International Business Machines Corp plans to reassign up to 30 per cent of the 103,000 staff in its computer service delivery business this year with job cuts through attrition of around 10,000, technology website The Register reported on Thursday, citing unnamed company insiders.

"We do not comment on speculation," an IBM spokesman said, asked about the report.

The Register published a slide it said was from an IBM internal document, which showed 10,100 jobs classified as "attrition w/o backfill". 

According to the report, consultant Bain & Co was hired to help review IBM's Global Technology Services unit.

The "projected headcount impact of 2018 actions" include 10,900 from the U.S. and 20,000 across the globe in IBM's Client Innovation Centres, according to the report.

"Many consultants recommend things to IBM, many of which remain merely recommendations," IBM said.

IBM, one of the world's original PC producers but now a diversified technology company, beat expectations for revenue in its last quarterly results in October after 22 straight quarters of declines.

Shares of IBM were little changed.