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 .

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

( 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?
Program: subtract(426390481, 400251872)
Answer: 26138609.0