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: All consolidated financial statements for Borrower and any of its Subsidiaries delivered to Agent fairly present in all material respects Borrower ' s consolidated financial condition and Borrower ' s consolidated results of operations as of the dates and for the periods presented .
Answer:
Borrower, PER
Borrower, PER
Borrower, PER