Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 180

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 180
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 of the Code (generally, property held for investment purposes); (h)
U.S. Holders that own directly, indirectly, or by attribution, 10% or more, by voting power or value, of the outstanding stock of the
Company; (i) U.S. Holders subject to Section 451(b) of the Code; and (j) U.S. expatriates or former long-term residents of the U.S. U.S.
Holders that are subject to special provisions under the Code, including U.S. Holders described immediately above, should consult their
own tax advisors regarding all U.S. federal, U.S. state and local, and non-U.S. tax consequences (including the potential application
and operation of any income tax treaties) relating to the acquisition, ownership, or disposition of Common shares. Except to the extent
described below, this summary also does not address the U.S. federal income tax considerations of ownership or disposition of the Warrants
by U.S. Holders.

| 106 |

If
an entity or arrangement that is classified as a partnership (or other “pass-through” entity) for U.S. federal income tax
purposes holds Common shares, the U.S. federal income tax considerations to such partnership and the partners (or other owners) of such
partnership of the ownership, or disposition of the Common shares generally will depend on the activities of the partnership and the
status of such partners (or other owners). This summary does not address the U.S. federal income tax considerations for any such partner
or partnership (or other “pass-through” entity or its owners). Owners of entities and arrangements that are classified as
partnerships (or other “pass-through” entities) for U.S. federal income tax purposes should consult their own tax advisors
regarding the U.S. federal income tax considerations of the ownership or disposition of Common shares.

THIS
SUMMARY DOES NOT PURPORT TO BE A COMPREHENSIVE ANALYSIS OR DESCRIPTION OF ALL POTENTIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS OF ACQUIRING,
OWNING AND DISPOSING OF COMMON SHARES. HOLDERS OF COMMON SHARES SHOULD CONSULT WITH THEIR TAX ADVISORS REGARDING THE PARTICULAR TAX CONSIDERATIONS
TO THEM OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF COMMON SHARES, INCLUDING THE APPLICABILITY AND EFFECTS OF U.S. FEDERAL, STATE,
LOCAL, AND OTHER TAX LAWS.

Tax