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 ' S BOOKS " are all Borrower ' s books and records including ledgers , records regarding Borrower ' s assets or liabilities , the Collateral , business operations or financial condition and all computer programs or discs or any equipment containing the information .
Answer:
BORROWER, PER
Borrower, PER
Borrower, PER