Company: ABLV
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001213900-25-093928
Chunk: 7

Company: Able View Global Inc.
Filing Date: 2025-09-30
Form: 6-K
Chunk 7
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 recorded as a separate component of accumulated
other comprehensive income within the statement of shareholders’ equity.

Translation of amounts from HKD, SGD and RMB into
US$ has been made at the following exchange rates for the respective periods:

|                                                                       |     |     | June 30, 
     2025 |     |     | December 31, 
         2024 |
|:----------------------------------------------------------------------|:----|:----|---------:|:----|:----|-------------:|
| HKD exchange rate for balance sheet items, except for equity accounts |     |     |   7.8499 |     |     |       7.7677 |
| SGD exchange rate for balance sheet items, except for equity accounts |     |     |   1.2719 |     |     |       1.3662 |
| RMB exchange rate for balance sheet items, except for equity accounts |     |     |   7.1636 |     |     |       7.2993 |

|                                                                                                                           |     | For the Six Months Ended 
                 June 30, |        |     |      |        |
|                                                                                                                           |     |                     2025 |        |     | 2024 |        |
| HKD exchange rate for items in the statements of operations and comprehensive income (loss), and statements of cash flows |     |                          | 7.7917 |     |      | 7.8191 |
| SGD exchange rate for items in the statements of operations and comprehensive income (loss), and statements of cash flows |     |                          | 1.3237 |     |      | 1.3469 |
| RMB exchange rate for items in the statements of operations and comprehensive income (loss), and statements of cash flows |     |                          | 7.2526 |     |      | 7.2150 |

No representation is made that the HKD, SGD and
RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.

7 ABLE VIEW GLOBAL INC.
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.) Accounts receivable Accounts receivables are recorded at the gross amount less an allowance for any expected credit losses and do not bear interest. The management maintains an allowance for credit losses and records the allowance for credit losses as an offset to accounts rece