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InterOil Corp's annual common stock declined from Dec. 2011 ($906 Mil) to Dec. 2012 ($0 Mil) but then stayed the same from Dec. 2012 ($0 Mil) to Dec. 2013 ($0 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.
InterOil Corp Annual Data
InterOil Corp Quarterly Data