Consider the annual reports of bmw for $2022$ uploaded.Using financial ratios, you are required to compare them and answer the following questions:

Question $1$: For the Balance sheet:$*$ What is the percentage change of total assets? $($Show calculations$)*$ What is the percentage change of total Liabilities and total equity?

BMW Finance N.V. Financial statements Income Statement and Statement of comprehensive income for the year ended 31 December 2022 in euro thousand Interest income BMW Group companies Interest income third parties Interest related income Interest and interest related income Interest expenses BMW Group companies Interest expenses third parties Interest expenses Interest margin Other financial income and expenses Impairment gain/ (loss) on financial receivables Result from financial transactions Financial result Miscellaneous income & expenses Income/(loss) before taxation Taxes Net income / (loss) Other comprehensive income: Items that can be reclassified to the income statement in the future Cost of hedging (net effect after tax) Total comprehensive income/(loss) for the period Basic earnings/(loss) per share of common stock in euro From profit for the year Note [2] [2] [2] [3] [4] [5] [6] [7] [12] [12] 2022 739,839 182,557 65,935 988,331 (130,131) (831,443) (961,574) 26,757 (2,486) (4,103) 532,260 552,428 (1,828) 550,600 (146,657) 403,943 (2,102) 401,841 115,412 2021 371,155 290,982 88,557 750,694 (62,589) (661,819) (724,408) 26,286 1,203 (13) 129,959 157,435 (1,753) 155,682 (36,793) 118,889 (5,748) 113,141 33,968 The total comprehensive income for the period is attributable to the shareholder of BMW Finance N.V. The notes from page 14 to 42 form an integral part to the financial statements.