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: ( a ) Deliver to Agent : ( i ) as soon as available , but no later than thirty ( 30 ) days after the last day of each quarter , a company prepared consolidated balance sheet and income statement covering Borrower ' s
Answer:
Borrower, PER