REFILE-UPDATE 2-Delphi files for IPO of up to $100 mln

4:14pm BST (Refiling to clarify in 4th paragraph that CEO is not eligible for bonus) * Delphi files to raise up to $100 mln in IPO -filing * Directors can get cash award of $275,000 after IPO * Cash award not granted if Delphi value less...