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1、Chunghwa Telecom Co.,Ltd.and Subsidiaries Consolidated Financial Statements for the Nine Months Ended September 30,2025 and 2024 and Independent Auditors Review Report -2-CHUNGHWA TELECOM CO.,LTD.AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS(In Thousands of New Taiwan Dollars)September 30,2025 Decemb

2、er 31,2024 September 30,2024 ASSETS Amount%Amount%Amount%CURRENT ASSETS Cash and cash equivalents(Notes 6,14 and 38)$23,526,659 5$36,259,689 6$31,214,852 6 Financial assets at fair value through profit or loss(Note 7)1,482 -290 -517 -Hedging financial assets(Note 21)6,275 -1,133 -Contract assets(Not

3、e 30)8,052,300 2 8,401,343 2 7,444,080 1 Trade notes and accounts receivable,net(Notes 10 and 30)26,520,593 5 26,025,696 5 23,085,802 5 Receivables from related parties(Note 38)234,085 -193,004 -182,085 -Inventories(Notes 11,30,39 and 40)13,209,430 3 12,087,118 2 11,807,287 2 Prepayments(Note 12)6,4

4、20,189 1 3,138,313 1 5,933,459 1 Other current monetary assets(Notes 13 and 38)17,488,671 3 23,408,001 4 14,692,754 3 Incremental costs of obtaining contracts(Note 30)338,581 -339,172 -339,055 -Other current assets(Notes 20 and 39)3,989,687 1 3,114,554 1 4,222,645 1 Total current assets 99,787,952 2

5、0 112,968,313 21 98,922,536 19 NONCURRENT ASSETS Financial assets at fair value through profit or loss(Note 7)1,221,640 -1,005,236 -1,032,819 -Financial assets at fair value through other comprehensive income(Note 8)5,682,562 1 4,666,976 1 4,808,272 1 Financial assets at amortized cost(Note 9)2,000,

6、000 -2,000,000 -Investments accounted for using equity method(Note 15)8,823,513 2 9,073,464 2 8,745,273 2 Contract assets(Note 30)4,483,188 1 4,327,424 1 4,243,524 1 Property,plant and equipment(Notes 14,16,35,38,39 and 40)283,739,631 55 289,840,144 55 283,083,272 56 Right-of-use assets(Notes 17 and