I'm very new to NHibernate myself but have done something similar so hopefully if I post something along the right lines It'll give us a start so you can comment and in the spirit of stackoverflow someone can edit my answer perhaps.
I think basically the hbm needs to use "subclass", "joined-subclass" or "union-subclass" to achieve what you're looking for.
<?xml version="1.0" encoding="utf-8" ?>
<hibernate-mapping xmlns="urn:nhibernate-mapping-2.2"
assembly="YourAssembly.Bll"
namespace="YourAssembly.Bll.Domain">
<class name="Transaction" table="Transaction">
<id name="Id">
<generator class="native"/>
</id>
<property name="Amount" not-null="true" />
<property name="Currency"/>
<joined-subclass name="Debit" table="DebitTransaction">
<key column="TransactionId"/>
<property name="CardHolderName" not-null="true" />
</joined-subclass>
</class>
</hibernate-mapping>
The Hibernate docs on inheritance are very useful