Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: May 11, 2023
Reporting Period: Three months ended March 31, 2023
This filing serves to announce the differences between 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 provided does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It references the existence of consolidated financial statements for the three months ended March 31, 2023, and 2022, but the actual figures are contained in the attached exhibits (99.2 and 99.3) rather than the cover letter text.
Material Changes
The filing explicitly addresses the differences between financial statements prepared under Taiwan-IFRSs and IFRSs. No specific quantitative material changes in operational performance or financial position are detailed in the provided text.
Guidance, Outlook, and Risks
The provided text contains no management commentary, forward-looking guidance, risk factors, contingencies, or discussion of unusual items. The document is limited to the formal submission of financial statement differences and the signature of the Chief Financial Officer.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific accounting differences between Taiwan-IFRSs and IFRSs for the period.
- 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 the Taiwan-IFRSs figures.
- Verify the reconciliation of net income and equity between the two reporting standards.