Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 383

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 383
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balance sheet based on the expected collection date.

For the years ended December 31, 2023 and 2022,
the Company has evaluated the probable losses on the rental deposits and made an allowance for expected credit losses of $ and nil,
respectively.

| ● | Long-Term        
 Investments, net |

The Company invests in equity securities with
readily determinable fair values and equity securities that do not have readily determinable fair values.

Equity securities with readily determinable fair
values are carried at fair value with any unrealized gains or losses reported in earnings.

<div align='center'>F-56

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

Equity securities that do not have readily determinable
fair values mainly consist of investments in privately-held companies. They are accounted for, at cost, less any impairment, plus or minus
changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer.

At each reporting period, the Company makes a
qualitative assessment considering impairment indicators to evaluate whether the investment is impaired.

| ● | Property           
 and Equipment, net |

Property and equipment, net are stated at cost
less accumulated depreciation and accumulated impairment losses, if any.

|                                   |     | Expected useful life              |
| Land and building                 |     | Shorter of 50 years or lease term |
| Furniture, fixtures and equipment |     | 5 years                           |
| Computer equipment                |     | 3 years                           |
| Motor vehicle                     |     | 3 years                           |

Expenditure for repairs and maintenance is expensed
as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting
gain or loss is recognized in the results of operations.

| ● | Impairment           
 of Long-Lived Assets |

In accordance with the provisions of ASC Topic
360, Impairment or Disposal of Long-Lived Assets, all long-lived assets such as property and equipment owned and held by the Company are
reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of an asset to its estimated future undiscounted
cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured
by the amount by