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Summary Of Derivative Financial Instruments: Target Corporation

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Derivative Financial Instruments: Target Corporation recognized the derivative financial instruments on the balance sheet based on its fair value. The Corporation’s derivative instruments are primarily interest rate swaps that protect the fair value of certain debt by effectively converting the interests from fixed rate to floating rate. The associated assets and liabilities in these derivative instruments will be recorded in the Consolidated Statements of Financial Position. Those changes in the market value of an interest rate swaps, as well as the offsetting change in the market value of hedged debt are recognized within earnings in the current period. When the changes in the market value of the hedge debt were not completely offset by the

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