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 represents and warrants that IL Subsidiary , a wholly - owned subsidiary of Borrower , throughout the term of this Agreement will continue to own no assets , except for office furniture and furnishings , including computers , servers , laptops and similar office equipment .
Answer:
Borrower, PER
Borrower, PER