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 has timely filed all required tax returns and reports , and Borrower and its Subsidiaries have timely paid all foreign , federal , state and local taxes , assessments , deposits and contributions owed by Borrower , provided that Borrower may defer payment of any contested taxes , so long as Borrower ( a ) in good faith contests its obligation to pay the taxes by appropriate proceedings promptly and diligently instituted and conducted , and ( b ) with respect to contested amounts in excess of Two Hundred Fifty Thousand Dollars ($ 250 , 000 ), ( i ) notifies Agent in writing of the commencement of , and any material development in , the proceedings , and ( ii ) posts bonds or takes any other steps required to prevent the governmental authority levying such contested taxes from obtaining a Lien upon any of the Collateral that is other than a " Permitted Lien ".
Answer:
Borrower, PER
Borrower, PER
Borrower, PER
Borrower, PER
Borrower, PER