Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 178

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 178
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arrant.

The exercisability of
the Warrants may be limited in certain circumstances if, after giving effect to such exercise, the holder or any of its affiliates would
beneficially own (as determined pursuant to Section 13(d) of the Exchange Act, and the rules and regulations promulgated thereunder) more
than 4.99% or 9.99% of our Common Shares, at the election of the holder.

Transfer Agent

The transfer agent for
our Common Shares is Pacific Stock Transfer Company, located at 6725 Via Austi Parkway, Suite 300, Las Vegas, NV 89119.

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<div align='center'>TAXATION</div>

The following summary of British Virgin Islands, PRC and U.S. federal income tax considerations of an investment in the Common Shares is based upon laws and relevant interpretations thereof in effect as of the date of this registration statement, all of which are subject to change. This summary does not deal with all possible tax considerations relating to an investment in the Common Shares, such as the tax considerations under U.S. state and local tax laws or under the tax laws of jurisdictions other than the British Virgin Islands, the People’s Republic of China and the United States. To the extent that the discussion relates to matters of British Virgin Islands tax law, it represents the opinion of Maples and Calder (Hong Kong) LLP, our British Virgin Islands counsel; to the extent it relates to PRC tax law, it is the opinion of Commerce & Finance Law Offices, our PRC counsel.

Certain Material United States Federal Income Tax Considerations

General

The
following is a general discussion of certain material U.S. federal income tax considerations applicable to U.S. Holders (as defined below)
with respect to their ownership and disposition of Common shares. This summary is limited to U.S. federal income tax considerations relevant
to U.S. Holders that hold Common shares as “capital assets” within the meaning of Section 1221 of the Internal Revenue Code
of 1986, as amended (the “Code”) (generally, property held for investment). For purposes of this discussion, the term “U.S.
Holder” means a beneficial owner of Common shares that is for U.S. federal income tax purposes:

| · |     | An individual who is a U.S. citizen or resident; |

| · |     | A corporation (or other entity taxable as a corporation for                                                                             
 U.S. federal income tax purposes) created