PART III  ITEM 17.  FINANCIAL STATEMENTS  ITEM 18.  FINANCIAL STATEMENTS  ITEM 19.  EXHIBITS  The Registrant has elected to provide the consolidated financial statements and related information specified  in Item 18 in lieu of Item 17.  The following is a list of the consolidated financial statements and report of independent registered public  accounting firm included in this annual report beginning on page F-1.  *Filed herewith.  133 Page  Report of Independent Registered Public Accounting Firm................................................................................................F-1 Consolidated Balance Sheets as of December 31, 2009 and 2010 ......................................................................................F-2 Consolidated Statements of Income for the years ended December 31, 2008, 2009 and 2010...........................................F-4 Consolidated Statements of Changes in Stockholders’ Equity for the years ended December 31, 2008, 2009 and 2010 ..F-6 Consolidated Statements of Cash Flows for the years ended December 31, 2008, 2009 and 2010..................................F-12 Notes to Consolidated Financial Statements......................................................................................................................F-16 Exhibit  Number Description of Exhibits 1.1 Statute of Chunghwa Telecom Co., Ltd. as last amended on November 29, 2000 (English translation)  (incorporated by reference to Exhibit 1.1 to the Registrant’s Annual Report on Form 20-F for the fiscal  year ended December 31, 2003 (File No. 001-31731) filed with the Commission on May 17, 2004). 1.2* Articles of incorporation of Chunghwa Telecom Co., Ltd. as last amended on June 18, 2010. (English  translation). 2.1 Form of Amended and Restated Deposit Agreement dated as of November 2007 among Chunghwa  Telecom Co. Ltd., JPMorgan Chase Bank, N.A., as depositary, and all holders from time to time of ADRs  issued thereunder, including the Form of American Depositary Receipt (incorporated by reference to  Exhibit (a) to the Registrant’s Registration Statement on Form F-6 (File No. 333-147321) filed with the  Commission on November 13, 2007). 8.1* List of Subsidiaries. 11.1 Code of Ethics (English translation), as amended (incorporated by reference to Exhibit 11.1 to the  Registrant’s Annual Report on Form 20-F for the fiscal year ended December 31, 2005 (File No. 001- 31731) filed with the Commission on May 26, 2006). 11.2* Ethical Corporate Management Best Practice Principles as approved by the board of directors on  December 28, 2010 (English translation). 12.1* Certification of our Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 12.2* Certification of our Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 13.1* Certification of our Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 13.2* Certification of our Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. INDEX TO THE CONSOLIDATED FINANCIAL STATEMENTS 