First Principles Thinking: Specialized Offering Mechanisms
B is correct. An **accelerated book build** (ABB) is a method used when **time is of the essence**, particularly by European issuers, in which the investment bank arranges the offering in **only one or two days**. Due to the speed and abbreviated marketing period, such sales often occur at **discounted prices** .
A is incorrect: The process is accelerated because time is of the essence, which suggests a *less* lengthy due diligence process than a regular public offering, and the sales often occur at *discounted*, not guaranteed highest, prices.
C is incorrect: While it sells the entire issue in a single (very short) transaction, it is a fast process and often conducted as an underwritten (guaranteed) offering, not a 'best effort' over weeks. Selling shares over time is typical of a shelf registration.