The latest, 2020 first quarter FIBO Production release has a deep hierarchy or object properties connecting Financial Industry Business Ontology classes. In the FIBO Data Model, they become Associative Entities. (Associative Entities connect two or more base entities. E.g., Person has an Email address)
The image is a screenshot of the FIBO 2020/Q1 PROD import into the PowerDesigner data modeling tool. There are 1400 base entities and 460 Associative Entities in the Normative model.
The Concept Hierarchy diagrams are the most popular FIB-DM download. 2020/Q1 will add hierarchy diagrams for the associations.

Subtyping Associative Entities is a standard Entity-Relationship modeling pattern. The IBM Banking & Financial Markets Data Warehouse Model, for example, has deep hierarchies of data concepts relationships (e.g. IP-IP, IP-AR, AR-EV, etc.). Likewise the semantic model, the FIBO has a deep rdfs:subPropertyOf Object Property Hierarchy.
In FIB-DM for PowerDesigner and other modeling tools, Associative Entities have the like-named Stereotype to facilitate reporting and downstream ETL platforms. The diagrams depict them in blue, as opposed to yellow for base entities. The example shows the generic FIBO-derived “has” association with a few of its subtypes. “has
Finally, as a quality check, we run the PowerDesigner Model Check to ensure that the FIBO Data Model meets the highest quality standards.