Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 308

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 308
---
 by Federal Deposit Insurance
Corporation (“FDIC”) insurance. However, management does not believe there is a significant risk of loss.

| ● | Restricted 
 Cash       |

Restricted cash consists of funds held in escrow
accounts reflecting the restricted cash and cash equivalents maintained in certain bank accounts that are held for the exclusive interest
of the Company’s customers. The Company currently acts as a custodian to manage the assets and investment portfolio on behalf of
its customers under the terms of certain contractual agreements, which the Company does not have the right to use for any purposes, other
than managing the portfolio.

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-8

TRILLER GROUP INC.

(Formerly AGBA Group Holding Limited)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”),
except for number of shares)</div>

| ● | Loans           
 Receivable, net |

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