32 RACING AUSTRALIA ANNUAL REPORT 2022 STATEMENT OF CHANGES OF EQUITY FOR THE YEAR ENDED 30 JUNE 2022 Consolidated Entity Parent Entity Note 2022 $ 2021 $ 2022 $ 2021 $ Issued Capital Issued Capital 10,103,051 10,103,051 10,103,051 10,103,051 Closing balance 10,103,051 10,103,051 10,103,051 10,103,051 Accumulated surplus Opening balance 25,987,646 26,251,814 26,088,848 26,321,691 Surplus/(Deficit) 2,184,399 (264,168) 2,124,743 (232,843) Closing Balance 28,172,045 25,987,646 28,213,591 26,088,848 Total Equity 38,275,096 36,090,697 38,316,642 36,191,899 The accompanying notes form part of these financial statements.
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