4. The assets under the I-REIT portfolios are permitted to take up conventional insurance if there is no takaful operator who is willing to underwrite the risks.

5. The first I-REITs in the world is Al-Aqar REITs with its listed on Bursa Malaysia on August 2006.

6. In a study the Dow Jones Shariah screening method is found to be the strictest in listing Shariah compliant stocks.

7. The Labuan Offshore Financial Centre form part of the Islamic financial system in Malaysia.

8. The participants in the Malaysia Islamic money market are firms and government.

9. In comparison to conventional insurance, the Islamic insurance customers are owner of the firm.