Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 363

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 363
---
 cash balance of $
and fund held in escrow of $ were maintained at financial institutions in Hong Kong, of which approximately $ was
subject to credit risk. While management believes that these financial institutions are of high credit quality, it also continually monitors
their credit worthiness.

For accounts receivable, loans receivable, and
notes receivables, the Company determines, on a continuing basis, the probable losses and sets up an allowance for expected credit losses
based on the estimated realizable value. Credit of money lending business is controlled by the application of credit approvals, limits
and monitoring procedures.

The Company uses internally-assigned risk grades
to estimate the capability of borrowers to repay the contractual obligations of their loan agreements as scheduled or at all. The Company’s
internal risk grade system is based on experiences with similarly graded loans and the assessment of borrower credit quality, such as,
credit risk scores, collateral and collection history. Individual credit scores are assessed by credit bureau, such as TransUnion. Internal
risk grade ratings reflect the credit quality of the borrower, as well as the value of collateral held as security. To minimize credit
risk, the Company requires collateral arrangements to all mortgage loans and has policies and procedures for validating the reasonableness
of the collateral valuations on a regular basis. Management believes that these policies effectively manage the credit risk from advances.

<div align='center'>F-42

TRILLER GROUP INC.

(Formerly AGBA Group Holding Limited)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”),
except for number of shares)</div>

|            |     | As of | September 30, 
          2024 |   |     |     | December 31, 
         2023 |   |
|:-----------|:----|:------|--------------:|:--|:----|:----|-------------:|:--|
| Customer F |     |       |          37.3 | % |     |     |         37.3 | % |
| Customer G |     |       |          29.7 | % |     |     |         30.9 | % |
| Customer H |     |       |          33.0 | % |     |     |         31.8 | % |

|