Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 6, 2020
Reporting Period: Nine months ended September 30, 2020
This filing serves to announce the differences between the company's 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 data.
- Exhibit 99.1: Differences between Taiwan-IFRSs and IFRSs for the nine months ended September 30, 2020.
- Exhibit 99.2: Consolidated Financial Statements under Taiwan-IFRSs for the nine months ended September 30, 2020 and 2019.
- Exhibit 99.3: Consolidated Financial Statements under IFRSs for the nine months ended September 30, 2020 and 2019.
Material Changes
The filing text does not explicitly detail material changes in financial performance versus the prior comparable period. It indicates that comparative financial statements for 2019 and 2020 are available in the attached exhibits.
Guidance, Outlook, and Risks
The filing text does not contain management commentary, forward-looking guidance, specific risk factors, or details on contingencies. The primary purpose of this specific Form 6-K is to disclose the reconciliation of accounting standards.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific quantitative differences between Taiwan-IFRSs and IFRSs for the nine-month period.
- Examine Exhibit 99.3 for the consolidated financial statements compliant with international standards (IFRSs) to assess global comparability.
- Compare the 2020 nine-month results in the exhibits against the 2019 nine-month results to identify year-over-year trends.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2 for any qualifications or emphasis of matter.