WIG-Poland (previously WIG-PL) is the first national index and has been calculated since December 22, 2003. The index comprises exclusively shares in domestic companies listed at WSE Main List that meet base eligibility criteria. The historical values and Index principles are identical with the WIG index. This means that in the period from April 16, 1991 to December 19, 2003 the values and portfolio structure of both indices were the same. At present both values as well as WIG-Poland and WIG index participants are different. Like the WIG index, WIG-Poland is a total return index and thus when it is calculated it accounts for both prices of underlying shares and dividend and subscription rights‟ income.