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 November 9, 2026
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)
1
EXHIBIT INDEX
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| Exhibit |
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Description |
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| 99.1 |
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To announce the differences between consolidated financial statements for the nine months ended September 30, 2026 under Taiwan-IFRSs and that under IFRSs |
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| 99.2 |
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Consolidated Financial Statements for the Nine Months Ended September 30, 2026 and 2025 and Independent Auditors’ Review Report pursuant to International Financial Reporting Standards adopted by ROC
(“Taiwan-IFRSs”) |
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| 99.3 |
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Consolidated Financial Statements for the Nine Months Ended September 30, 2026 and 2025 and Independent Auditors’ Review Report pursuant to International Financial Reporting Standards issued by the International
Accounting Standards Board (“IFRSs”) |
2
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: November 9, 2026
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| Chunghwa Telecom Co., Ltd. |
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| By: |
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/s/ Wen-Hsin Hsu |
| Name: |
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Wen-Hsin Hsu |
| Title: |
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Chief Financial Officer |
3
Exhibit 99.1
Chunghwa Telecom’s Material Information as Reported to Taiwan Stock Exchange Corporation
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| Subject: |
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To announce the differences between consolidated financial statements for the nine months ended September 30, 2026 under Taiwan-IFRSs and that under IFRSs |
To which item it meets—article 4 paragraph xx:47 (Form 1)
Date of events: 2026/11/9
Contents:
| 1. |
Date of occurrence of the event: |
2026/11/9
| 2. |
Year/Quarter of the financial report: |
The third quarter of 2026
| 3. |
Accounting principles applied for securities listed domestically: |
Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 “Interim
Financial Reporting” endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China (“Taiwan-IFRSs”)
| 4. |
Inconsistent items/amounts in financial reports for securities listed domestically:
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Under Taiwan-IFRSs, Chunghwa Telecom Co., Ltd. and its subsidiaries (or the “Company”) reported
consolidated net income of NT$12,885,005 thousand and NT$34,758,892 thousand, consolidated net income attributable to stockholders of the parent of NT$12,221,524 thousand and NT$32,972,846 thousand, and basic earnings per share
of NT$1.57 and NT$4.25 for the three months and nine months ended September 30, 2026, respectively. The Company also reported total consolidated assets of NT$526,767,864 thousand, total consolidated liabilities of
NT$132,433,386 thousand, and total consolidated equity of NT$394,334,478 thousand as of September 30, 2026.
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| 5. |
Accounting principles applied for securities issued overseas: |
IAS 34 “Interim Financial Reporting” as issued by the International Accounting Standard Board (“IFRSs”)
| 6. |
Inconsistent items/ amounts (securities issued overseas): |
Under IFRSs, the Company reported consolidated net income of NT$12,088 million and NT$34,942 million, consolidated net income
attributable to stockholders of the parent of NT$11,457 million and NT$33,155 million, and basic earnings per share of NT$1.48 and NT$4.27 for the three months and nine months ended September 30, 2026, respectively. The Company also
reported total consolidated assets of NT$526,578 million, total consolidated liabilities of NT$134,387 million, and total consolidated equity of NT$392,191 million as of September 30, 2026.
| 7. |
Inconsistent items/amounts in financial information for securities issued overseas:
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The differences between consolidated net income under Taiwan-IFRSs and that under IFRSs followed by the Company
mainly come from the timing of the recognition of income tax on unappropriated earnings. In addition, prior to incorporation, the Company was subject to the laws and regulations applicable to state-owned enterprises in Taiwan which differed from the
generally accepted accounting principles as applicable to commercial companies. As such, revenue from providing fixed line connection service and selling prepaid phone cards was recognized at the time the service was performed or the card was sold
by the Company. Upon incorporation, net assets greater than the capital stock was credited as additional paid-in-capital and part of the additional paid-in-capital was from the unearned revenues generated from connection fees and prepaid cards as of the date of incorporation. Under IFRSs, revenue from connection fees and
prepaid phone cards was deferred at the time of the service performed or sale and recognized as revenue over time as the service is continuously performed or as consumed. This reclassification from additional
paid-in capital to retained earnings did not affect total equity.
| 8. |
Any other matters that need to be specified: |
Chunghwa Telecom’s earnings distribution and stockholders’ equity matters are in accordance with Taiwan-IFRSs.
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