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.
Take context from the input text and decide on the accurate relationship between 'Berkshire Hathaway' and 'Insurance' from the options provided.
Options: industry, stock exchange, chief executive officer, founded by