B-1 and B-2 common stocks is subject to dilution through downward adjustments to the conversion rates of the stocks to class A common stock when it funds the litigation escrow account, according to the filing.

The effect on EPS is the same as repurchasing the class A common stock, according to the company.