The company is expected to file for the IPO before the end of the year, in a move which would place a value of around US$125 on each of its 800 million users.
The $100 billion valuation would be twice as high as it was in January, when the company announced a $1.5 billion investment from Goldman Sachs Group and other backers.
At $10 billion, the offering would raise more money than any other technology IPO – dwarfing the previous record holder, Infineon Technologies AG, which generated $5.23 billion in an IPO in 2000.
Facebook expects to be required by U.S. regulators to disclose financial results by April 30, 2012, if it doesn’t go public by then, the company said in January.
Facebook decided to wait until 2012 for its IPO to give Chief Executive Officer Mark Zuckerberg more time to gain users and boost sales, sources said.
Telegraph