Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 408

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 408
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-term, strategic
investments in companies that are in various stages of development, and investments in a close-ended partnership funds which concentrated
in the healthcare sector. These investments do not have readily determinable fair values and, therefore, are reported at cost, minus impairment,
if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment
of the same issuer.

Management assesses each of these investments
on an individual basis, subject to a periodic impairment review and considers qualitative and quantitative factors including the investee’s
financial condition, the business outlook for its products and technology, its projected results and cash flow, financing transactions
subsequent to the acquisition of the investment, the likelihood of obtaining subsequent rounds of financing and cash usage. The Company
is not required to determine the fair value of these investments unless impairment indicators existed. When an impairment exists, the
investment will be written down to its fair value by recording the corresponding charge as a component of other income (expense), net.
Fair value is estimated using the best information available, which may include cash flow projections or other available market data.

Subsequently on February 5, 2024, the Company
entered into a purchase and sale agreement with an independent third party to sell all of its equity interest in Investment F for a purchase
price of $ million and the transaction was completed on February 19, 2024.

<div align='center'>F-72

AGBA GROUP HOLDING LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

|                              |     | As of December 31, |        2023 |   |     |   |       2022 |   |
|:-----------------------------|:----|:-------------------|------------:|:--|:----|:--|-----------:|:--|
| Balance at beginning of year |     | $                  |  34,589,767 |   |     | $ | 25,496,534 |   |
| Additions                    |     |                    |     288,581 |   |     |   | 16,228,690 |   |
| Adjustments:                 |     |                    |             |   |     |   |            |   |
| Upward adjustments           |     |                    |           — |   |     |   |  2,137,021 |   |
| Downward adjustments (note)  |     |                    | (10,092,729