2: (i) On page 21 of the annual report there is a performance measure, underlying earnings, which is reported as $13,275 US millions for the 2022 fiscal year. On page 156 there is another performance measure, (Loss)/Profit after tax for the year of $13,076 US millions for the 2022 fiscal year. Explain to your client what these two measures of performance represent. (10 marks)