EXHIBIT 3

To announce the differences between ROC GAAP andUS GAAP for the first three quarters of 2012 financialstatements

Date of events: 2012/10/26

Contents:

1.Date of occurrence of the event:2012/10/26

2.Cause of occurrence:To announce the differences for the first three quarters of 2012 financial statements between ROC GAAP and US GAAP.

3.Content of overseas financial report required to be adjusted due toinconsistency in the accounting principles applied in the two places for (please enter in Chinese):(1)Under accounting principles generally accepted in the Republic of China(ROC GAAP), Chunghwa Telecom Co., Ltd. and its Subsidiaries (or the“Company”) reported consolidated net income of NT$31,816,558 thousand,basic earnings per share of NT$3.99 for the first three quarters of 2012,and consolidated shareholders’ equity of NT$361,751,093 thousand as ofSeptember 30, 2012.(2)Under generally accepted accounting principles in the United States ofAmerica (US GAAP), the Company reported consolidated net income of NT$34,063million, basic earnings per share of NT$4.28 for the first three quarters of2012 and consolidated shareholders’ equity of NT$292,378 million as ofSeptember 30, 2012.(3)The differences in consolidated net income between ROC GAAP and US GAAPfollowed by the Company were mainly come from the depreciation expenses andthe provision for 10% undistributed retained earning tax.

4.Any other matters that need to be specified:Chunghwa Telecom’s earnings distribution and stockholders’ equity are made on the basis of financialstatements in conformity with ROC GAAP.