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: 7 . 2 Expenses The Company and the Borrower shall pay their own legal and other costs and expenses in connection with the negotiation , preparation , execution and completion of this Agreement and other related documentation .
Answer:
Borrower, PER