Financial report context:
visa inc . notes to consolidated financial statements 2014 ( continued ) september 30 , 2008 ( in millions , except as noted ) were converted on a one-to-one basis from class eu ( series i , ii , iii ) common stock to class c ( series iii , ii , and iv ) common stock concurrent with the true-up . the results of the true-up are reflected in the table below . fractional shares resulting from the conversion of the shares of each individual stockholder have been rounded down . these fractional shares were paid in cash to stockholders as part of the initial redemption of class b common stock and class c common stock shortly following the ipo . outstanding regional classes and series of common stock issued in the reorganization converted classes and series of common stock issued in the true-up number of regional classes and series of common stock issued in the reorganization true-up conversion number of converted classes and series of common stock after the true-up class usa ( 1 ) class b ( 2 ) 426390481 0.93870 400251872 .

Financial table:
outstanding regional classes and seriesof common stock issued inthe reorganization: class usa ( 1 ); converted classes and series of common stock issued in the true-up: class b ( 2 ); number of regional classes and series of common stock issued in the reorganization: 426390481; true-up conversion ratio: 0.93870; number of converted classes and series of common stock after the true-up: 400251872
outstanding regional classes and seriesof common stock issued inthe reorganization: class eu ( series i ); converted classes and series of common stock issued in the true-up: class c ( series iii ); number of regional classes and series of common stock issued in the reorganization: 62213201; true-up conversion ratio: 1.00000; number of converted classes and series of common stock after the true-up: 62213201
outstanding regional classes and seriesof common stock issued inthe reorganization: class eu ( series ii ); converted classes and series of common stock issued in the true-up: class c ( series ii ); number of regional classes and series of common stock issued in the reorganization: 27904464; true-up conversion ratio: 1.00000; number of converted classes and series of common stock after the true-up: 27904464
outstanding regional classes and seriesof common stock issued inthe reorganization: class eu ( series iii ); converted classes and series of common stock issued in the true-up: class c ( series iv ); number of regional classes and series of common stock issued in the reorganization: 549587; true-up conversion ratio: 1.00000; number of converted classes and series of common stock after the true-up: 549587
outstanding regional classes and seriesof common stock issued inthe reorganization: class canada; converted classes and series of common stock issued in the true-up: class c ( series i ); number of regional classes and series of common stock issued in the reorganization: 22034685; true-up conversion ratio: 0.98007; number of converted classes and series of common stock after the true-up: 21595528
outstanding regional classes and seriesof common stock issued inthe reorganization: class ap; converted classes and series of common stock issued in the true-up: class c ( series i ); number of regional classes and series of common stock issued in the reorganization: 119100481; true-up conversion ratio: 1.19043; number of converted classes and series of common stock after the true-up: 141780635
outstanding regional classes and seriesof common stock issued inthe reorganization: class lac; converted classes and series of common stock issued in the true-up: class c ( series i ); number of regional classes and series of common stock issued in the reorganization: 80137915; true-up conversion ratio: 1.07110; number of converted classes and series of common stock after the true-up: 85835549
outstanding regional classes and seriesof common stock issued inthe reorganization: class cemea; converted classes and series of common stock issued in the true-up: class c ( series i ); number of regional classes and series of common stock issued in the reorganization: 36749698; true-up conversion ratio: 0.95101; number of converted classes and series of common stock after the true-up: 34949123

Additional report context:
( 1 ) the amount of the class usa common stock outstanding prior to the true-up is net of 131592008 shares held by wholly-owned subsidiaries of the company . ( 2 ) the amount of the class b common stock outstanding subsequent to the true-up is net of 123525418 shares held by wholly-owned subsidiaries of the company . also , the company issued 51844393 additional shares of class c ( series ii ) common stock at a price of $ 44 per share in exchange for a subscription receivable from visa europe . this issuance and subscription receivable were recorded as offsetting entries in temporary equity on the company 2019s consolidated balance sheet at september 30 , 2008 . initial public offering in march 2008 , the company completed its ipo with the issuance of 446600000 shares of class a common stock at a net offering price of $ 42.77 ( the ipo price of $ 44.00 per share of class a common stock , less underwriting discounts and commissions of $ 1.23 per share ) . the company received net proceeds of $ 19.1 billion as a result of the ipo. .

Question: what is the difference in the number of class usa stock of pre and after true-up?
Answer: 26138609