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: 2 . 4 The Loan shall be used by the Borrower solely to finance the works arising out of and relating to the construction of the Borrower ' s plant ( the " Works ").
Answer:
Borrower, PER
Borrower, PER
2 . 4 The Loan shall be used by the Borrower solely to finance the works arising out of and relating to the construction of the Borrower ' s plant ( the " Works ").