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: " SUBORDINATED DEBT " is debt incurred by Borrower subordinated to Borrowers debt to Bank ( and identified as subordinated by Borrower and Bank ).
Answer:
Borrower, PER
Bank, ORG
Borrower, PER
Bank, ORG