38 RACING AUSTRALIA ANNUAL REPORT 2021 STATEMENT OF CHANGES OF EQUITY FOR THE YEAR ENDED 30 JUNE 2021 Consolidated Entity Parent Entity Note 2021 $ 2020 $ 2021 $ 2020 $ 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 26,251,814 23,109,015 26,321,691 23,264,821 Adjustment relating to impact of AASB16 Opening balance restated 1 (l) - (88,604) - (88,604) Surplus/(deficit) (264,168) 3,231,403 (232,843) 3,145,474 Closing balance 25,987,646 26,251,814 26,088,848 26,321,691 36,090,697 36,354,865 36,191,899 36,424,742 Total equity 36,090,697 36,354,865 36,191,899 36,424,742 The accompanying notes form part of these financial statements.
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