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Abacus announces grant of stock options

Share Capital & Compensation

Abacus announces grant of stock options

Vancouver, BC – December 20, 2017 . Abacus Mining & Exploration Corporation

(“Abacus” or the “Company”) (TSXV:AME) announces that pursuant to an agreement with

an officer, and as provided under the Company's approved stock option plan and subject

to regulatory policies, the Board of Directors has approved the issuance of stock options

allowing for the acquisition of up to, in the aggregate, 150,000 shares in the capital stock

of the Company at a price of $0. 25 per share for a period of five years from the date of

grant. Insiders and directors of the Company had been on a trading blackout until receipt

of notice from the British Columbia Minister of Environment an d Climate Change Strategy

and Minister of Energy, Mines and Petroleum Resources on the i ssuance of an

Environmental Assessment Certificate (“EAC”) for the Ajax project . On December 14,

2017, the governmental agency announced that the EAC had been declined , following

which the Company lifted the trading blackout.

On Behalf of the Board,

ABACUS MINING & EXPLORATION CORPORATION

Michael McInnis

Executive Chairman

About Abacus

Abacus is a mineral exploration and mine development company with a 20% interest in

the Ajax Project located at the historic Ajax -Afton site southwest of Kamloops, B.C ., and

an option to acquire up to a 75% interest in the Willow copper-gold property located in

Nevada. Through KGHM Ajax Mining Inc., a joint venture company between Abacus

(20%) and KGHM Polska Miedz S.A. (KGHM) (80%), the Ajax Mine is being funded in

large part by KGHM and operated by its wholly-owned subsidiary, KGHM International Ltd.

For the latest reports and information on Abacus’ projects, please refer to the Company ’s

website at www.amemining.com.

Forward-Looking Information

This release includes certain statements that are deemed “forward -looking statements”. All statements in this

release, other than statements of histori cal facts, that address events or developments that Abacus expects to

occur, are forward-looking statements. Forward- looking statements are statements that are not historical facts

and are generally, but not always, identified by the words “expects”, “pla ns”, “anticipates”, “believes”, “intends”,

“estimates”, “projects”, “potential” and similar expressions, or that events or conditions “will”, “would”, “may”,

“could” or “should” occur. Although the Company believes the expectations expressed in such forwar d-looking

statements are based on reasonable assumptions, such statements are not guarantees of future performance

and actual results may differ materially from those in the forward -looking statements. Factors that could cause

the actual results to differ materially from those in forward -looking statements include changes to commodity

prices, mine and metallurgical recovery, operating and capital costs, foreign exchange rates, ability to obtain

required permits on a timely basis, exploitation and exploratio n successes, continued availability of capital and

financing, and general economic, market or business conditions. Investors are cautioned that any such

statements are not guarantees of future performance and actual results or developments may differ mater ially

from those projected in the forward -looking statements. Forward- looking statements are based on the beliefs,

estimates and opinions of the Company's management on the date the statements are made. Except as

required by applicable securities laws, th e Company undertakes no obligation to update these forward -looking

statements in the event that management's beliefs, estimates or opinions, or other factors, should change.

Neither TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of

the TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.

Suite 1000 – 1050 West Pender Street

Vancouver, B.C. V6E 3S7 Canada

Tel: 604.682.0301 Fax: 604.682.0307

email: [email protected]

website: www.amemining.com

TSX Venture Exchange Symbol: AME