Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 5, 2021
Reporting Period: Nine months ended September 30, 2021
This filing serves to announce the differences between the company's consolidated financial statements prepared under Taiwan-IFRSs and those prepared under International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. The document acts as a cover sheet referencing attached exhibits containing the actual financial statements.
- Revenue/Profit: Not stated in the cover text.
- Cash Flow/Liquidity: Not stated in the cover text.
- Debt: Not stated in the cover text.
Material Changes
The filing highlights a material difference in accounting standards rather than operational performance changes. It specifically addresses the variance between financial results reported under Taiwan-IFRSs versus global IFRSs for the nine-month period ended September 30, 2021, compared to the same period in 2020.
Guidance, Outlook, and Risks
The filing text does not contain management commentary, future guidance, outlook, or specific risk factors. It is a procedural filing to disclose accounting standard differences.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific quantitative differences between Taiwan-IFRSs and IFRSs.
- Examine Exhibit 99.2 for the audited financial statements under Taiwan-IFRSs.
- Examine Exhibit 99.3 for the financial statements under IFRSs to compare against global peers.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2.