Exhibit 99.3

Chunghwa Telecom Co., Ltd. and Subsidiaries

Consolidated Financial Statements for the

Three Months Ended March 31, 2024 and 2023

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(In Millions of New Taiwan Dollars)

	March 31, 2024 (Unaudited)				December 31, 2023 (Audited)				March 31, 2023 (Unaudited)
	Amount		%		Amount		%		Amount		%
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	33,330		6	$	33,824		6	$	38,716		7
Financial assets at fair value through profit or loss		1		—		1		—		4		—
Hedging financial assets		—		—		—		—		1		—
Contract assets		6,986		2		6,713		1		6,124		1
Trade notes and accounts receivable, net		22,624		4		24,842		5		20,990		4
Receivables from related parties		77		—		78		—		48		—
Inventories		11,113		2		11,521		2		12,024		2
Prepayments		5,921		1		2,840		1		5,484		1
Other current monetary assets		27,795		5		20,352		4		19,981		4
Incremental costs of obtaining contracts		271		—		211		—		—		—
Other current assets		3,121		1		2,822		1		3,842		1
Total current assets		111,239		21		103,204		20		107,214		20
NONCURRENT ASSETS
Financial assets at fair value through profit or loss		1,080		—		1,036		—		1,074		—
Financial assets at fair value through other comprehensive income		5,069		1		4,412		1		4,040		1
Investments accounted for using equity method		8,362		2		8,252		2		7,035		1
Contract assets		4,017		1		3,769		1		3,345		1
Property, plant and equipment		287,065		54		292,338		56		289,265		56
Right-of-use assets		11,123		2		11,238		2		11,094		2
Investment properties		11,517		2		9,805		2		8,993		2
Intangible assets		71,096		13		72,727		14		77,557		15
Deferred income tax assets		2,076		1		2,099		—		2,154		—
Incremental costs of obtaining contracts		976		—		939		—		955		—
Net defined benefit assets		6,138		1		5,963		1		5,429		1
Prepayments		3,618		1		3,330		—		1,695		—
Other noncurrent assets		4,803		1		4,629		1		4,473		1
Total noncurrent assets		416,940		79		420,537		80		417,109		80
TOTAL	$	528,179		100	$	523,741		100	$	524,323		100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term loans	$	465		—	$	585		—	$	342		—
Financial liabilities at fair value through profit or loss		—		—		—		—		—		—
Hedging financial liabilities		—		—		—		—		—		—
Contract liabilities		14,293		3		14,088		3		12,898		2
Trade notes and accounts payable		9,806		2		14,396		3		9,973		2
Payables to related parties		186		—		385		—		278		—
Current tax liabilities		9,313		2		6,613		1		9,732		2
Lease liabilities		3,449		1		3,505		1		3,319		1
Other payables		22,937		4		25,257		5		21,965		4
Provisions		317		—		337		—		223		—
Current portion of long-term loans		1,600		—		1,600		—		—		—
Other current liabilities		982		—		984		—		974		—
Total current liabilities		63,348		12		67,750		13		59,704		11
NONCURRENT LIABILITIES
Long-term loans		—		—		—		—		1,600		—
Bonds payable		30,484		6		30,483		6		30,479		7
Contract liabilities		7,559		2		7,560		2		7,665		2
Deferred income tax liabilities		2,517		1		2,461		1		2,336		—
Provisions		492		—		485		—		465		—
Lease liabilities		7,399		1		7,470		1		7,244		2
Customers’ deposits		5,105		1		5,309		1		5,012		1
Net defined benefit liabilities		2,126		—		2,098		—		2,267		—
Other noncurrent liabilities		7,125		1		7,406		1		6,759		1
Total noncurrent liabilities		62,807		12		63,272		12		63,827		13
Total liabilities		126,155		24		131,022		25		123,531		24
EQUITY ATTRIBUTABLE TO STOCKHOLDERS OF THE PARENT
Common stocks		77,574		15		77,574		15		77,574		15
Additional paid-in capital		149,828		28		149,828		29		149,853		29
Retained earnings
Legal reserve		77,574		15		77,574		15		77,574		15
Special reserve		2,899		—		2,899		—		3,084		—
Unappropriated earnings		81,069		16		72,059		14		80,448		15
Total retained earnings		161,542		31		152,532		29		161,106		30
Others		1,081		—		353		—		267		—
Total equity attributable to stockholders of the parent		390,025		74		380,287		73		388,800		74
NONCONTROLLING INTERESTS		11,999		2		12,432		2		11,992		2
Total equity		402,024		76		392,719		75		400,792		76
TOTAL	$	528,179		100	$	523,741		100	$	524,323		100

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Millions of New Taiwan Dollars, Except Earnings Per Share)

(Unaudited)

	Three Months Ended March 31
	2024					2023
	Amount			%		Amount			%
REVENUES	$	54,943			100	$	54,211			100
OPERATING COSTS		34,454			63		33,630			62
GROSS PROFIT		20,489			37		20,581			38
OPERATING EXPENSES
Marketing		5,931			10		5,672			11
General and administrative		1,637			3		1,657			3
Research and development		943			2		978			2
Expected credit loss		56			—		100			—
Total operating expenses		8,567			15		8,407			16
OTHER INCOME AND EXPENSES		3			—		—			—
INCOME FROM OPERATIONS		11,925			22		12,174			22
NON-OPERATING INCOME AND EXPENSES
Interest income		156			—		118			—
Other income		38			—		45			—
Other gains and losses		15			—		(104	)		—
Interest expense		(83	)		—		(76	)		—
Share of profits of associates and joint ventures accounted for using equity method		13			—		97			—
Total non-operating income and expenses		139			—		80			—
INCOME BEFORE INCOME TAX		12,064			22		12,254			22
INCOME TAX EXPENSE		2,814			5		2,832			5
NET INCOME		9,250			17		9,422			17
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)
Items that will not be reclassified to profit or loss:
Unrealized gain or loss on investments in equity instruments at fair value through other comprehensive income		627			1		549			1
Gain or loss on hedging instruments subject to basis adjustment		—			—		(12	)		—

(Continued)

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Millions of New Taiwan Dollars, Except Earnings Per Share)

(Unaudited)

	Three Months Ended March 31
	2024				2023
	Amount		%		Amount			%
Share of other comprehensive income of associates and joint ventures	$	—		—	$	10			—
		627		1		547			1
Items that may be reclassified subsequently to profit or loss:
Exchange differences arising from the translation of the foreign operations		104		—		(47	)		—
Share of other comprehensive loss of associates and joint ventures		25		—		(1	)		—
		129		—		(48	)		—
Total other comprehensive income, net of income tax		756		1		499			1
TOTAL COMPREHENSIVE INCOME	$	10,006		18	$	9,921			18
NET INCOME ATTRIBUTABLE TO
Stockholders of the parent	$	9,010		17	$	9,170			17
Noncontrolling interests		240		—		252			—
	$	9,250		17	$	9,422			17
COMPREHENSIVE INCOME ATTRIBUTABLE TO
Stockholders of the parent	$	9,738		18	$	9,670			18
Noncontrolling interests		268		—		251			—
	$	10,006		18	$	9,921			18
EARNINGS PER SHARE
Basic	$	1.16			$	1.18
Diluted	$	1.16			$	1.18

(Concluded)

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(In Millions of New Taiwan Dollars)

(Unaudited)

	Equity Attributable to Stockholders of the Parent
													Others
													Exchange
													Differences
													Arising			Unrealized
													from the			Gain or Loss									Total Equity
					Retained Earnings								Translation of			on Financial			Gain or Loss						Attributable to
			Additional				Special		Unappropriated		Total Retained		the Foreign			Assets at			on Hedging						Stockholders		Noncontrolling
	Common Stocks		Paid-in Capital		Legal Reserve		Reserve		Earnings		Earnings		Operations			FVOCI			Instruments			Total Others			of the Parent		Interests			Total Equity
BALANCE, JANUARY 1, 2023	$	77,574	$	149,844	$	77,574	$	3,084	$	71,268	$	151,926	$	(111	)	$	(125	)	$	13		$	(223	)	$	379,121	$	12,408		$	391,529
Cash dividends by subsidiaries		—		—		—		—		—		—		—			—			—			—			—		(676	)		(676	)
Net income for the three months ended March 31, 2023		—		—		—		—		9,170		9,170		—			—			—			—			9,170		252			9,422
Other comprehensive income (loss) for the three months ended March 31, 2023		—		—		—		—		10		10		(45	)		547			(12	)		490			500		(1	)		499
Total comprehensive income (loss) for the three months ended March 31, 2023		—		—		—		—		9,180		9,180		(45	)		547			(12	)		490			9,670		251			9,921
Share-based payment transactions of subsidiaries		—		9		—		—		—		—		—			—			—			—			9		(6	)		3
Net increase in noncontrolling interests		—		—		—		—		—		—		—			—			—			—			—		15			15
BALANCE, MARCH 31, 2023	$	77,574	$	149,853	$	77,574	$	3,084	$	80,448	$	161,106	$	(156	)	$	422		$	1		$	267		$	388,800	$	11,992		$	400,792
BALANCE, JANUARY 1, 2024	$	77,574	$	149,828	$	77,574	$	2,899	$	72,059	$	152,532	$	(168	)	$	521		$	—		$	353		$	380,287	$	12,432		$	392,719
Cash dividends by subsidiaries		—		—		—		—		—		—		—			—			—			—			—		(717	)		(717	)
Net income for the three months ended March 31, 2024		—		—		—		—		9,010		9,010		—			—			—			—			9,010		240			9,250
Other comprehensive income for the three months ended March 31, 2024		—		—		—		—		—		—		101			627			—			728			728		28			756
Total comprehensive income for the three months ended March 31, 2024		—		—		—		—		9,010		9,010		101			627			—			728			9,738		268			10,006
Share-based payment transactions of subsidiaries		—		—		—		—		—		—		—			—			—			—			—		16			16
BALANCE, MARCH 31, 2024	$	77,574	$	149,828	$	77,574	$	2,899	$	81,069	$	161,542	$	(67	)	$	1,148		$	—		$	1,081		$	390,025	$	11,999		$	402,024

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Millions of New Taiwan Dollars)

(Unaudited)

	Three Months Ended March 31
	2024			2023
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$	12,064		$	12,254
Adjustments to reconcile income before income tax to net cash provided by operating activities:
Depreciation		8,236			8,204
Amortization		1,672			1,678
Amortization of incremental costs of obtaining contracts		215			214
Expected credit loss		56			100
Interest expense		83			76
Interest income		(156	)		(118	)
Compensation cost of share-based payment transactions		3			3
Share of profits of associates and joint ventures accounted for using equity method		(13	)		(97	)
Loss (gain) on disposal of property, plant and equipment		(3	)		—
Gain on disposal of financial instruments		(1	)		—
Gain on disposal of investments accounted for using equity method		(77	)		—
Provision for impairment loss and obsolescence of inventory		26			5
Valuation loss on financial assets and liabilities at fair value through profit or loss, net		62			46
Others		15			9
Changes in operating assets and liabilities:
Decrease (increase) in:
Contract assets		(521	)		(277	)
Trade notes and accounts receivable		2,163			3,586
Receivables from related parties		1			27
Inventories		382			(713	)
Prepayments		(3,028	)		(3,053	)
Other current monetary assets		33			(503	)
Other current assets		(299	)		(287	)
Incremental cost of obtaining contracts		(312	)		(189	)
Increase (decrease) in:
Contract liabilities		204			(501	)
Trade notes and accounts payable		(4,589	)		(6,456	)
Payables to related parties		(199	)		(261	)
Other payables		(1,628	)		(2,537	)
Provisions		(13	)		289
Other current liabilities		(1	)		(33	)
Net defined benefit plans		(147	)		(182	)
Cash generated from operations		14,228			11,284
Interests paid		(65	)		(58	)
Income taxes paid		(35	)		(20	)
Net cash provided by operating activities		14,128			11,206

(Continued)

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Millions of New Taiwan Dollars)

(Unaudited)

	Three Months Ended March 31
	2024			2023
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of financial assets at fair value through other comprehensive income	$	(30	)	$	—
Proceeds from capital reduction of financial assets at fair value through other comprehensive income		3			—
Acquisition of financial assets at fair value through profit or loss		(109	)		(100	)
Proceeds from disposal of financial assets at fair value through profit or loss		5			—
Proceeds from capital reduction and profit distribution of financial assets at fair value through profit or loss		—			—
Acquisition of time deposits, negotiable certificates of deposit and commercial paper with maturities of more than three months		(19,414	)		(16,106	)
Proceeds from disposal of time deposits, negotiable certificates of deposit and commercial paper with maturities of more than three months		11,842			261
Acquisition of property, plant and equipment		(5,043	)		(5,418	)
Proceeds from disposal of property, plant and equipment		5			3
Acquisition of intangible assets		(40	)		(46	)
Decrease (increase) in other noncurrent assets		(165	)		212
Increase in prepayments for leases		(341	)		—
Interests received		149			99
Dividends received		151			—
Net cash used in investing activities		(12,987	)		(21,095	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term loans		265			856
Repayments of short-term loans		(385	)		(1,236	)
Decrease in customers’ deposits		(205	)		(153	)
Payments for the principal of lease liabilities		(1,055	)		(1,091	)
Increase (decrease) in other noncurrent liabilities		(281	)		33
Cash dividends distributed to noncontrolling interests		(4	)		(6	)
Change in other noncontrolling interests		13			15
Net cash used in financing activities		(1,652	)		(1,582	)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS		17			(6	)

(Continued)

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Millions of New Taiwan Dollars)

(Unaudited)

	Three Months Ended March 31
	2024			2023
NET DECREASE IN CASH AND CASH EQUIVALENTS	$	(494	)	$	(11,477	)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		33,824			50,193
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	33,330		$	38,716

(Concluded)

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CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

NOTE TO CONSOLIDATED FINANCIAL STATEMENTS

Three Months Ended March 31, 2024 and 2023

(Unaudited)

STATEMENT OF COMPLIANCE

The Company has prepared its consolidated balance sheets as of March 31, 2024 and 2023, the related consolidated statements of comprehensive income, changes in equity and cash flows for the three months ended March 31, 2024 and 2023 in accordance with IAS 34 “Interim Financial Reporting” as issued by the International Accounting Standards Board (IASB). The consolidated financial statements are incomplete as they omit the related footnote disclosures as required under International Financial Reporting Standards as issued by IASB.

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