In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: " ELIGIBLE EQUIPMENT " is general purpose computer equipment , office equipment , test and laboratory equipment , furnishings , and , subject to the limitations set forth below , Other Equipment that complies with all of Borrower ' s representations and warranties to Bank and which is acceptable to Bank in all respects .
Answer:
Borrower, PER
Bank, ORG
Bank, ORG