Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 395

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 395
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estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that these matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.

| ● | Fair              
 Value Measurement |

The Company follows the guidance of the ASC Topic
820-10, Fair Value Measurements and Disclosures (“ASC Topic 820-10”), with respect to financial assets and liabilities that
are measured at fair value. ASC Topic 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 the Company’s financial
instruments: cash and cash equivalents, restricted cash, accounts receivable, loans and notes receivable, deposits, prepayments and other
receivables, accounts payable and accrued liabilities, escrow liabilities, borrowings and amounts due to the holding company 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. The Company
accounts for loans receivable at cost