Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 381

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 381
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Restricted cash consist of funds held in escrow
accounts reflecting (i) the restricted cash and cash equivalents maintained in certain bank accounts that are held for the exclusive interest
of the Company’s customers and (ii) the full obligation to an investor in connection with the Meteora Backstop Agreement (see Note
5 for the details of the Meteora Backstop Agreement).

The Company restricts the use of the assets underlying
the funds held in escrow to meet with regulatory or contractual requirements and classifies the assets as current based on their purpose
and availability to fulfill its direct obligation under current liabilities.

| ● | Accounts        
 Receivable, net |

Accounts receivable, net include trade accounts
due from customers in insurance brokerage and asset management businesses, less the allowance for expected credit losses.

Accounts receivable, net are recorded at the invoiced
amount and do not bear interest, which are due within contractual payment terms. The normal settlement terms of accounts receivable from
insurance companies in the provision of brokerage agency services are within 30 days upon the execution of the insurance policies. Credit
terms with the products providers of investment, unit and mutual funds and asset portfolio are mainly 90 days or a credit period mutually
agreed between the contracting parties. The Company seeks to maintain strict control over its outstanding receivables to minimize credit
risk. Overdue balances are reviewed regularly by senior management. Management reviews its receivables on a regular basis to determine
if the allowance for expected credit losses is adequate and provides allowance when necessary.

The Company does not hold any collateral or other
credit enhancements over its accounts receivable balances.

<div align='center'>F-55

AGBA GROUP HOLDING LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| ● | Loans           
 Receivable, net |

Loans receivable, net are related to residential
mortgage loans that are carried at unpaid principal and interest balances, less the allowance for expected credit losses on loans receivable
and charge-offs.

Loans are placed on nonaccrual status when they
are past due 180 days or more as to contractual obligations or when other circumstances indicate that collection is not probable. When
a loan is placed on nonaccrual status, any interest accrued but not received is reversed against interest income. Payments received on
a nonaccrual loan are either applied to protective advances, the outstanding principal balance or recorded as interest income, depending
on an assessment of the ability to collect the