Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 12, 2014
Reporting Period: Nine months ended September 30, 2014
This filing serves to announce the differences between the company's third quarter 2014 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, 2014, under both Taiwan-IFRSs and IFRSs, but does not list the figures within the cover document.
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 statements prepared under local Taiwan-IFRSs and global IFRSs for the third quarter of 2014.
Guidance, Outlook, and Risks
The provided text does not contain management commentary, future guidance, outlook, specific risk factors, or details on contingencies and unusual items. The document is limited to the announcement of the financial statement differences and the attachment of the relevant reports.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific quantitative differences between Taiwan-IFRSs and IFRSs for Q3 2014.
- 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 to compare key metrics directly.
- Verify the impact of the accounting standard differences on reported net income and equity.