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: Borrower hereby irrevocably appoints Agent as its lawful attorney - in - fact , exercisable upon the occurrence and during the continuance of an Event of Default , to : ( a ) endorse Borrower ' s name on any checks or other forms of payment or security ; ( b ) sign Borrower ' s name on any invoice or bill of lading for any Account or drafts against Account Debtors ; ( c ) settle and adjust disputes and claims about the Accounts directly with Account Debtors , for amounts and on terms Agent determines reasonable ; ( d ) make , settle , and adjust all claims under Borrower ' s insurance policies ; ( e ) pay , contest or settle any Lien , charge , encumbrance , security interest , and adverse claim in or to the Collateral , or any judgment based thereon , or otherwise take any action to terminate or discharge the same ; and ( f ) transfer the Collateral into the name of Agent for the benefit of Lenders or a third party as the Code permits .
Answer:
Borrower, PER
Borrower, PER
Borrower, PER
Borrower, PER