Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 405

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 405
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 subscribed $ notes.

As of December 31, 2023, the net carrying amount
of the notes receivable was $, which including an interest receivable of $.

<div align='center'>F-70

AGBA GROUP HOLDING LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

|                                      |     | As of        
 December 31, 
 2023         |        |
|:-------------------------------------|:----|:-------------|-------:|
| Balance at beginning of year         |     | $            |      — |
| Allowance for expected credit losses |     |              | 69,581 |
| Foreign translation adjustment       |     |              |    180 |
| Balance at end of year               |     | $            | 69,761 |

In accordance with ASC Topic 326, the Company
accounts for its allowance for expected credit losses on notes receivable using the CECL model. Periodic changes to the allowance for
expected credit losses are recognized in the consolidated statements of operations and comprehensive loss. For the year ended December
31, 2023, the Company has evaluated the probable losses on the notes receivable and made an allowance for expected credit losses of $.

NOTE 10 — DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES, NET

|                                                |     | As of December 31, |      2023 |   |     |   |    2022 |   |
|:-----------------------------------------------|:----|:-------------------|----------:|:--|:----|:--|--------:|:--|
| Deposits                                       |     | $                  |   710,702 |   |     | $ | 364,490 |   |
| Prepayments                                    |     |                    | 1,026,767 |   |     |   | 104,262 |   |
| Other receivables                              |     |                    |   850,361 |   |     |   | 163,207 |   |
|                                                |     |                    | 2,587,830 |   |     |   | 631,959 |   |
| Less: allowance for expected credit losses     |     |                    |  (818,248 | ) |     |   | (42,173 | ) |
| Deposit, prepayment and other receivables, net |     | $                  | 1,769,582 |   |     | $ |