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: Subject to the terms and conditions of this Agreement , Bank agrees to lend to Borrower , from time to time prior to the Commitment Termination Date , equipment advances ( each an " Equipment Advance " and collectively the " Equipment Advances ").
Answer:
Bank, ORG
Borrower, PER