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: " Registered Organization " is any " registered organization " as defined in the Code with such additions to such term as may hereafter be made " Responsible Officer " is any of the Chief Executive Officer , President , Chief Financial Officer , and Controller of Borrower .
Answer:
Borrower, PER