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'
The provisions of the previous sentence shall not apply to deposit accounts exclusively used for payroll , payroll taxes and other employee wage and benefit payments to or for the benefit of Borrower ' s employees and identified to Agent by Borrower as such . Borrower, PER
Borrower, PER