Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 256

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 256
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| Disposal                                                         
 of PSTT                                                          |     |                                                | (5,270 | ) |     |              | (405 | ) |     |       | (5,675 | ) |
| As                                                               
 of December 31, 2023                                             |     |                                                |      — |   |     |              |    — |   |     |       |      — |   |
| As of December 31, 2023 US$                                      |     |                                                |      — |   |     |              |    — |   |     |       |      — |   |

| F-70 |

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

| (e) |     | Deferred tax not recognized |

As
of December 31, 2022 and 2023, the total amounts of deductible temporary differences and unused tax losses for which no deferred tax
assets were recognized with respect to certain deductible temporary differences and accumulated tax losses of the Company’s subsidiaries
established in Mainland China and Hong Kong that can be carried forward against future taxable income are as follows

| Schedule of deferred tax not recognized                                 |     |              |        |     |      |       |     |      |       |
|                                                                         |     | December 31, |        |     |      |       |     |      |       |
|                                                                         |     |         2022 |        |     | 2023 |       |     | 2023 |       |
|                                                                         |     |          CNY |        |     |  CNY |       |     |  US$ |       |
| Deductible temporary differences with no deferred tax assets recognized |     |              | 21,929 |     |      | 1,200 |     |      |   170 |
| Tax losses with no deferred tax assets recognized                       |     |              | 16,073 |     |      | 6,077 |     |      |   859 |
| Total                                                                   |     |              | 38,002 |     |      | 7,277 |     |      | 1,029 |

| (f) |     | Expiration dates of the tax losses |

The
tax losses in Mainland China can be carried forward for five years to offset future taxable profit. The expiration dates of the unused
tax losses of the subsidiaries established in Mainland China for which no deferred tax assets were