Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 190

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 190
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 tax treaty or convention currently in effect between the United States and the BVI that is applicable to any payments made
by or to a company incorporated or registered under the BVI Business Companies Act.

PRC Taxation

If
the PRC tax authorities determine that we are a “resident enterprise” for PRC enterprise income tax purposes, a withholding
tax of 10% may be imposed by us on any dividends that non-PRC resident holders of our common shares receive from us and on gains realized
on their sale or other disposition of common shares, if such income is considered as income derived from within the PRC.

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<div align='center'>PLAN OF DISTRIBUTION</div>

We are registering the shares
offered by this prospectus on behalf of the Selling Shareholders. The Selling Shareholders, which, as used herein, includes donees, pledgees,
transferees, or other successors-in-interest selling Common Shares or interests in Common Shares received after the date of this prospectus
from the Selling Shareholders as a gift, pledge, partnership distribution, or other non-sale related transfer, may, from time to time,
sell, transfer, or otherwise dispose of any or all of their Common Shares on any stock exchange, market or trading facility on which the
shares are traded or in private transactions. These dispositions may be at fixed prices, at prevailing market prices at the time of sale,
at prices related to the prevailing market price, at varying prices determined at the time of sale, or at negotiated prices.

The Selling Shareholders may,
from time to time, pledge or grant a security interest in some or all of the Common Shares owned by such shareholder and, if they default
in the performance of their secured obligations, the pledgees or secured parties may offer and sell the Common Shares, from time to time,
under this prospectus, or under an amendment to this prospectus under Rule 424(b)(3) or other applicable provision of the Securities Act
amending the list of Selling Shareholders to include the pledgee, transferee, or other successors in interest as Selling Shareholders
under this prospectus. The Selling Shareholders may use any one or more of the following methods when disposing of their shares:

| · | ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers; |

| · | block trades in which the broker-dealer will attempt to sell the shares as agent, but may position and 
 resell a portion of the block as principal