Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: August 8, 2018
Reporting Period: Six months ended June 30, 2018 (Second Quarter 2018)
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 six months ended June 30, 2018, and 2017, but the actual figures are contained in the attached exhibits (99.2 and 99.3) rather than the cover document text.
Material Changes
The primary material change addressed in this filing is the reconciliation of financial reporting standards. The company is disclosing the differences between its financial statements under Taiwan-IFRSs and global IFRSs for the second quarter of 2018. No specific operational or financial performance changes are detailed in the provided text.
Guidance, Outlook, and Risks
The provided text does not contain management commentary, future guidance, outlook, specific risks, contingencies, or unusual items. The document is a procedural filing to submit financial exhibits to the SEC.
Investor Verification Checklist
- Review Exhibit 99.2 for financial statements under Taiwan-IFRSs.
- Review Exhibit 99.3 for financial statements under IFRSs.
- Analyze the specific reconciliation differences between the two accounting standards as announced in Exhibit 99.1.
- Verify the Independent Auditors' Review Report included in the exhibits.