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: On the Maturity Date with respect to such Equipment Advance , Borrower will pay , in addition to the unpaid principal and accrued interest and all other amounts due on such date with respect to such Equipment Advance , an amount equal to the Final Payment .
Answer:
Borrower, PER