Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 14, 2019
Reporting Period: Nine months ended September 30, 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 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 nine months ended September 30, 2019, and 2018, but the actual figures are contained within the attached exhibits (99.2 and 99.3) rather than the cover text.
Material Changes
The primary material disclosure in this document is the announcement of differences between the third quarter of 2019 financial statements under Taiwan-IFRSs and IFRSs. No specific quantitative changes in financial performance are detailed in the provided text.
Guidance, Outlook, and Risks
The filing text does not provide management commentary, future guidance, outlook, specific risks, contingencies, or unusual items. The document is procedural, focusing on the submission of audited financial statements under different accounting standards.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific accounting differences between Taiwan-IFRSs and IFRSs for Q3 2019.
- Examine Exhibit 99.2 for the Consolidated Financial Statements under Taiwan-IFRSs for the nine months ended September 30, 2019 and 2018.
- Examine Exhibit 99.3 for the Consolidated Financial Statements under IFRSs for the nine months ended September 30, 2019 and 2018.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2.