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: ( b ) On the Funding Date , the Borrower shall issue a receipt to the Company evidencing that it has fully received the Loan .
Answer:
Borrower, PER