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'. For instance, in 'Elon Musk, CEO of SpaceX, announced the launch from Cape Canaveral.', the entities would be: 'Elon Musk, PER; SpaceX, ORG; Cape Canaveral, LOC'
" Cash Equivalents " are ( a ) marketable direct obligations issued or unconditionally guaranteed by the United States or any agency or any State thereof having maturities of not more than one ( 1 ) year from the date of acquisition ; ( b ) commercial paper maturing no more than one ( 1 ) year after its creation and having the highest rating from either Standard & Poor ' s Ratings Group or Moody ' s Investors Service , Inc ., and ( c ) Agent ' s certificates of deposit issued maturing no more than one ( 1 ) year after issue . United States, LOC