[Subject: To announce the differences between the second quarter of 2015 financial statements under Taiwan-IFRSs and IFRSs To which item it meets: Article 4.1.(47) Statement: 1. Date of occurrence of the event: 2015/8/12 2. Cause of occurrence: To announce the differences between the second quarter of 2015 financial statements under International Financial Reporting Standards as adopted by ROC (“Taiwan-IFRSs’) and] [Chunghwa Telecom Co., Ltd. and Subsidiaries Consolidated Financial Statements for the Six Months Ended June 30, 2015 and 2014 and Independent Auditors’ Review Report - 1 - INDEPENDENT AUDITORS’ REVIEW REPORT The Board of Directors and Stockholders Chunghwa Telecom Co., Ltd. We have reviewed the accompanying consolidated balance sheets of Chunghwa Telecom Co., Ltd. and subsidiaries (“the Company”) as of] [Chunghwa Telecom Co., Ltd. and Subsidiaries Consolidated Financial Statements for the Six Months Ended June 30, 2015 and 2014 - 1 - CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (In Millions of New Taiwan Dollars) June 30, 2015 December 31, 2014 June 30, 2014 Amount % Amount % Amount % ASSETS CURRENT ASSETS Cash and cash equivalents] [Chunghwa Telecom Co., Ltd. Bo Yung Chen Chief Financial Officer 2 Description 99.1 To announce the differences between the second quarter of 2015 financial statements under Taiwan-IFRSs and IFRSs 99.2 99.3 Consolidated Financial Statements for the Six Months Ended June 30, 2015 in accordance with International Financial Reporting Standards issued by the International Accounting Standards Board (“IFRSs”) 3 6-K 1]