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: Merge or consolidate , or permit any of its Subsidiaries to merge or consolidate , with any other Person , or acquire , or permit any of its Subsidiaries to acquire , all or substantially all of the capital stock or property of another Person , provided that a Subsidiary may merge or consolidate into another Subsidiary or into Borrower .
Answer:
Borrower, PER