What is the relationship between Berkshire Hathaway and Insurance in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

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.

Answer: industry