This code system http://hl7.org/fhir/account-relationship defines the following codes:

Code Display
parent Parent
guarantor Guarantor
<status value="active"/> <experimental value="false"/> <date value="2021-01-05T10:01:24+11:00"/> <publisher value="HL7 (FHIR Project)"/> <description value="Relationship between accounts"/> <jurisdiction> <coding> <system value="http://unstats.un.org/unsd/methods/m49/m49.htm"/> <code value="001"/> <display value="World"/> </coding> </jurisdiction> <caseSensitive value="true"/> <valueSet value="http://hl7.org/fhir/ValueSet/account-relationship"/> <content value="complete"/> <concept> <code value="parent"/> <display value="Parent"/> </concept> <concept> <code value="guarantor"/> <display value="Guarantor"/> </concept> </CodeSystem>