SEC-182 - Augment the ABS and/or Loan ontologies to incorporate definitions from the NAIC primer on ABS

[ElisaKendall]

Signed-off-by: Elisa Kendall ekendall@thematix.com

Description

1. Move the property hasUnderlier and class Underlier from derivatives basics to financial instruments to make it available for use in SEC for pool-backed securities

Fixes: #1868 / SEC-182

Checklist:

• [x] I'm familiar with the FIBO developer quide. My contribution meets all the requirements described there.
• [x] My contribution follows the principles of best practices for FIBO.
• [x] My changes have been reconciled with latest master and no merge conflicts remain.
• [x] This PR is related to exactly one issue. The issue is referenced by using a GitHub keyword such as "fixes", "closes", or "resolves".
• [x] Hygiene tests have been applied by a PR with "(WIP)" in title.
• [x] The issue has been tested locally using a reasoner (for ontology changes).