OECD Guidelines on pensions funding

The OECD is looking for comments on its draft Guidelines on Funding and Benefit Security. The 11-pages short document presents a very high level summary of best practices in the pensions funding field which is not binding to its member states. Without precise definitions, the provisions appear to retain a laundry-list character to pick & choose from, so it is somewhat difficult to be sure of the document's purpose. The Guidelines claim to be consistent with the Pensions Directive.