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: As used in this Agreement , the following terms have the following meanings : " Account " is any " account " as defined in the Code with such additions to such term as may hereafter be made , and includes , without limitation , all accounts receivable and other sums owing to Borrower .
Answer:
Borrower, PER