Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 246

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 246
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 value-added tax, city construction tax and education surcharge. |

| F-58 |

| 19. |     | PROVISIONS |

In June 2022, the wastewater treatment
infrastructure of the service concession arrangement operated by the Company’s subsidiary, Shaoguan Angrui was partially destroyed
due to flooding. Shaoguan Angrui has committed to repair the infrastructure to restore the original production capacity of the infrastructure
in 2023. A provision amounted to CNY494 has been recognized for the expected expenditures associated with the repair in year 2022 and
was utilized in year 2023.

| 20. |     | INTEREST-BEARING LOANS AND BORROWINGS |

| Schedule of interest-bearing loans and borrowings |     |               |      |   |     |          |              |     |              |        |     |      |   |     |      |   |
|                                                   |     |               |      |   |     |          |              |     | December 31, |        |     |      |   |     |      |   |
|                                                   |     |               |      |   |     |          |              |     |         2022 |        |     | 2023 |   |     | 2023 |   |
|                                                   |     |               |      |   |     |          |              |     |          CNY |        |     |  CNY |   |     |  US$ |   |
|                                                   |     | Interest rate |      |   |     | Maturity |              |     |              |        |     |      |   |     |      |   |
| Non-current interest-bearing loans                |     |               |      |   |     |          |              |     |              |        |     |      |   |     |      |   |
| Bank loan-secured and guaranteed                  |     |               | 5.05 | % |     |          | 2023 to 2038 |     |              | 71,000 |     |      | — |     |      | — |
| Current interest-bearing loans                    |     |               |      |   |     |          |              |     |              |        |     |      |   |     |      |   |
| Bank loan-secured and guaranteed                  |     |               | 5.05 | % |     |          | 2022 to 2023 |