Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 406

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 406
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589,786 |   |

|                                      |     | As of December 31, |    2023 |     |   |   2022 |
|:-------------------------------------|:----|:-------------------|--------:|:----|:--|-------:|
| Balance at beginning of year         |     | $                  |  42,173 |     | $ | 25,650 |
| Allowance for expected credit losses |     |                    | 774,070 |     |   | 16,509 |
| Foreign translation adjustment       |     |                    |   2,005 |     |   |     14 |
| Balance at end of year               |     | $                  | 818,248 |     | $ | 42,173 |

In accordance with ASC Topic 326, the Company
accounts for its allowance for expected credit losses on deposit and other receivables 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 years ended December
31, 2023 and 2022, the Company has evaluated the probable losses on the deposit and other receivables and made an allowance for expected
credit losses of $ and $.

<div align='center'>F-71

AGBA GROUP HOLDING LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 11 — LONG-TERM INVESTMENTS, NET

| Marketable equity securities:     |     | As of December 31, 
 Ownership          
 interest           |      |    |     | 2023 |            |     | Ownership 
 interest  |      |   |     | 2022 |            |
|:----------------------------------|:----|:-------------------|-----:|:---|:----|:-----|-----------:|:----|:----------|-----:|:--|:----|:-----|-----------:|
| Investment C                      |     |                    | 0.00 | %* |     | $    |        595 |     |           | 0.46 | % |     | $    |  2,443,593 |
| Non-marketable equity securities: |     |                    |      |    |     |      |            |     |           |      |   |     |      |            |
| Investment A                      |     |                    | 8.37 | %  |     |      |