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 April 17, 2023

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

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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.

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EXHIBIT 99.01

Modification of Chunghwa Telecom’s conference call for the first quarter 2023 results

Date of events: 2023/05/09

Content:

Please refer to https://www.cht.com.tw/chtir and http://mops.twse.com.tw after 14:30 on May 9, 2023 Taipei time for the brief information and presentation of the investor conference.

Teleconference will be held during 16:00-17:00 Taipei time.

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EXHIBIT 99.02

Honghwa International Corporation, the Company's subsidiary announces the acquisition of right-of-use assets from the Company

Date of events: 2023/04/11

Content:

2F&6F, telecom building, No. 1*, Qixian 1st Rd., Xinxing Dist., Kaohsiung City, Taiwan

Transaction volume: 159.99 pings

Unit price: average NT$830 per ping per month

Total transaction amount: NT$7,967,700

Right-of-use assets: NT$7,261,645

Trading counterparty: Chunghwa Telecom Co., Ltd.

Relationship with the company: parent company

Reason for choosing the related party as trading counterparty: The most appropriate place in terms of cost and business requirements.

The identity of the previous owner, its relationship with the Company and the trading counterparty, and the previous date and monetary amount of transfer: N/A

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Payment terms: monthly payment

Payment period: five years

Restrictive covenants in the contract and other important terms and conditions: None

Price reference basis: Price negotiation

Decision-making unit: Chairman authorized by Board of Directors

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The board of directors authorized the chairman to decide on the matters and have the decisions submitted to and ratified by the coming board of directors meeting (expected 2023/04/28).

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EXHIBIT 99.03

To announce the differences between consolidated financial statements for the year of 2022 under Taiwan-IFRSs and that under IFRSs

Date of events: 2023/04/17

Content:

Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards, International Accounting Standards, International Financial Reporting Interpretations Committee and SIC Interpretations endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China (“Taiwan-IFRSs”)

Under Taiwan-IFRSs, Chunghwa Telecom Co., Ltd. and its subsidiaries (or the “Company”) reported consolidated net income of NT$38,000,039 thousand, consolidated net income attributable to stockholders of the parent of NT$36,477,157 thousand, and basic earnings per share of NT$4.70 for the year ended December 31, 2022, respectively. The Company also reported total consolidated assets of NT$523,203,488 thousand, total consolidated liabilities of NT$129,425,060 thousand, and total consolidated equity of NT$393,778,428 thousand as of December 31, 2022.

International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRSs”)

Under IFRSs, the Company reported consolidated net income of NT$37,869 million, consolidated net income attributable to stockholders of the parent of NT$36,358 million, and basic earnings per share of NT$4.69 for the year ended December 31, 2022, respectively. The Company also reported total consolidated assets of NT$522,996 million, total consolidated liabilities of NT$131,467 million, and total consolidated equity of NT$391,529 million as of December 31, 2022.

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

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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.

Chunghwa Telecom’s earnings distribution and stockholders’ equity matters are in accordance with Taiwan-IFRSs.

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