The agreement is similar to the subordinated loan that Irish state-owned health insurer Vhi Insurance took out with Warren Buffett's Berkshire Hathaway (Sao Paolo: BERK34.SA - news ) this year.
Refer to the input text as context and select the correct relationship between 'Berkshire Hathaway' and 'Insurance' from the available options.
Options: founded by, chief executive officer, industry, stock exchange