Statement of Changes in Equity for Fair Work Commission
for the period ended 30 June 2014
  Retained earnings Contributed equity Total equity
  2014 2013 2014 2013 2014 2013
  $'000 $'000 $'000 $'000 $'000 $'000
Opening balance            
Balance carried forward from previous period 4,872 5,779 47,791 46,670 52,663 52,449
Adjusted opening balance 4,872 5,779 47,791 46,670 52,663 52,449
 
Comprehensive income            
Surplus / (deficit) for the period 170 (907) - - 170 (907)
Total comprehensive income 170 (907) - - 170 (907)
             
Transactions with owners            
Contributions by owners            
Departmental capital budget - - 349 1,121 349 1,121
Repeal of unspent appropriations - - (9,416) - (9,416) -
Sub-total transactions with owners - - (9,067) 1,121 (9,067) 1,121
Closing balance as at 30 June 5,042 4,872 38,724 47,791 43,766 52,663

The above schedule should be read in conjunction with the accompanying notes.