这里的book-building指的并不是簿记建档，而是一种累计投标方式，也称公开定价方式或评估定价方式，是指网上、网下累计投标询价，具体是指在价格区间内网下向战略投资者、证券投资基金累计投标询价和网上向社会公众投资者累计投标询价相结合的发行方式，该方式在保护投资者权益的基本前提下最大限度地发挥市场功能。其英文释义如下：

Book building is the process by which an underwriter attempts to determine the price at which an initial public offering (IPO) will be offered. An underwriter, normally an investment bank, builds a book by inviting institutional investors (such as fund managers and others) to submit bids for the number of shares and the price(s) they would be willing to pay for them. (From Investopedia)

累计投标方式的突出特点是能充分考虑市场对新股票的需求情况，在保护投资者权益的基本前提下发挥市场的价格发现功能；并且，在出现超额认购时，承销商对分配新股享有较大的自主权力。公开发行定价方式的优点在于：一是有助于降低发行人、承销商与投资者之间的信息不对称程度，有助于承销商根据市场投资需求的信息更准确地确定发行价格；二是发行定价具有一定的灵活性，有利于降低承销商包销股票的风险；三是由于承销商拥有较大的新股分配权力，有利于发行人和承销商选择理想的投资者结构，也有利于新股上市后的稳定性和流动性。

以下为相关示例：

Determination of Offer Price: The Company, the Selling Shareholders and the Sole Global Coordinator (for itself and on behalf of the Underwriters) shall meet or otherwise communicate as soon as reasonably practicable, after the book-building process in respect of the International Placing has been completed, with a view to agreeing the price at which the Offer Shares will be offered pursuant to the Global Offering, which price (exclusive of Brokerage, Transaction Levy and Trading Fee) shall not exceed HK$3.5 per Share and is expected to be not less than HK$2.90 per Share, unless otherwise announced by no later than the Acceptance Date. 

确定发行价：本公司、献售股东和独家全球协调人（代表其自身和包销商），应在国际配售股票公开发行定价完成后，尽快召开会议或以其他方式进行沟通，以议定全球发售中发售股份的发行价。除接受日期前另有公告外，发行价（不含经纪佣金、交易征费和交易费）不得超过每股3.5港元，且预计将不低于每股2.90港元。