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USD ($)

USD ($) / shares

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   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;Note 6. Shareholders&amp;#8217; Equity&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Cooper Industries plc had common shares, $.01 par value outstanding of 165,020,536 (net of
   6,663,500 treasury shares) and 164,130,802 (net of 6,537,900 treasury shares) at March&amp;#160;31, 2011 and
   December&amp;#160;31, 2010, respectively. During the first quarter of 2011, Cooper issued 1,015,334
   common shares primarily in connection with employee incentive and benefit plans and Cooper&amp;#8217;s
   dividend reinvestment program. During the first quarter of 2011, Cooper Industries plc purchased
   125,600 shares of treasury stock at an average price of $63.06 per share under the Board of
   Directors authorization discussed below.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;On February&amp;#160;9, 2009, Cooper&amp;#8217;s Board of Directors authorized the purchase of ten million shares
   of common stock. Cooper&amp;#8217;s Board has also authorized the repurchase of shares issued from time to
   time under its equity compensation plans, matched savings plan and dividend reinvestment plan in
   order to offset the dilution that results from issuing shares under these plans. For 2011 Cooper&amp;#8217;s
   current estimate is that 3&amp;#160;million shares would be issued under equity compensation plans. Cooper
   may continue to repurchase shares under these authorizations from time to time during 2011. The
   decision whether to do so will depend on the favorability of market conditions, as well as
   potential cash requirements for acquisitions and debt repayments. As of March&amp;#160;31, 2011, 11,603,135
   shares remain available to be repurchased under the authorizations by the Board of Directors.
   &lt;/div&gt;
   &lt;/div&gt;
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 -Name Statement of Financial Accounting Standard (FAS)
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 -Publisher SEC
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 -Name Accounting Principles Board Opinion (APB)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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