{"url_path":"/sec/chnr/10-k/2026/item-16a","section_key":"item-16a","section_title":"Item 16A **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/793628/0001553350-26-000083-index.html","accession_number":"0001553350-26-000083","cik":"0000793628","ticker":"CHNR","issuer_name":"CHINA NATURAL RESOURCES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/793628/0001553350-26-000083-index.html","primary_entity_key":"0000793628","primary_entity_name":"CHINA NATURAL RESOURCES INC"},"word_count":236,"has_tables":true,"body_markdown":"**ITEM 16A.**\n**AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nIn general, an “audit\ncommittee financial expert” within the meaning of Item 16.A. of Form 20-F is an individual member of the Audit Committee who:\n\n \n\n \n•\nunderstands generally accepted accounting principles and financial statements;\n\n \n\n \n•\nis able to assess the general application of such principles in connection with accounting for estimates, accruals and reserves;\n\n \n\n \n•\nhas experience preparing, auditing, analyzing or evaluating financial statements comparable to the breadth and complexity of our financial statements, or experience actively supervising one or more persons engaging in such activities;\n\n \n\n \n•\nunderstands internal controls over financial reporting; and\n\n \n\n \n•\nunderstands audit committee functions.\n\n \n\nAn “audit committee financial expert”\nmay acquire the foregoing attributes through:\n\n \n\n \n•\neducation and experience as a principal financial officer, principal accounting officer, controller, public accountant, auditor or person serving similar functions;\n\n \n\n \n•\nexperience actively supervising a principal financial officer, principal accounting officer, controller, public accountant, auditor or person serving similar functions;\n\n \n\n \n•\nexperience overseeing or assessing the performance of companies or public accounts with respect to the preparation, auditing or evaluation of financial statements; or\n\n \n\n \n•\nother relevant experience.\n\n \n\nOur Board of Directors has\ndetermined that Mr. Yip Wing Hang and Mr. Lam Kwan Sing is each an “audit committee financial expert” within the\nmeaning of Item 16A of Form 20-F. Each of our “audit committee financial experts” is independent as that term is used in Nasdaq\nMarketplace Rule 5605(a)(2)."}