New Pension Numbers for Books, Budgets and Bonds: The new world of understanding public pension data has become more complex, as GASB, the rating agencies, and governments themselves may all be using different sets of pension numbers for different purposes. ICMA and other leading national associations representing state and local governments, agencies and officials, have developed a one-page summary to help understand the differences among these numbers, how each has its own intended purpose and audience, and new resources available to lawmakers to address pension funding