The Thai insurance regulator, the Office of Insurance Commission, recently released new insured lives mortality tables. It is expected that companies will adopt the new TMO17 tables as the mortality assumption for valuing their post-retirement and other long-term employee benefits under Thai Accounting Standard 19 and other similar international accounting standards. This update provides commentary on the introduction of new mortality tables, compares them to previous ones, and estimates the likely impact on companies’ balance sheet liabilities and profit or loss costs for post-retirement benefits.