Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 236

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 236
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5) on the consolidated statements of profit or loss for the years ended December 31, 2021, 2022 and 2023. |

| ** |     | The employee benefit expenses allocated to cost of sales amounted to CNY2,772, CNY1,418 and CNY870 (US$123), selling and distribution expenses amounted to CNY159, CNY111, CNY70 (US$10) and administrative expenses amounted to CNY8,565, CNY9,058 and CNY5,212 (US$736) on the consolidated statements of profit or loss for the years ended December 31, 2021, 2022 and 2023. |

| F-42 |

| 6. |     | EMPLOYEE BENEFITS |

The Group’s
employee benefits from continuing operation comprise the following:

| Schedule of employee benefits     |     | Year Ended December 31, |  2021 |     |     |  2022 |     |     |  2023 |     |     | 2023 |
|:----------------------------------|:----|:------------------------|------:|:----|:----|------:|:----|:----|------:|:----|:----|-----:|
|                                   |     | CNY                     |       |     | CNY |       |     | CNY |       |     | US$ |      |
| Wages, salaries and allowances    |     |                         | 1,269 |     |     | 1,042 |     |     | 1,073 |     |     |  151 |
| Housing funds (a)                 |     |                         |   113 |     |     |    16 |     |     |    12 |     |     |    2 |
| Contribution to pension plans (a) |     |                         |   102 |     |     |    67 |     |     |    70 |     |     |   10 |
| Welfare and other expenses        |     |                         |    33 |     |     |    46 |     |     |    37 |     |     |    5 |
| Total employee benefits           |     |                         | 1,517 |     |     | 1,171 |     |     | 1,192 |     |     |  168 |

| (a) | According to the Mainland