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: WHEREAS : ( A ) The Borrower intends to develop a plant in France for the production of solar grade silicon .
Answer:
Borrower, PER
France, LOC
WHEREAS : ( A ) The Borrower intends to develop a plant in France for the production of solar grade silicon .