NEW YORK (Reuters) - Warren Buffett's Berkshire Hathaway (BRKa.N: Quote, Profile, Research)(BRKb.N: Quote, Profile, Research) removed a reference in its quarterly report to a government evaluation of activities by its General Re Corp reinsurance unit's counterparties.

In the report released on Friday, Berkshire said it "understands that the government is evaluating the actions of General Re and its subsidiaries to determine whether General Re or its subsidiaries conspired with others to misstate counterparty financial statements or aided and abetted such misstatements by the counterparties."

Three months earlier, in its first-quarter report, Berkshire had said the government was also evaluating actions of "counterparties" to General Re and its subsidiaries.

It was unclear why Berkshire removed the reference to counterparties. The Omaha, Nebraska-based company did not immediately return a call seeking comment. Berkshire filed both reports with the U.S. Securities and Exchange Commission.

Earlier this year, four former General Re executives and a former executive of American International Group Inc (AIG.N: Quote, Profile, Research) were convicted on fraud and conspiracy charges over a reinsurance contract that improperly boosted AIG's reserves.

On Wednesday, the SEC said Prudential Financial (PRU.N: Quote, Profile, Research) settled allegations it entered into reinsurance contracts with General Re that improperly boosted income. Prudential neither paid a fine nor admitted wrongdoing.

(Reporting by Jonathan Stempel; Editing by Andre Grenon)