Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: August 6, 2021
Reporting Period: Six months ended June 30, 2021
This filing serves to announce the differences between financial statements prepared under Taiwan-IFRSs and those prepared under International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board. It includes consolidated financial statements for the six months ended June 30, 2021, and 2020 under both standards.
Key Financial Metrics
The provided text contains the cover page and exhibit list of the Form 6-K filing but does not include the actual financial data tables or narrative results.
- Revenue: Not provided in the source text.
- Profit: Not provided in the source text.
- Cash Flow: Not provided in the source text.
- Margins: Not provided in the source text.
- Debt and Liquidity: Not provided in the source text.
The filing references Exhibits 99.2 and 99.3 which contain the detailed financial statements, but the specific numerical values are not present in the input content.
Material Changes
The filing explicitly states its purpose is to announce the differences between financial statements prepared under Taiwan-IFRSs and IFRSs for the six months ended June 30, 2021. Specific quantitative material changes between the two accounting standards or versus the prior period are not detailed in the provided text.
Guidance, Outlook, and Risks
The provided text does not contain management commentary, future guidance, outlook, risk factors, contingencies, or descriptions of unusual items. It is limited to the administrative cover sheet and exhibit descriptions.
Investor Verification Checklist
- Verify the specific numerical differences between Taiwan-IFRSs and IFRSs by reviewing Exhibit 99.1.
- Review the full Consolidated Financial Statements in Exhibit 99.2 (Taiwan-IFRSs) and Exhibit 99.3 (IFRSs) to obtain actual revenue, profit, and cash flow figures.
- Confirm the Independent Auditors' Review Report details included in Exhibit 99.2.