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: " OBLIGATIONS " are debts , principal , interest , Bank Expenses and other amounts Borrower owes Bank now or later , including letters of credit and exchange contracts and including interest accruing after Insolvency Proceedings begin and debts , liabilities , or obligations of Borrower assigned to Bank .
Answer:
Bank, ORG
Borrower, PER
Bank, ORG
Borrower, PER
Bank, ORG