Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 204

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 204
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Off-Balance Sheet Arrangements

AGBA is not party to any off-balance sheet transactions.
AGBA has no guarantees or obligations other than those which arise out of normal business operations.

AGBA has not engaged in any off-balance sheet
financial arrangements that have or are reasonably likely to have a material current or future effect on our financial condition, changes
in financial condition, net revenue or expenses, results of operations, liquidity, capital expenditures, or capital resources.

Critical Accounting Policies, Judgements and Estimates

AGBA’s consolidated financial statements
are prepared in accordance with accounting principles generally accepted in the United States of America, which require us to make estimates
and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements, the reported amounts
of revenues and expenses during the reporting periods and the related disclosures in the consolidated financial statements and accompanying
footnotes. certain accounting policies are deemed “critical,” as they require our management’s highest degree of judgment,
estimates and assumptions. While AGBA’s management believes its judgments, estimates and assumptions are reasonable, they are based
on information presently available and actual results may differ significantly from those estimates under different assumptions and conditions.

| ● | Use of Estimates and Assumptions |

The preparation of consolidated financial statements
in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts
of revenues and expenses during the years presented. Significant accounting estimates reflected in the Company’s consolidated financial
statements include the useful lives of property and equipment, impairment of long-lived assets, allowance for expected credit losses,
notes receivable, share-based compensation, warrant liabilities, forward share purchase liability, provision for contingent liabilities,
revenue recognition, leases, income tax provision, deferred taxes and uncertain tax position, and allocation of expenses from the holding
company.

The inputs into the management’s judgments
and estimates consider the economic implications of COVID-19 on the Company’s critical and significant accounting estimates. Actual
results could differ from these estimates.

| ● | Long-Term Investments, net |

AGBA 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.

Equity securities that do not have readily determinable