CHT Chunghwa Telecom Co Ltd

 

 

EXHIBIT 99.1  

To announce the differences between the Q3 2015 financial statements under Taiwan-IFRSs and under IFRSs  

Date of events: 2015/11/11  

Contents:  

1.

Date of occurrence of the event: 2015/11/11

2.

Cause of occurrence: To announce the differences between the third quarter of 2015 financial statements under International Financial Reporting Standards as adopted by ROC (“Taiwan-IFRSs’) and International Financial Reporting Standards as issued by the IASB (“IFRSs”).

3.

Content of overseas financial report required to be adjusted due to inconsistency in the accounting principles applied in the two places for (please enter in Chinese): (1)Under Taiwan-IFRSs, Chunghwa Telecom Co., Ltd. and its subsidiaries (or the “Company”) reported consolidated net income of NT$11,967,689 thousand and NT$33,898,094 thousand, consolidated net income attributable to shareholders of the parent of NT$11,801,308 thousand and NT$33,353,542nthousand, and basic earnings per share of NT$1.52 and NT$4.30 for the third quarter of 2015 and the first three quarters of 2015, respectively. The Company also reported total assets of NT$433,796,997 thousand, total liabilities of NT$69,444,180 thousand, and total equity of NT$364,352,817 thousand as of September 30, 2015. (2)Under IFRSs, the Company reported consolidated net income of NT$10,740 million and NT$34,084 million, consolidated net income attributable to shareholders of the parent of NT$10,597 million and NT$33,552 million, and basic earnings per share of NT$1.37 and NT$4.33 for the third quarter of 2015 and the first three quarters of 2015, respectively. The Company also reported total assets of NT$433,562 million, total liabilities of NT$72,882 million, and total equity of NT$360,680 million as of September 30, 2015. (3)The differences in consolidated net income between under Taiwan-IFRSs and IFRSs followed by the Company mainly come from the timing of the recognition of 10% 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 ROC GAAP 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 that day. Under IFRSs, revenue from connection fees and prepaid 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 unappropriated earnings did not affect total equity.

4.

Any other matters that need to be specified: Chunghwa Telecom’s earnings distribution and stockholders’ equity are in accordance with Taiwan-IFRSs.

 

  

EXHIBIT 99.2  

The Company to participate in investor conference held by JPMorgan  

Date of events: 2015/11/13  

Contents:

 

1.

Date of the investor conference:2015/11/16~2015/11/17

2.

Time of the investor conference: 9:00 a.m.

3.

Location of the investor conference: Hong Kong

4.

Brief information disclosed in the investor conference: The conference will be held by JPMorgan

5.

The presentation of the investor conference release: Please refer to http://newmops.tse.com.tw/

6.

Will the presentation be released in the Company’s website: Yes, please refer to http://www.cht.com.tw/chtir

7.

Any other matters that need to be specified: None

 

EXHIBIT 99.3  

Announcement on 2015/12/7 : Supplementary Announcement of the bid of Mobile Broadband business license and won the spectrum of 2x30 MHz on December 7th, 2015  

Date of events: 2015/12/7  

Contents:  

1.

Name and nature of the subject matter (if preferred shares, the terms and conditions of issuance shall also be indicated, e.g. dividend yield): The 2500MHz and 2600MHz frequency bands of Mobile Broadband business license

2.

Date of occurrence of the event:2015/12/07~2015/12/07

3.

Volume, unit price, and total monetary amount of the transaction: Chunghwa Telecom successfully won the spectrum of 2x 30MHz in the 2500MHz & 2600MHz spectrum auction of Mobile Broadband Business license, which the license will be effective till December 31st, 2033. Total bidding price for the spectrum won is NT$9.955 billion

4.

Counterpart to the trade and its relationship to the Company (if the trading counterpart is a natural person and furthermore is not an actual related party of the Company, the name of the trading counterpart is not required to be disclosed): The National Communications Commission (NCC); Relationship: None

5.

Where the counterpart to the trade is an actual related party, a public announcement shall also be made of the reason for choosing the related party as trading counterpart and the identity of the previous owner (including its relationship with the company and the trading counterpart), price of transfer, and date of acquisition: N/A

6.

Where a person who owned the property within the past five years has been an actual related person of the company, a public announcement shall also include the dates and prices of acquisition and disposal by the related person and the person’s relationship to the company at those times: N/A

7.

Matters related to the creditor’s rights currently being disposed of (including types of collateral of the disposed creditor’s rights; if the creditor’s rights are creditor’s rights toward a related person, the name of the related person and the book amount of the creditor’s rights toward such related person currently being

disposed of must also be announced): N/A

8.

Anticipated profit or loss from the disposal (not applicable in cases of acquisition of securities) (where originally deferred, the status or recognition shall be stated and explained):N/A

9.

Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important stipulations: The payment will be conducted according to NCC’s Regulations for Administration of Mobile Broadband Business and the auction results

10.

The manner in which the current transaction was decided, the reference basis for the decision on price, and the decision-making department: According to NCC’s Regulations for Administration of Mobile Broadband Business and the auction results

11.

Current cumulative volume, amount, and shareholding percentage of holdings of the security being traded (including the current trade) and status of any restriction of rights (e.g. pledges):N/A

12.Current ratio of long or short term securities investment (including the current trade) to the total assets and shareholder’s equity as shown in the most recent financial statement and the operating capital as shown in the most recent financial statement: N/A

13.

Broker and broker’s fee: N/A

14.

Concrete purpose or use of the acquisition or disposal: Expands the spectrum of Mobile Broadband business

15.

Net worth per share of the underlying securities acquired or disposed of: N/A

16.

Do the directors have any objection to the present transaction?: No

17.

Has the CPA issued an opinion on the unreasonableness of the price of the current transaction?: No

18.

Any other matters that need to be specified: None

 

  

EXHIBIT 99.4  

Chunghwa Telecom accumulated EPS NT$5.13 for November 2015, exceeding 2015 full-year guidance, and 2013 and 2014 full-year results

 Date of events: 2015/12/10  

Contents:  

1.

Date of occurrence of the event: 2015/12/10

2.

Company name: Chunghwa Telecom Co., Ltd.

3.

Relationship to the Company (please enter ”head office” or ”subsidiaries”): head office

4.

Reciprocal shareholding ratios: N.A.

5.

Name of the reporting media: N.A.

6.

Content of the report: N.A.

7.

Cause of occurrence: Chunghwa Telecom consolidated revenue for November 2015 was NT$20.76 billion, a 6.2% increase year-over-year. Operating income was NT$3.95 billion and pretax income was NT$4.01 billion. Net income attributable to stockholders of the parent company was NT$3.26 billion and EPS was NT$0.42, growing by 15.4% year-over-year. Accumulated till the end of November, total revenue was NT$210.69 billion, a 2.5% increase year-over-year. Operating income and pretax income were NT$46.83 billion and NT$48.22 billion, respectively. Net income attributable to stockholders of the parent company was NT$39.82 billion. Accumulated EPS was NT$5.13, growing by 9.6% year-over-year and exceeding both 2013 and 2014 full-year results. Additionally, accumulated pretax income and EPS have already exceeded the full year guidance of 2015. In November, mobile communications business revenue increased year-over-year, mainly attributed to the mobile value-added service revenue increase driven by the growth of 4G and mobile internet subscriber base. Smart devices sales revenue increased year-over-year driven by the launch of iPhone 6s. Broadband access revenue and HiNet ISP revenue also increased year-over-year, respectively. Additionally, ICT project revenue continued to increase. Operating costs and expenses in November increased year-over-year mainly attributable to the increase in cost of goods sold which offset the decrease of interconnection expense.

8.

Countermeasures: None.

9.

Any other matters that need to be specified: None.

  

 

  

EXHIBIT 99.5

    

Chunghwa Telecom

 

December 10, 2015

 

This is to report the changes or status of 1) Sales volume 2) Funds lent to other parties 3) Endorsements and guarantees 4) Financial derivative transactions for the period of Nov 2015  

1)

Sales volume (NT$ Thousand)

 

b                  Trading purpose : None