Company: ILLRW
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001213900-25-006210
Chunk: 323

Company: Triller Group Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 323
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-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant    
 inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or       
 liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based 
 observable inputs; and                                                                                                                      |

| ● | Level                                                                                                                                  
 3 : Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would       
 use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing 
 models and discounted cash flow models.                                                                                                |

The carrying value of the Company’s financial
instruments: cash and cash equivalents, restricted cash, accounts receivable, loans receivable, notes receivable, deposits, prepayments
and other receivables, amount due to the holding company, accounts payable, escrow liabilities, borrowings and accrued liabilities approximate
at their fair values because of the short-term nature of these financial instruments.

Management believes, based on the current market
prices or interest rates for similar debt instruments, the fair value of loans receivable approximates the carrying amount. The Company
accounts for loans receivable at cost, subject to expected credit losses assessment.

<div align='center'>F-18

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>

| Description                       
 Assets:                           |     | As of         
 September 30, 
 2024          |           |     | Quoted    
 Prices In 
 Active    
 Markets   
 (Level 1) |       |     | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |   |     | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |           |
|:----------------------------------|:----|:--------------|----------:|:----|:----------|------:|:----|:------------|:--|:----|:-------------|----------:|
| Marketable equity securities      |     | $             |     1,380 |     | $         | 1,380 |     | $           | — |     |