In this issue you will find:
- Two contributions – by Johan Christiaens and Garry Carnegie – discussing the controversial issues of recognizing and measuring special assets, such as defence and heritage assets. Further contributions are expected to continue this discussion forum in the forthcoming newsletters in 2023;
- A summary by Anne Marie Garvey, of a paper with colleagues from Spain, calling attention to the need for EU member states to prepare an actuarial balance sheet to properly report on pension liabilities;
- An update on the 19th CIGAR Biennial Conference to be held in Tokyo in June 2023;
- Several conference announcements and CFP, of which we highlight the fourth CIGAR-PMM Annual Issue.