XML 68 R50.htm IDEA: XBRL DOCUMENT
v3.25.1

DEFERRED TAX ASSETS AND LIABILITIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Deferred Tax Assets And Liabilities |
Schedule of gross movement of the deferred tax account |
Schedule of gross movement of the deferred tax account |  |  |  |  |  |  |  |  |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  |  | CNY |  |  |  | CNY |  |  |  | US$ |
As of January 1 |  |  | 5,276 |  |  |  | — |  |  |  | — |
Credited to the consolidated statements of profit or loss during the year |  |  | (10 | ) |  |  | — |  |  |  | — |
Disposal of PSTT |  |  | (5,266 | ) |  |  | — |  |  |  | — |
As of December 31 |  |  | — |  |  |  | — |  |  |  | — |
Schedule of deferred tax assets |
Schedule of deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Provision for loss allowance |  |  | Significant financing component of the contract with customers |  |  | Lease liabilities |  |  | Losses available for offsetting against future taxable profits |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  |  |  |  |  | CNY |
As of January 1, 2023 |  |  | 7 |  |  |  | 62 |  |  |  | 419 |  |  |  | — |  |  |  | 488 |
Charged to the consolidated statements of profit or loss during the year |  |  | — |  |  |  | (22 | ) |  |  | (57 | ) |  |  | — |  |  |  | (79 | )
|  |  | (7 | ) |  |  | (40 | ) |  |  | (362 | ) |  |  | — |  |  |  | (409 | )
As of December 31, 2023 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
As of January 1, 2024 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2024 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2024 US$ |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Schedule of deferred tax liabilities |
Schedule of deferred tax liabilities |  |  |  |  |  |  |  |  |
|  | Temporary difference on assets recognized under IFRIC 12 |  |  | Right-of-use assets |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2023 |  |  | 5,270 |  |  |  | 494 |  |  |  | 5,764 |
Credited to the consolidated statements of profit or loss during the year |  |  | — |  |  |  | (89 | ) |  |  | (89 | )
Disposal of PSTT |  |  | (5,270 | ) |  |  | (405 | ) |  |  | (5,675 | )
As of December 31, 2023 |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2023 US$ |  |  | — |  |  |  | — |  |  |  | — |
Schedule of deferred tax not recognized |
Schedule of deferred tax not recognized |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
Deductible temporary differences with no deferred tax assets recognized |  |  | 1,200 |  |  |  | — |  |  |  | — |
Tax losses with no deferred tax assets recognized |  |  | 6,077 |  |  |  | 667 |  |  |  | 91 |
Total |  |  | 7,277 |  |  |  | 667 |  |  |  | 91 |
Schedule of expiration dates of the tax losses |
Schedule of expiration dates of the tax losses |  |  |  |  |  |  |  |  |  |
|  |  | December 31, |
|  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  |  | CNY |  |  | CNY |  |  | US$ |
| Year of expiration |  |  |  |  |  |  |  |  |  |  |  |  |
| 2023 |  |  |  | — |  |  |  | — |  |  |  | — |
| 2024 |  |  |  | 1,745 |  |  |  | — |  |  |  | — |
| 2025 |  |  |  | 1,462 |  |  |  | 1,462 |  |  |  | 200 |
| 2026 |  |  |  | 1,411 |  |  |  | 1,411 |  |  |  | 193 |
| 2027 |  |  |  | 499 |  |  |  | 499 |  |  |  | 68 |
| 2028 |  |  |  | 828 |  |  |  | 828 |  |  |  | 113 |
| 2029 |  |  |  | — |  |  |  | 440 |  |  |  | 60 |
| Total |  |  |  | 5,945 |  |  |  | 4,640 |  |  |  | 634 |

X
- References No definition available. + Details
Name: | chnr_DisclosureDeferredTaxAssetsAndLiabilitiesAbstract
Namespace Prefix: | chnr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | chnr_DisclosureOfDeferredIncomeTaxAccountTableTextBlock
Namespace Prefix: | chnr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | chnr_DisclosureOfDeferredTaxAssetsTableTextBlock
Namespace Prefix: | chnr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | chnr_DisclosureOfDeferredTaxLiabiltiesTableTextBlock
Namespace Prefix: | chnr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | chnr_DisclosureOfFutureTaxableTableTextBlock
Namespace Prefix: | chnr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | chnr_DisclosureOfTemporaryDifferenceUnusedTaxsLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | chnr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration