The excise of set-off has the retrospective effect. Whether the legislation adopts the retrospective set-off will influence the interests of parties and the nature of the set-off.

抵销权的行使具有溯及至抵销适状之时的效力，立法采纳溯及既往与否的观点将对当事人的利益以及抵销权的性质产生截然不同的影响。

youdao

The tax ruling has retrospective effect.

该税务裁定具有溯及力。

youdao

Any such amendment shall take effect from the date specified by us but may not be retrospective or affect any rights or obligations that have already arisen.

任何上述修订从我方指定的日期起生效，但可能不得追溯或影响先前已产生的任何权利或义务。

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Several automakers introduced new models. And a pay hike announced by the government for its employees with retrospective effect put money in the hands of many people.

VOA: standard.2009.03.13

Researchers in the Canadian Network for Observational Drug Effect Studies (CNODES) performed a retrospective observational analysis of administrative databases in Canada, the UK and the US containing more than 2 million patients newly treated with statins. 59, 636 of the subjects already had chronic kidney disease.

FORBES: High Potency Statins Linked To Increased Risk For Acute Kidney Injury