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: If the Tranche B Cash Payment is equal to or more than the Loan ( including accrued interest ), the Borrower does not need to repay the Loan and the Loan shall be deemed as having been repaid in full ;
Answer:
Borrower, PER