中华电信Chunghwa Telecom Co., Ltd.（CHT）2025年第四季度及全年合并财务报告 (T-IFRSs)「NYSE」（英文版）（115页）.pdf

1、Chunghwa Telecom Co.,Ltd.and Subsidiaries Consolidated Financial Statements for the Years Ended December 31,2025 and 2024 and Independent Auditors Report -1-REPRESENTATION LETTER The entities that are required to be included in the consolidated financial statements of affiliates in accordance with t

2、he“Criteria Governing Preparation of Affiliation Reports,Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises”for the year ended December 31,2025 are all the same as those included in the consolidated financial statements of Chunghwa Telecom Co.,Ltd.and its s

3、ubsidiaries prepared in conformity with the International Financial Reporting Standard 10“Consolidated Financial Statements”.Relevant information that should be disclosed in the consolidated financial statements of affiliates is included in the consolidated financial statements of Chunghwa Telecom C

4、o.,Ltd.and its subsidiaries.Hence,we do not prepare a separate set of consolidated financial statements of affiliates.Very truly yours,CHUNGHWA TELECOM CO.,LTD.By Chih-Cheng Chien Chairman February 26,2026 -6-CHUNGHWA TELECOM CO.,LTD.AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31,2025 AND

5、2024(In Thousands of New Taiwan Dollars)2025 2024 ASSETS Amount%Amount%CURRENT ASSETS Cash and cash equivalents(Notes 3,6,14 and 38)$36,944,206 7$36,259,689 6 Financial assets at fair value through profit or loss(Notes 3,4 and 7)3,372 -290 -Financial assets at fair value through other comprehensive

6、income(Notes 3,4 and 8)18,555 -Hedging financial assets(Notes 3 and 21)3,204 -1,133 -Contract assets(Notes 3 and 30)8,576,194 2 8,401,343 2 Trade notes and accounts receivable,net(Notes 3,4,10 and 30)27,396,423 5 26,025,696 5 Receivables from related parties(Note 38)213,480 -193,004 -Inventories(Not