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: " BANK EXPENSES " are all audit fees and expenses and reasonable costs or expenses ( including reasonable attorneys ' fees and expenses ) for preparing , negotiating , administering , defending and enforcing the Loan Documents ( including appeals or Insolvency Proceedings ).
Answer:
BANK, ORG