Company: CHNR
Filing Date: 2025-10-06
Form Type: 20-F/A
Source: 0001079973-25-001556
Chunk: 6

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-10-06
Form: 20-F/A
Chunk 6
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 audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

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Critical Audit Matters

Critical audit matters are matters arising
from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the audit
committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially
challenging, subjective or complex judgments. We determined that there are no critical audit matters.

/s/ ARK Pro CPA & Co

ARK Pro CPA & Co

We have served as the Company’s auditor
since 2025.

Hong Kong, China

May 15, 2025

PCAOB ID: 3299

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