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v3.24.4

RELATED PARTY BALANCES AND TRANSACTIONS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Notes and other explanatory information [abstract] |  |
Schedule of commercial transactions with related companies |
Schedule of commercial transactions with related companies |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Six months ended June 30, |
|  |  |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  |  |  |  | CNY |  |  | CNY |  |  | US$ |
|  | Notes |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
CHNR's share of office rental, rates and others to Anka Consultants Limited (“Anka”) * |  |  | (i) |  |  |  | 218 |  |  |  | 234 |  |  |  | 32 |
Feishang Management's share of office rental to Feishang Enterprise** |  |  | (ii) |  |  |  | 84 |  |  |  | 84 |  |  |  | 12 |
Shenzhen New Precise Space-Time Technology Co., Limited (“Shenzhen New PST”)’s share of office rental to Feishang Enterprise** |  |  |  |  |  |  | 45 |  |  |  | — |  |  |  | — |
| (i) | The Company signed a contract with Anka to lease 184 square meters of office premises for two years, from July 1, 2022 to June 30, 2024. The agreement also provides that the Company shares certain costs and expenses in connection with its use of the office, in addition to some of the accounting and secretarial services and day-to-day office administration services provided by Anka.
| (ii) | On January 1, 2018, Feishang Management signed an office-sharing agreement with Feishang Enterprise. Pursuant to the agreement, Feishang Management shares 40 square meters of office premises for 33 months. Feishang Management signed a new contract with Feishang Enterprise in October 2023, which will expire on September 30, 2024.
Schedule of commercial transactions with related companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Year Ended December 31, |
|  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  |  |  |  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Interest income received from Feishang Enterprise(a) |  |  | (i) |  |  |  | 3,396 |  |  |  | — |  |  |  | — |  |  |  | — |
CHNR’s share of office rental, rates and others to Anka Consultants Limited (“Anka”)(b) |  |  | (ii) |  |  |  | 1,343 |  |  |  | 1,175 |  |  |  | 445 |  |  |  | 63 |
Feishang Management's share of office rental to Feishang Enterprise(a) |  |  | (iii) |  |  |  | 166 |  |  |  | 166 |  |  |  | 166 |  |  |  | 23 |
Shenzhen New PST’s share of office rental to Feishang Enterprise(a) |  |  | (iv) |  |  |  | 90 |  |  |  | 90 |  |  |  | 53 |  |  |  | 7 |
(i) |  | The Company's subsidiary, Shanghai Onway, entered into a series of contracts to provide a loan amounting to CNY80,000 at an interest rate of 9% per annum to Feishang Enterprise from March 2, 2018 to June 30, 2021.
(ii) |  | The Company signed a contract with Anka to lease 184 square meters of office premises for two years from July 2018 to June 30, 2020, and extended it to June 30, 2024. The agreement also provides that the Company shares certain costs and expenses in connection with its use of the office, in addition to some of the accounting and secretarial services and day-to-day office administration services provided by Anka.
(iii) |  | On January 1, 2018, Feishang Management signed an office-sharing agreement with Feishang Enterprise. Pursuant to the agreement, Feishang Management shares 40 square meters of office premises for 33 months. Feishang Management signed a new contract with Feishang Enterprise in October 2023, which will expire on September 30, 2024.
(iv) |  | Shenzhen New PST signed a contract with Feishang Enterprise to lease 96 meters of office premises for 12-month period from March 14, 2022 to March 13, 2023 and renewed the contract with same terms for another 12-month period from March 14, 2023 to March 13, 2024. Due to the disposal of PSTT, the transaction amount in 2023 contains 7 months rentals.
(a) |  | Feishang Enterprise is controlled by Mr. Li Feilie, who is the controlling shareholder of the Company.
(b) |  | Anka is jointly owned by Mr. Wong Wah On Edward and Mr. Tam Cheuk Ho, who are officers of the Company.
Schedule of balances with related companies |
Schedule of balances with related companies |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | December 31, |  |  | June 30, |
|  |  |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  |  |  |  | CNY |  |  | CNY |  |  | US$ |
|  | Notes |  |  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Current: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payable to related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Feishang Enterprise** |  |  | (i) |  |  |  | 6,078 |  |  |  | 6,221 |  |  |  | 856 |
Anka Capital Limited (“Anka Capital”)* |  |  | (ii) |  |  |  | 2,991 |  |  |  | — |  |  |  | — |
|  |  |  |  |  |  | 9,069 |  |  |  | 6,221 |  |  |  | 856 |
Payable to the Shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Feishang Group** |  |  | (iii) |  |  |  | 7,153 |  |  |  | 7,153 |  |  |  | 984 |
Feishang Group** |  |  |  |  |  |  | 78,520 |  |  |  | 70,164 |  |  |  | 9,655 |
|  |  |  |  |  |  | 85,673 |  |  |  | 77,317 |  |  |  | 10,639 |
Lease liabilities to related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Anka* |  |  |  |  |  |  | 360 |  |  |  | 376 |  |  |  | 52 |
Total |  |  |  |  |  |  | 360 |  |  |  | 376 |  |  |  | 52 |
| (i) | The payable to Feishang Enterprise by Feishang Management represents the net amount of advances from Feishang Enterprise. The balance is unsecured and interest-free. The balance is repayable when the Group is in a position to settle the amounts due without having a detrimental impact on the financial resources of the Group.
| (ii) | The payable to Anka Capital represents the net amount of advances from Anka Capital. The balance is unsecured and interest-free. The balance is repayable when the Group is in a position to settle the amounts due without having a detrimental impact on the financial resources of the Group.
| (iii) | The payable to Feishang Group represents the net amount of advances from Feishang Group. The balance is unsecured and interest-free. The balance is repayable when the Group is in a position to settle the amounts due without having a detrimental impact on the financial resources of the Group.
* Anka Capital and Anka are each jointly owned by Wong Wah On Edward and Tam Cheuk Ho, who are officers of the Company. **Feishang Enterprise and Feishang Group are controlled by Mr. Li Feilie, who is the controlling shareholder of the Company. |
Schedule of balances with related companies |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | December 31, |
|  |  |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  |  |  |  | CNY |  |  | CNY |  |  | US$ |
Current: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payable to related companies: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Feishang Enterprise(a) |  |  | (i) |  |  |  | 495 |  |  |  | 6,078 |  |  |  | 858 |
Anka Capital Ltd. (“Anka Capital”)(b) |  |  | (iii) |  |  |  | 2,913 |  |  |  | 2,991 |  |  |  | 423 |
|  |  |  |  |  |  | 3,408 |  |  |  | 9,069 |  |  |  | 1,281 |
Payable to the Shareholder: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Feishang Group Ltd.(a) |  |  | (ii) |  |  |  | 7,153 |  |  |  | 7,153 |  |  |  | 1,010 |
Feishang Group Ltd.(a) |  |  |  |  |  |  | — |  |  |  | 78,520 |  |  |  | 11,093 |
|  |  |  |  |  |  | 7,153 |  |  |  | 85,673 |  |  |  | 12,103 |
Lease liabilities to related parties: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Anka(b) |  |  |  |  |  |  | 1,022 |  |  |  | 360 |  |  |  | 51 |
|  |  |  |  |  |  | 1,022 |  |  |  | 360 |  |  |  | 51 |
(i) |  | The payable to Feishang Enterprise by Feishang Management represents the net amount of advances from Feishang Enterprise. The balance is unsecured and interest-free. The balance is repayable when the Group is in a position to settle the amounts due without having a detrimental impact on the financial resources of the Group.
(ii) |  | The payable to Feishang Group represents the net amount of advances from Feishang Group. The balance is unsecured and interest-free. The balance is repayable when the Group is in a position to settle the amounts due without having a detrimental impact on the financial resources of the Group.
(iii) |  | The payable to Anka Capital represents the net amount of advances from Anka Capital. The balance is unsecured and interest-free. The balance is repayable when the Group is in a position to settle the amounts due without having a detrimental impact on the financial resources of the Group.
(a) |  | Feishang Enterprise and Feishang Group are controlled by Mr. Li Feilie, who is the controlling shareholder of the Company.
(b) |  | Anka Capital and Anka are each jointly owned by Mr. Wong Wah On Edward and Mr. Tam Cheuk Ho, who are officers of the Company.
Schedule of compensation of key management personnel of the group |
Schedule of compensation of key management personnel of the group |  |  |  |  |  |  |  |  |
|  | Six months ended June 30, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
Wages, salaries and allowances |  |  | 575 |  |  |  | 374 |  |  |  | 51 |
Housing subsidies |  |  | 7 |  |  |  | 6 |  |  |  | 1 |
Contribution to pension plans |  |  | 28 |  |  |  | 25 |  |  |  | 3 |
Total |  |  | 610 |  |  |  | 405 |  |  |  | 55 |
Schedule of compensation of key management personnel of the group |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Wages, salaries and allowances |  |  | 1,171 |  |  |  | 1,014 |  |  |  | 143 |
Housing funds |  |  | 16 |  |  |  | 16 |  |  |  | 2 |
Contribution to pension plans |  |  | 65 |  |  |  | 64 |  |  |  | 9 |
|  |  | 1,252 |  |  |  | 1,094 |  |  |  | 154 |

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