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: If any material portion of Borrower ' s assets is attached , seized , levied on , or comes into possession of a trustee or receiver and the attachment , seizure or levy is not removed in 10 days , or if Borrower is enjoined , restrained , or prevented by court order from conducting a material part of its business or if a judgment or other claim becomes a Lien on a material portion of Borrower ' s assets , or if a notice of lien , levy , or assessment is filed against any of Borrower ' s assets by any government agency and not paid within 10 days after Borrower receives notice .
Answer:
Borrower, PER
Borrower, PER
Borrower, PER
Borrower, PER
Borrower, PER