deferred_fees

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. The deferred fees amount should not be included in the balance of the loan.

Regulatory reference: https://www.osfi-bsif.gc.ca/en/guidance/guidance-library/capital-adequacy-requirements-car-2024-chapter-4-credit-risk-standardized-approach