Identifies the (Role of the) Person who, or the Organization which, is responsible for the payment of services and/or materials provided. This concept is also commonly called Guarantor, but we use the broader name of Financially Responsible Party because it may also be used for a cash-paying patient in a retail pharmacy setting. The Financially Responsible Party will often be the same person or organization as the Subscriber, but this class is separate from the Subscriber in order to handle situations other than when the Patient is a Subscriber or a dependent of a Subscriber (again, a cash-paying Patient is the most common example). This class corresponds to information needed for NCPDP Script Census messages, particularly for Coordination of Benefits purposes. "Parties financially responsible for the account." - HL7 FHIR, Account.guarantor