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。

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.

youdao

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。

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.

youdao