CHT 6-K: Taiwan-IFRSs and IFRSs consolidated statements disclosed

Rhea-AI Filing Summary

Chunghwa Telecom submitted a Form 6-K that includes an exhibit announcing differences between its consolidated financial statements for the six months ended June 30, 2025 prepared under Taiwan-IFRSs and those prepared under IFRSs, the consolidated financial statements and independent auditors' review under Taiwan-IFRSs for the six months ended June 30, 2025 and 2024, and the consolidated financial statements for the same periods under IFRSs issued by the IASB.

The filing indicates the company files annual reports on Form 20-F, is not furnishing information under Rule 12g3-2(b), and the report is signed by Wen-Hsin Hsu, Chief Financial Officer. Investors can use the exhibits to compare interim results reported under local and international accounting standards and to review documented differences between the two reporting bases.

Positive

• Provides consolidated interim financial statements under both Taiwan-IFRSs and IFRSs, improving comparability for international and domestic investors
• Includes an exhibit reconciling differences between Taiwan-IFRSs and IFRSs, allowing analysts to quantify reporting variations

Negative

• None.

Insights

Financial Analyst

TL;DR Dual reporting lets investors compare interim figures across Taiwan-IFRSs and IFRSs; reconciliations clarify accounting differences.

The company provided interim consolidated financial statements under both Taiwan-IFRSs and IFRSs plus an exhibit describing the differences between the two sets of statements. That presentation increases transparency for cross-border investors and allows analysts to reconcile reported metrics across accounting frameworks. Material line-item variances will be found in the detailed exhibits; analysts should review the reconciliation exhibit to quantify impacts on revenue, profit, and equity figures when comparing periods prepared under different standards.

Corporate Governance Expert

TL;DR Filing is a routine disclosure that reinforces compliance and reporting transparency for international stakeholders.

The 6-K documents the availability of interim financials under both local and international IFRS frameworks and includes an auditors' review under Taiwan-IFRSs. The filing also confirms Form 20-F reporting status and that the company is not furnishing information under Rule 12g3-2(b). The signature by the CFO evidences appropriate corporate authorization. Overall this is a procedural disclosure focused on comparability and regulatory compliance rather than a material operational update.

1934 Act Registration No. 1-31731

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 OF

THE SECURITIES EXCHANGE ACT OF 1934

Dated August 11, 2025

Chunghwa Telecom Co., Ltd.

(Translation of Registrant’s Name into English)

21-3 Xinyi Road Sec. 1,

Taipei, Taiwan, 100 R.O.C.

(Address of Principal Executive Office)

(Indicate by check mark whether the registrant files or will file annual reports under cover of form 20-F or Form 40-F.)

Form 20-F ☒   Form 40-F ☐

(Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.)

Yes ☐   No ☒

(If “Yes” is marked, indicated below the file number assigned to the registrant in connection with Rule 12g3-2(b): Not applicable)

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EXHIBIT INDEX

Exhibit		Description
99.1		To announce the differences between consolidated financial statements for the six months ended June 30, 2025 under Taiwan-IFRSs and that under IFRSs
99.2		Consolidated Financial Statements for the Six Months Ended June 30, 2025 and 2024 and Independent Auditors’ Review Report pursuant to International Financial Reporting Standards adopted by ROC (“Taiwan-IFRSs”)
99.3		Consolidated Financial Statements for the Six Months Ended June 30, 2025 and 2024 pursuant to International Financial Reporting Standards issued by the International Accounting Standards Board (“IFRSs”)

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant Chunghwa Telecom Co., Ltd. has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: August 11, 2025

Chunghwa Telecom Co., Ltd.
By:		/s/ Wen-Hsin Hsu
Name:		Wen-Hsin Hsu
Title:		Chief Financial Officer

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FAQ

What exhibits are included in Chunghwa Telecom's 6-K (CHT)?

Exhibit 99.1: Announcement of differences between consolidated financial statements under Taiwan-IFRSs and IFRSs; Exhibit 99.2: Consolidated financial statements for six months ended June 30, 2025 and 2024 and Independent Auditors' Review Report under Taiwan-IFRSs; Exhibit 99.3: Consolidated financial statements for the same periods under IFRSs issued by the IASB.

Does Chunghwa Telecom file Form 20-F (CHT)?

Yes. The filing indicates Form 20-F is used; Form 40-F is not checked.

Are financial statements provided under both Taiwan-IFRSs and IFRSs?

Yes. The 6-K includes consolidated financial statements under Taiwan-IFRSs and separate consolidated financial statements under IFRSs, plus an exhibit explaining differences.

Is Chunghwa Telecom furnishing information to the SEC under Rule 12g3-2(b)?

No. The filing indicates the company is not furnishing information under Rule 12g3-2(b).

Who signed the 6-K for Chunghwa Telecom (CHT)?

Wen-Hsin Hsu, Chief Financial Officer signed the report on behalf of the registrant.