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Investment in associate | 12 Months Ended
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Dec. 31, 2021
Investment in associate |
| 10 | Investment in associate
In connection with the corporate reorganization, described in Note 1 regarding the merger with BR Health, the Company acquired a 30% interest in UEPC, a medical school located in the Federal District, that offers higher education and post-graduate courses, both in person and long-distance learning. The Company’s interest in UEPC is accounted for using the equity method. The following table illustrates the summarized financial information of the Company’s investment in UEPC: Schedule of investments
| December 31, 2021 | December 31, 2020
Current assets | 33,976 | 55,413
Non-current assets | 109,805 | 82,575
Current liabilities | (35,049) | (34,531)
Non-current liabilities | (91,086) | (76,132)
Equity | 17,646 | 27,325
Company’s share in equity – 30% | 5,294 | 8,227
Goodwill | 43,183 | 43,183
Carrying amount of the investment | 48,477 | 51,410
| December 31, 2021 | December 31, 2020 | December 31, 2019
Net revenue | 127,618 | 113,965 | 85,816
Cost of services | (57,935) | (55,926) | (39,459)
General and administrative expenses | (24,025) | (27,341) | (29,476)
Finance result | (4,585) | (4,882) | (4,121)
Income before income taxes | 41,073 | 25,816 | 12,760
Income taxes expenses | (1,748) | (252) | (2,275)
Net income for the period | 39,325 | 25,564 | 10,485
Company’s share of income for the period | 11,797 | 7,698 | 2,362
| December 31, 2021 | December 31, 2020 | December 31, 2019
Opening balance | 51,410 | 45,634 | -
Acquisition of minority interest (15%) in March 2019 | - | - | 24,458
Acquisition of additional interest (15%) in June 2019 | - | - | 24,457
Dividends received | (11,770) | (1,922) | (5,643)
Dividends receivable (included in Other assets) | (2,960) | - | -
Share of income | 11,797 | 7,698 | 2,362
Closing balance | 48,477 | 51,410 | 45,634
The Company tests at least annually the recoverability of the carrying amount of goodwill and there was no impairment for this goodwill.

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