Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 209

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 209
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 with the fair value recognition provision of ASC Topic 718, Stock Compensation. AGBA grants share awards, including
ordinary shares and restricted share units, to eligible participants. Share-based compensation expense for share awards is measured at
fair value on the grant date. The fair value of restricted stock with either solely a service requirement or with the combination of service
and performance requirements is based on the closing fair market value of the ordinary shares on the date of grant. Share-based
compensation expense is recognized over the awards requisite service period. For awards with graded vesting that are subject only to a
service condition, the expense is recognized on a straight-line basis over the service period for the entire award.

| ● | Fair Value Measurement |

AGBA follows the guidance of the ASC Topic 820-10,
Fair Value Measurements and Disclosures (“ASC 820-10”), with respect to financial assets and liabilities that are measured
at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

| ● | Level 1 : Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets; |

| ● | Level 2 : Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and |

| ● | Level 3 : Inputs are generally unobservable                                                                                             
 and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability.       
 The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. |

The carrying value of AGBA’s financial instruments:
cash and cash equivalents, restricted cash, accounts receivable, consideration receivable, deposits, prepayments and other receivables,
accounts payable and accrued liabilities, escrow liabilities, borrowings approximate at their fair values because of the short-term nature
of these financial instruments.

Management believes, based on the current market
prices or interest rates for similar debt instruments, the fair value of loans receivable approximates the carrying amount. AGBA accounts
for loans receivable at