Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: May 7, 2021
Reporting Period: Three months ended March 31, 2021
This filing serves to announce the differences between financial statements prepared under Taiwan-IFRSs and those prepared under International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board. It includes consolidated financial statements for the three months ended March 31, 2021, and 2020 under both standards.
Key Financial Metrics
The provided text contains only the cover page and exhibit descriptions of the Form 6-K. It does not include the actual financial statements or numerical data.
- Revenue: Not provided in the filing text.
- Profit: Not provided in the filing text.
- Cash Flow: Not provided in the filing text.
- Margins: Not provided in the filing text.
- Debt and Liquidity: Not provided in the filing text.
Material Changes
The filing text does not provide specific numerical comparisons or material changes between the current period and the prior comparable period. The document references the existence of financial statements for both periods but does not summarize the variances within the text provided.
Guidance, Outlook, and Risks
The provided text does not contain management commentary, future guidance, outlook, risk factors, contingencies, or details on unusual items. The filing is strictly a procedural submission of financial reports and a reconciliation of accounting standards.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific quantitative differences between Taiwan-IFRSs and IFRSs for the quarter.
- 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 international peers.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2 for any qualifications or emphasis of matter.