The target person or organization contractually recognized by the issuer as a participant who has assumed fiscal responsibility for another personaTMs financial obligations by guaranteeing to pay for amounts owed to a particular account
\n*Example:*The subscriber of the patientaTMs health insurance policy signs a contract with the provider to be fiscally responsible for the patient billing account balance amount owed.
\nhttp://terminology.hl7.org/CodeSystem/v3-ParticipationType
where concept is-a GUAR