Subject to legally available funds, we intend to pay quarterly cash dividends on our outstanding class A, B and C common stock in the future.
However, the declaration and payment of future dividends is at the sole discretion of our board of directors after taking into account various factors, including our financial condition, settlement guarantees, operating results, available cash and current and anticipated cash needs.
Prior to the IPO, we did not pay any cash dividends on our shares of outstanding common stock.
EQUITY COMPENSATION PLAN INFORMATION The table below presents information as of September 30, 2009 for the Visa 2007 Equity Incentive Compensation Plan, or the EIP, which was approved by our stockholders.
We do not have any equity compensation plans that have not been approved by our stockholders.
For a description of the EIP, see Note 17—Share-based Compensation to our consolidated financial statements included in Item 8 of this report.
## Table 0 ##
(1) In addition to options, the EIP authorizes the issuance of restricted stock, restricted stock units, performance units and other stock-based awards.
A total of 572,750 shares have been issued pursuant to outstanding restricted stock units.
ITEM 6.
Selected Financial Data The following table presents selected Visa Inc.  financial data for fiscal 2009 and 2008 and selected Visa U. S. A.  financial data for fiscal 2007, 2006 and 2005.
In October 2007, we consummated a reorganization in which Visa U. S. A. , the accounting acquirer, Visa International, Visa Canada and Inovant became direct or indirect subsidiaries of Visa Inc.
The operating results of the acquired interests are included in the consolidated financial results of Visa Inc.  beginning October 1, 2007.
The data below should be read in conjunction with Item 7—Management’s Discussion and Analysis and Results of Operations and the Visa Inc.  fiscal 2009 consolidated financial statements and notes included in Item 8 of this report.
## Table 1 ##
VISA INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) September 30, 2010 (in millions, except as noted) The following table sets forth the changes in the escrow account:
## Table 2 ##
(1) The Company made payments totaling $1.9 billion related to the Discover settlement during fiscal 2009.
Of the $1.9 billion payment, $1.7 billion was funded through the escrow account under the plan and $145 million, $65 million of which was reimbursed by Morgan Stanley evenly over the four fiscal 2009 quarters, was funded from the Company’s operating cash.
An accrual for covered litigation is recorded when loss is deemed to be probable and reasonably estimable.
In making this determination, the Company evaluates information including funding decisions made by the litigation committee.
The accrual related to covered litigation could be either higher or lower than the escrow account balance.
The Company did not record an additional accrual for covered litigation during fiscal 2010.
The Company, at the request of the litigation committee, may conduct additional sales of class A common stock in order to increase the size of the escrow account, in which case the conversion rate of the class B common stock into class A common stock will be subject to additional dilutive adjustments to the extent of the proceeds from those sales.
To the extent that amounts available under the escrow arrangement and agreements in the plan are insufficient to fully resolve the covered litigation, the Company will use commercially reasonable efforts to enforce the indemnification obligations of Visa U. S. A.
’s members for such excess amount, including but not limited to enforcing indemnification obligations pursuant to Visa U. S. A.
’s certificate of incorporation and bylaws and in accordance with their membership agreements.
Visa Inc.  has entered into a loss sharing agreement with Visa U. S. A. , Visa International and certain Visa U. S. A.  members.
The loss sharing agreement provides for the indemnification of Visa U. S. A. , Visa International and, in certain circumstances, Visa Inc.  with respect to: (i) the amount of a final judgment paid by Visa U. S. A.  or Visa International in the covered litigation after the operation of the interchange judgment sharing agreement, plus any amounts reimbursable to the interchange judgment sharing agreement signatories; or (ii) the damages portion of a settlement of a covered litigation that is approved as required under Visa U. S. A.
’s certificate of incorporation by the vote of Visa U. S. A.
’s specified voting members.
The several obligation of each bank that is a party to the loss sharing agreement will equal the amount of any final judgment enforceable against Visa U. S. A. , Visa International or any other signatory to the interchange judgment sharing agreement, or the amount of any approved settlement of a covered litigation, multiplied by such bank’s then-current membership proportion as calculated in accordance with Visa U. S. A.
’s certificate of incorporation.
Share-based compensation cost is recorded net of estimated forfeitures on a straight-line basis for awards with service conditions only, and on a graded-vesting basis for awards with service, performance and market conditions.
The Company’s estimated forfeiture rate is based on an evaluation of historical, actual and trended forfeiture data.
For fiscal 2014, 2013, and 2012, the Company recorded share-based compensation cost of $172 million, $179 million and $147 million, respectively, in personnel on its consolidated statements of operations.
The amount of capitalized share-based compensation cost was immaterial during fiscal 2014, 2013 and 2012.
Options Options issued under the EIP expire 10 years from the date of grant and vest ratably over 3 years from the date of grant, subject to earlier vesting in full under certain conditions.
During fiscal 2014, 2013 and 2012, the fair value of each stock option was estimated on the date of grant using a Black-Scholes option pricing model with the following weighted-average assumptions:
## Table 3 ##
(1) Beginning in fiscal 2014, assumption is based on the Company’s historical option exercises and those of a set of peer companies that management believes is generally comparable to Visa.
The Company’s data is weighted based on the number of years between the measurement date and Visa’s initial public offering as a percentage of the options’ contractual term.
The relative weighting placed on Visa’s data and peer data in fiscal 2014 was approximately 58% and 42%, respectively.
In fiscal 2013 and 2012, assumption was fully based on peer companies’ data.
(2) Based upon the zero coupon U. S.  treasury bond rate over the expected term of the awards.
(3) Based on the Company’s implied and historical volatility.
In fiscal 2013 and 2012, historical volatility was a blend of Visa’s historical volatility and those of comparable peer companies.
The relative weighting between Visa historical volatility and the historical volatility of the peer companies was based on the percentage of years Visa stock price information is available since its initial public offering compared to the expected term.
The expected volatilities ranged from 22% to 26% in fiscal 2014.
(4) Based on the Company’s annual dividend rate on the date of grant.
Cash Flow Data The following table summarizes our cash flow activity for the fiscal years presented:

<table><tr><td> Plan Category</td><td> Number of shares of class A common stock to be issued upon exercise of outstanding options,warrants and rights (a)</td><td></td><td> Weighted-average exercise price of outstanding options, warrants and rights (b)</td><td> Number of shares of  class A  common stock  remaining available for future issuance under equity compensation plans (excludingshares reflected in column (a)) (c)</td></tr><tr><td>Equity compensation plans approved by stockholders</td><td>9,090,276<sup></sup></td><td><sup>-1</sup></td><td>$45.81</td><td>46,019,318</td></tr><tr><td>Equity compensation plans not approved by stockholders</td><td>—</td><td></td><td>—</td><td>—</td></tr><tr><td>Total</td><td>9,090,276<sup></sup></td><td><sup>-1</sup></td><td>$45.81</td><td>46,019,318</td></tr></table>
<table><tr><td></td><td colspan="5"> Fiscal Year Ended September 30,</td></tr><tr><td> Statement of Operations Data:</td><td> 2009</td><td> 2008</td><td>2007 -1</td><td> 2006<sup>-1</sup></td><td> 2005<sup>-1</sup></td></tr><tr><td></td><td colspan="5"> (in millions, except per share data)</td></tr><tr><td>Operating revenues</td><td>$6,911</td><td>$6,263</td><td>$3,590</td><td>$2,948</td><td>$2,665</td></tr><tr><td>Operating expenses</td><td>3,373</td><td>5,031</td><td>5,039</td><td>2,218</td><td>2,212</td></tr><tr><td>Operating income (loss)</td><td>3,538</td><td>1,232</td><td>-1,449</td><td>730</td><td>453</td></tr><tr><td>Net income (loss)</td><td>2,353</td><td>804</td><td>-1,076</td><td>455</td><td>360</td></tr><tr><td>Basic net income per share—class A common stock<sup>-2</sup></td><td>3.11</td><td>0.96</td><td>N/A</td><td>N/A</td><td>N/A</td></tr><tr><td>Diluted net income per share—class A common stock<sup>-2</sup></td><td>3.10</td><td>0.96</td><td>N/A</td><td>N/A</td><td>N/A</td></tr></table>
<table><tr><td></td><td>Fiscal 2010</td><td>Fiscal 2009</td></tr><tr><td></td><td colspan="2">(in millions)</td></tr><tr><td> Balance at October 1</td><td>$1,715</td><td>$1,928</td></tr><tr><td>Funding under the plan</td><td>500</td><td>1,800</td></tr><tr><td>American Express settlement payments</td><td>-280</td><td>-280</td></tr><tr><td>Discover settlement payments<sup>-1</sup></td><td>—</td><td>-1,748</td></tr><tr><td>Interest earned, less applicable taxes</td><td>1</td><td>15</td></tr><tr><td> Balance at September 30</td><td>$1,936</td><td>$1,715</td></tr><tr><td>Less: Current portion of escrow account</td><td>-1,866</td><td>-1,365</td></tr><tr><td>Long-term portion of escrow account</td><td>$70</td><td>$350</td></tr></table>
<table><tr><td></td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td>Expected term (in years)<sup>(1)</sup></td><td>4.80</td><td>6.08</td><td>6.02</td></tr><tr><td>Risk-free rate of return<sup>-2</sup></td><td>1.3%</td><td>0.8%</td><td>1.2%</td></tr><tr><td>Expected volatility<sup>-3</sup></td><td>25.2%</td><td>29.3%</td><td>34.9%</td></tr><tr><td>Expected dividend yield<sup>-4</sup></td><td>0.8%</td><td>0.9%</td><td>0.9%</td></tr><tr><td>Fair value per option granted</td><td>$44.11</td><td>$39.03</td><td>$29.65</td></tr></table>

Question: How many kinds of operating in 2009 are greater than those in the previous year?
Answer: operating revenue and operating income(loss)