It is reported that Airbnb intends to spin off the stock before IPO. Airbnb told some shareholders that the board had approved a split of one share into two shares, a change that will be reflected in shareholders' accounts on Tuesday, US time, according to internal emails.

The email also said that stock valuations have risen 10.4% compared with the last time the compensation report was submitted to the Internal Revenue Service. People familiar with the matter said Airbnb's rise was compared with the end of the second quarter.

Before the spin-off, Airbnb shares were valued at $69.76 a share as of Sept. 30, up from $63.15 at the end of the previous session. After the spin-off, Airbnb common stock was valued at $34.88 as of Sept. 30.

Airbnb is preparing to IPO this year, raising up to $3 billion. After the split, the stock price fell for IPO investors, and the number of shares held by existing shareholders doubled, but the total value of all shares remained unchanged.