Business Context and Reporting Period
Company: Chunghwa Telecom Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: August 5, 2022
Reporting Period: Six months ended June 30, 2022
This filing serves to announce the differences between consolidated 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 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 this text.
- Profit: Not provided in this text.
- Cash Flow: Not provided in this text.
- Margins: Not provided in this text.
- Debt and Liquidity: Not provided in this text.
Material Changes
The filing references the existence of differences between financial statements under Taiwan-IFRSs and IFRSs for the six months ended June 30, 2022, and the same period in 2021. However, the specific quantitative material changes or variances are not detailed in the provided text.
Guidance, Outlook, and Risks
The provided text does not contain management commentary, forward-looking guidance, risk factors, contingencies, or discussions of unusual items. The content is limited to the formal submission of the report and the listing of attached exhibits.
Investor Verification Checklist
- Review Exhibit 99.1 to understand the specific accounting differences between Taiwan-IFRSs and IFRSs for the period.
- Examine Exhibit 99.2 for the audited/reviewed financial statements under Taiwan-IFRSs.
- Examine Exhibit 99.3 for the financial statements prepared under IFRSs to compare against local reporting.
- Verify the Independent Auditors' Review Report included in Exhibit 99.2 for any qualifications or emphasis of matter.