{"url_path":"/sec/chnr/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 **","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":333,"has_tables":true,"body_markdown":"**ITEM 8.**\n**FINANCIAL INFORMATION**\n\n \n\n \n**A.**\n**Consolidated Statements and Other Financial Information**\n\n \n\nThe Company’s audited\nconsolidated financial statements filed as part of this annual report on Form 20-F are included herewith as Appendix A and are incorporated\nherein by reference.\n\n \n\n**Legal Proceedings**\n\n \n\nThere are no legal or arbitration\nproceedings (including governmental proceedings pending or known to be contemplated), including those relating to bankruptcy, receivership\nor similar proceedings and those involving any third party, which may have, or have had in the recent past, significant effects on the\nCompany’s financial position or profitability. Moreover, there are no material proceedings in which any director, any member of\nsenior management, or any of our affiliates is either a party adverse to us or our subsidiaries or has a material interest adverse to\nus or our subsidiaries.\n\n \n\n**Dividend Policy**\n\n \n\nThe Company has not paid any\ndividends with respect to its common shares and has no present plan to pay any dividends in the foreseeable future. The Company intends\nto retain its earnings to support the development of its business. Any dividends paid in the future by the Company will be paid at the\ndiscretion of the Board of Directors and will be dependent upon distributions, if any, made by its subsidiaries, and on the Company’s\nresults of operations, its financial condition and other factors deemed relevant by the Board of Directors. In accordance with the relevant\nPRC regulations and the Articles of Association of companies incorporated in the PRC, appropriations of net income of wholly owned foreign\nenterprises and Sino-foreign joint venture companies as reflected in their statutory financial statements are to be allocated to either\n(i) each of the general reserve, the enterprise expansion reserve and the staff bonus and welfare reserve, respectively, or (ii) the statutory\nreserve, as determined by the resolution of the Board of Directors annually.\n\n \n\n \n**B.**\n**Significant Changes**\n\n \n\nExcept as otherwise disclosed in this annual report,\nwe have not experienced any significant changes since the date of the annual financial statements included herein."}