Company: CHNR
Filing Date: 2025-12-31
Form Type: 6-K
Source: 0001553350-25-000219
Chunk: 8

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-12-31
Form: 6-K
Chunk 8
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 also states that it will pay debts on behalf of the Group when
needed. Accordingly, in the opinion of the directors, it is appropriate for the financial statements to be prepared on a going concern
basis, and not less than 12 months from the end of the reporting period.

The
interim condensed consolidated financial statements do not include all the information and footnotes required by International Financial
Reporting Standards (“IFRS”) for complete financial statements, and should be read in conjunction with the consolidated financial
statements and footnotes thereto included in the Group’s annual report on Form 20-F for the year ended December 31, 2024 (the “2024
Annual Report”).

The
condensed consolidated financial statements include the accounts of CHNR and those subsidiaries in which CHNR has direct or indirect
controlling interests. The Company’s subsidiaries as of June 30, 2025 are as described in the 2024 Annual Report.

For
the convenience of readers, amounts in Renminbi, the Chinese currency (“CNY”), have been translated into United States dollars
(“US$”) at the applicable rate of US$1.00 = CNY7.1725 as quoted by www.ofx.com as of June 30, 2025, except as otherwise disclosed.
No representation is made that the CNY amounts could have been, or could be, converted into US$ at that rate, or at all.

| F-8 |

| CHINA NATURAL RESOURCES, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)(Amounts in thousands, except share and per share data) |

| 2.2 |     | CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES |

The accounting policies adopted in
the preparation of the interim condensed consolidated financial information are consistent with those applied in the preparation of the
Group's consolidated financial statements for the period ended June 30, 2025. except for the adoption of the following amended international
Financial Reporting Standards (“IFRSs") for the first time for the current period's financial information.

| Amendments to IAS 21 | Lack of Exchangeability |

The nature and impact of the revised
IFRSs that are applicable to the Group are described below:

| (a) |     | Amendments to IAS 21 specify how an entity shall assess whether                                                                            
 a currency is exchangeable into another currency and how it shall estimate