Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: May 9, 2019
Reporting Period: First Quarter ended March 31, 2019
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 Q1 2019 financial statements under Taiwan-IFRSs and IFRSs.
- Exhibit 99.2: Consolidated Financial Statements for the three months ended March 31, 2019 and 2018 (Taiwan-IFRSs).
- Exhibit 99.3: Consolidated Financial Statements for the three months ended March 31, 2019 and 2018 (IFRSs).
Material Changes
The filing text does not explicitly detail material changes in financial performance versus the prior comparable period. Investors must refer to the attached exhibits (99.2 and 99.3) to compare the three months ended March 31, 2019, against the same period in 2018.
Guidance, Outlook, and Risks
The provided text contains no management commentary, forward-looking guidance, risk factors, or discussion of contingencies. The document is limited to the formal submission of financial statement differences and the inclusion of audited/reviewed reports.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific accounting adjustments between Taiwan-IFRSs and IFRSs for Q1 2019.
- Compare the consolidated financial statements in Exhibit 99.2 (Taiwan-IFRSs) and Exhibit 99.3 (IFRSs) to assess year-over-year performance.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2 for any qualifications or emphasis of matter.
- Confirm the impact of the accounting standard differences on reported net income and equity.