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: the difference between the Loan ( including accrued interest ) and Tranche B Cash Payment (" Tranche B Repayment ") shall be repaid by the Borrower to the Company on the Second Repayment Date .
Answer:
Borrower, PER