The Swedish Financial Supervisory Authority mandates that pension commitment calculations must utilize smoothed long-term government bond rates and updated mortality assumptions based on the employee's birth year. These safeguarding bases establish the required methodology for employers to determine the capital value of earned pensions under the Safeguarding of Pension Commitments Act. The regulations, effective January 1, 2008, replace previous 1977 announcements and include subsequent amendments to ensure more accurate survivor's pension calculations.