Berkshire Hathaway, founded by Warren Buffett on 1956, is a world-renowned insurance and diversified investment group headquartered in the United States. The company mainly engages in property/accident insurance and reinsurance business through subsidiaries such as National Insurance Company, GEICO and reinsurance giant General Cologne Reinsurance Company.

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Berkshire Hathaway owns shares in Helzberb Diamonds, a jewelry distribution chain, See's Candies, Inc., Feian International, which is engaged in flight training, and H.H.Brown and Dexter, a shoe-making company. Berkshire Hathaway also holds shares in American Express, Coca-Cola, Gillette, Washington Post, Wells Fargo and Central American Energy Company.

Berkshire Hathaway is a company mainly engaged in insurance business and has commercial activities in many other fields. The most important business is property and disaster insurance based on direct insurance and reinsurance amount. Berkshire Hathaway has many branches, including GEICO General Reinsurance Company, the sixth largest auto insurance company in the United States, and one of the four largest reinsurance companies in the world.