Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 4, 2022
Reporting Period: Nine months ended September 30, 2022
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 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 statements.
- Revenue/Profit: Not stated in the cover text.
- Cash Flow/Liquidity: Not stated in the cover text.
- Debt: Not stated in the cover text.
Material Changes
The primary material disclosure in this filing is the reconciliation of financial reporting standards. The company is disclosing the differences between its financial statements for the nine months ended September 30, 2022, under Taiwan-IFRSs versus IFRSs. Specific quantitative changes between the two standards are contained in the referenced exhibits (Exhibit 99.1) rather than the cover text.
Guidance, Outlook, and Risks
The filing text does not contain management commentary, forward-looking guidance, specific risk factors, or details on contingencies. It strictly references the submission of audited/reviewed financial statements under two different accounting frameworks.
Investor Verification Checklist
- Review Exhibit 99.1 to quantify the specific differences between Taiwan-IFRSs and IFRSs for the nine-month period.
- Examine Exhibit 99.2 for the full consolidated financial statements under Taiwan-IFRSs.
- Examine Exhibit 99.3 for the full consolidated financial statements under IFRSs.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2.