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: If any item of Collateral is lost , stolen , destroyed , or damaged , then Borrower will pay Bank an amount equal to the sum of ( i ) all accrued and unpaid Scheduled Payments due prior to the next such Payment Date and ( ii ) a prepayment in an amount equal to the Stipulated Loan Value as to such Collateral .
Answer:
Borrower, PER
Bank, ORG