Why Does the Processor Show Two Different Frequencies in System Information?

In the System Information application in Windows*, there are two speeds shown for the processor.  
For example: Intel® Core™ i5-7300U CPU @ 2.60GHz, 2712 MHz,  2 Core(s), 4 Logical Processor(s)

• The first frequency is the processor base frequency, which is the speed that the processor is designed to run at.  
• The second frequency is computed by Windows, and it may be different from the first. 
• This does not affect the processor usage. 

For more details, refer to CPU frequencies shown in System property page do not match.