Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 255

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 255
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488 | ) |     |      | — |     |      | — |
| Deferred tax assets after offsetting                |     |              |     — |   |     |      | — |     |      | — |
| Deferred tax liabilities before offsetting          |     |              | 5,764 |   |     |      | — |     |      | — |
| Offset amount                                       |     |              |  (488 | ) |     |      | — |     |      | — |
| Deferred tax liabilities after offsetting           |     |              | 5,276 |   |     |      | — |     |      | — |

| (b) |     | Gross movement on the deferred tax account |

The
gross movement on the deferred income tax accounts is as follows:

| Schedule of gross movement of the deferred tax account                              |     |      |       |     |      |        |   |     |      |      |   |
|                                                                                     |     | 2022 |       |     | 2023 |        |   |     | 2023 |      |   |
|                                                                                     |     |      |   CNY |     |      |    CNY |   |     |      |  US$ |   |
| As of January 1                                                                     |     |      | 2,478 |     |      |  5,276 |   |     |      |  744 |   |
| Charged/(credited) to the consolidated statements of profit or loss during the year |     |      | 2,798 |     |      |    (10 | ) |     |      |   (1 | ) |
| Disposal of PSTT                                                                    |     |      |     — |     |      | (5,266 | ) |     |      | (743 | ) |
| As of December 31                                                                   |     |      | 5,276 |     |      |      — |   |     |      |    — |   |

| F-69 |

| 23. |     | DEFERRED TAX                       
 ASSETS AND LIABILITIES (CONTINUED) |

| (c) |     | Deferred tax assets |

The
components of deferred tax assets and their movements during the years indicated, without taking into consideration the offsetting of
balances within the same tax jurisdictions, are as follows:

| Schedule of deferred tax assets                                          |     |                              |        |   |