Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 198

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 19
Chunk 198
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 securities because they are entitled to receive dividends or distributions on
an as converted basis.

Diluted net (loss) earnings per share is calculated
by dividing net (loss) income attributable to ordinary shareholders, as adjusted for the accretion and allocation of net income related
to the preferred shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during
the period. Ordinary share equivalents are excluded from the computation in (loss) income periods should their effects be anti-dilutive.
The Company had convertible redeemable preferred shares, earnout shares and warrants, which could potentially dilute basic earnings per
share. To calculate the number of shares for diluted net (loss) earnings per share, the effect of the convertible redeemable preferred
shares is computed using the two-class method or the as-if converted method, whichever is more dilutive. The effect
of warrants is computed using treasury stock method.

Warrants

The Company accounts for warrants as either equity-classified
or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance
in Financial Accounting Standards Board (“ FASB”) Accounting Standards Codification (“ ASC”) 480, Distinguishing
Liabilities from Equity (“ ASC 480”) and ASC 815, Derivatives and Hedging (“ ASC 815”). The assessment considers
whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480,
and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed
to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use
of professional judgment, is conducted at the time of warrant issuance and as of each subsequent period end date while the warrants are
outstanding.

For issued or modified warrants that meet all
of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the
time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required
to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter with changes in fair value
recognized in the statements of operations in the period of change.

Commitments
and contingencies

In the normal course of business, the Company
is subject to loss contingencies, such as legal proceedings and claims arising out of its business,