Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 310

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 310
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 loans receivable, notes receivable, and
other receivables was $ and $, respectively.

| ● | Promissory                        
 Notes Receivable from Triller LLC |

Promissory notes receivable from Triller LLC is
stated at carrying value and receivable in the next twelve months. Interest income is recognized at a fixed interest rate over the prevailing
periods on the unaudited condensed consolidated statements of operations and comprehensive loss (see Note 5).

| ● | Long-Term        
 Investments, net |

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

<div align='center'>F-9

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>

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

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.

Warrant with a purchase option of equity securities
was recorded as an investment in non-marketable equity securities and measured at the fair value.

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.

| ● |