Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 307

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 307
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 in the unaudited condensed
consolidated statements of operations and comprehensive loss.

<div align='center'>F-7

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>

The reporting currency of the Company is US$ and
the accompanying unaudited condensed consolidated financial statements have been expressed in US$. In addition, the Company and subsidiaries
are operating in Hong Kong maintain their books and record in their local currency, Hong Kong dollars (“HK$”), which is a
functional currency as being the primary currency of the economic environment in which their operations are conducted. In general, for
consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance
with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the year. The gains and losses resulting from translation of unaudited
financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive loss within the unaudited
condensed consolidated statements of changes in stockholders’ (deficit) equity.

|                                      |     |     | September 30, 
          2024 |     |     | September 30, 
          2023 |
|:-------------------------------------|:----|:----|--------------:|:----|:----|--------------:|
| Period-end HK$:US$ exchange rate     |     |     |       0.12870 |     |     |       0.12771 |
| Period average HK$:US$ exchange rate |     |     |       0.12801 |     |     |       0.12766 |

| ● | Cash                 
 and Cash Equivalents |

Cash and cash equivalents consist primarily of
cash in readily available checking and saving accounts. They consist of highly liquid investments that are readily convertible to cash
and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities
of these instruments. The Company maintains most of its bank accounts in Hong Kong and Hong Kong is not protected