Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.

The fair salable value of Borrower ' s assets ( including goodwill minus disposition costs ) exceeds the fair value of its liabilities ; Borrower is not left with unreasonably small capital after the transactions in this Agreement ; and Borrower is able to pay its debts ( including trade debts ) as they mature .
Borrower is a person, Borrower is a person, Borrower is a person.