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Relationship between Opportunity and Account

Hi,
In Siebel 8.1 vanilla application, on Opportunity, we have Account and Intermediary Account fields.
Opportunity can be linked to only one Account since the relationship is M:1. However, with intermediary account, it can be M:M. The BC for Intermediary Account is TNT SHM Affiliate Accounts.
What is the purpose of this BC?
Can we implement M:M relationship between Opportunity and Account using same intersection table as present on Opportunity and TNT SHM Affiliate Accounts BC(S_OPTY_ORG)?

Thanks and Regards
Amit

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