Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 11, 2015
Reporting Period: Nine months ended September 30, 2015
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. The document acts as a cover sheet referencing attached exhibits (99.1, 99.2, and 99.3) which contain the actual consolidated financial statements and auditor reports.
Material Changes
The primary material change addressed in this filing is the reconciliation of financial reporting standards. The company is disclosing the variances between its financial results reported under Taiwan-IFRSs and the global IFRS standards for the nine-month period ended September 30, 2015.
Guidance, Outlook, and Risks
The provided text does not include management commentary, future guidance, specific risk factors, or details on contingencies. The filing is strictly procedural regarding the submission of financial statement differences.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific quantitative differences between Taiwan-IFRSs and IFRSs.
- Examine Exhibit 99.2 for the audited financial statements under Taiwan-IFRSs.
- Examine Exhibit 99.3 for the financial statements prepared under IFRSs to compare against global peers.
- Verify the Independent Auditors' Report included in Exhibit 99.2 for any qualifications or emphasis of matter.