Update deferred_fees.md

Author: muratabur

documentation/properties/deferred_fees.md

@@ -1,11 +1,11 @@
 ---
 layout:		property
-title:		" deferred fees"
+title:		" deferred_fees"
 schemas:	[loan]
 ---
 
-#  deferred fees
+#  deferred_fees
 
----
-
-**deferred fees** represent the present value of future spread income subject to prepayment risk
+**deferred_fees** Deferred placement fees receivable, non-credit-enhancing interest-only strips, and any other assets that represent the present value of future spread income subject to prepayment risk. 
+ 
+Regulatory reference: https://www.osfi-bsif.gc.ca/en/guidance/guidance-library/capital-adequacy-requirements-car-2024-chapter-4-credit-risk-standardized-approach