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Eaton Corp PLC's quarterly common stock increased from Sep. 2013 ($0 Mil) to Dec. 2013 ($5 Mil) but then declined from Dec. 2013 ($5 Mil) to Mar. 2014 ($0 Mil).
Eaton Corp PLC's annual common stock declined from Dec. 2010 ($170 Mil) to Dec. 2011 ($167 Mil) and declined from Dec. 2011 ($167 Mil) to Dec. 2012 ($5 Mil).
Common stock is listed on the Balance Sheet at the par value of the total shares outstanding of a company.
The par value of common stocks is meaningless. It is usually set at an absurdly low number.
Eaton Corp PLC Annual Data
Eaton Corp PLC Quarterly Data