Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: May 4, 2018
Reporting Period: First Quarter ended March 31, 2018
This filing serves to announce the differences between the company's first quarter 2018 financial statements prepared under Taiwan-IFRSs and those prepared under International Financial Reporting Standards (IFRSs).
Key Financial Metrics
The filing text provided does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It references the existence of consolidated financial statements in Exhibits 99.2 and 99.3 but does not summarize the data within the body of this document.
Material Changes
The primary material change disclosed in this filing is the reconciliation of financial reporting standards. The company is highlighting the differences between its financial statements under Taiwan-IFRSs and IFRSs for the three months ended March 31, 2018, compared to the same period in 2017.
Guidance, Outlook, and Risks
The filing text does not provide management commentary, future guidance, outlook, specific risks, contingencies, or details on unusual items. The document is limited to the announcement of the financial statement differences and the listing of exhibits.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific quantitative differences between Taiwan-IFRSs and IFRSs for Q1 2018.
- Examine Exhibit 99.2 for the audited financial statements under Taiwan-IFRSs.
- Examine Exhibit 99.3 for the financial statements prepared under IFRSs issued by the International Accounting Standards Board.
- Verify the impact of the accounting standard differences on reported earnings and equity.