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Abacus Provides Update on $500,000 Financing

Financings

Abacus Provides Update on $500,000 Financing

Vancouver, BC – December 11, 2019. Abacus Mining & Exploration Corporation (“ Abacus” or the

“Company”) (TSXV: AME) announces that the TSX Venture Exchange (“ TSXV”) has granted an

extension until January 12, 2020 for c losing of the Company’s previously announced non -brokered

private placement for aggregate gross proceeds of $500,000 (the “ Offering”); however, the Company

anticipates closing on or before December 20, 2019.

As described in the Company’s news release date d October 29, 2019, the Company will issue up to

10,000,000 units (“ Units”) of the Company at a price of $0.05 per Unit. Each Unit will consist of one

common share of the Company (a “ Share”) and one full non -transferable common share purchase

warrant (a “ Warrant”), with each Warrant exercisable to purchase one Share at a price of $0.08 per

Share for a period of 3 years from the date of closing of the Offering. Proceeds from the Offering will be

applied towards the Company’s exploration commitments and for general working capital and corporate

purposes.

The Offering is being offered to existing shareholders of Abacus who are permitted to subscribe pursuant

to British Columbia Instrument 45-534 – Exemption from Prospectus Requirement for Certain Trades to

Existing Security Holders (the “Existing Shareholder Exemption”), as well as under other available

prospectus exemptions. Any existing shareholders interested in participating in the Offering under the

Existing Shareholder Exemption should contact the Company at the contact information set out below

in order to determine whether they are eligible to participate.

Unless the Company increases the size of the Offering, if subscriptions received for the Offering (based

on all available exemptions) exceed the maxim um Offering amount of $500,000, Units will be allocated

pro rata among all subscribers qualifying under all available exemptions.

The Offering is subject to TSXV approval. In connection with the Offering, certain finders may receive a

cash fee and/or non-transferable finder warrants. It is also anticipated that insiders of the Company will

participate in the Offering. All securities issued in connection with the Offering will be subject to a four

month hold period under Canadian securities law.

In the event the Company’s closing share price on the TSXV exceeds $0.15 per share for 20 consecutive

trading days, the Company shall have the right to provide notice to holders of Warrants accelerating the

expiry date of the Warrants to 30 days from the date of notice.

On Behalf of the Board,

ABACUS MINING & EXPLORATION CORPORATION

Paul G. Anderson

President and COO

About Abacus

Abacus is a mineral exploration and mine development company currently focused on its optioned

Willow copper-gold p roperty located near Yerington, Nevada in which it can acquire up to a 75%

ownership interest, and the contiguous Nev-Lorraine claims subject to a ten-year lease agreement. The

Company also holds a 20% ownership interest, together with KGHM Polska Meidz S .A. (80%), in the

proposed copper-gold Ajax Mine located southwest of Kamloops, B.C., which has recently undergone a

joint provincial and federal environmental assessment process. On December 14, 2017, a decision was

made by the B.C. Minister of Environmen t and Climate Change Strategy and the Minister of Energy,

Mines and Petroleum resources to decline to issue an environmental assessment certificate for the

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

website at www.amemining.com.

Suite 1000 – 1050 West Pender Street

Vancouver, B.C. V6E 3S7 Canada

Tel: 604.682.0301

email: [email protected]

website: www.amemining.com

TSX Venture Exchange Symbol: AME

Forward-Looking Information

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

in this release, other than statements of historical 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”, “plans”,

“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 forward-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 metallu rgical

recovery, operating and capital costs, foreign exchange rates, ability to obtain required permits on a

timely basis, exploitation and exploration 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 materially 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, the Company undertakes no obligation to update these forward -

looking statements in the event that managemen t'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.