This is actually from DNKR but SEA will most probably get the changes as well in the future. Credits to chaose5. Original post is located here.
MERCENARY
* Stomp: Damage increase 35%, cooldown reduce from 18s to 16 s (PVE only)
Comparison between old and new skills:
lv2 : 268%+290
lv3: 270%+352
* Demolition Fist: Damage increase 50%, cooldown reduce from from 20 to 18s (PVE only)
Lv3: 400%+656
* Circle Swing: Damage increase 50%, cooldown reduce from 25s to 23s (PVE only)
Lv3: 544%+1022
* Flying Swing: Damage increase 75%, cooldown reduce from 15s to 13s (PVE only)
Lv2: 532%+316
* Punishing Swing: Damage increase 40%, cooldown reduce from 14s to 12s (PVE only)
* Circle Bomber: Damage increase 50%, cooldown reduce from 30s to 27s (PVE only)
Lv3: 504%+1174
* Taunting Howl: Cooldown at all levels is 25s. Duration at lv1 is 8sec, each level increase the duration by 2sec.
Lv1: Cd 25s. Aggro 12000. Phy/Mag attack -10%, Crit -20%. Duration 8s.
Lv2: Cd 25s. Aggro 14160. Phy/Mag attack -11%, Crit -22%. Duration 10s.
* Battle Howl: Cooldown reduce from 60s to 40s. Critical and Faint chance are halved. Each skill level increase the duration by 1s. Phy attack increase is changed from absolute value to % phy attack increase.
Lv5: Duration 32s. Phy attack + 25%, Crit chance and faint chance + 37%.
Lv6: Duration 33s. Phy attack + 30%, Crit chance and faint chance +38%.
* Devastating Howl: Cooldown reduce from 125s to 100s (PVE only)
Lv1: Cooldown 88s (with 12% cd reduction plate).
Comment: this means that single merc without any FU/Acro will be enough to howl rotating dragon breath! (90sec)
* Panic Howl: Magic damage reduction effect added. Cooldown reduce from 90s to 70c (PVE only)
Cooldown 56s (with 20% cooldown reduction plate)
Lv5: Duration 36s, phy/mag dmg received reduce by 37%.
Lv6: Duration 37s, phy/mag dmg received reduce by 40%.
* Iron Skin: Cooldown 38s. Duration 20s at lv1. Additional 5% damage reduction. (PVE only)
Lv4: Duration 22s. Damage reduction 50%.
Lv5: Duration 22s. Damage reduction 52.5%.
* Whirlwind: Damage increase 50%.(PVE only)
Lv7: 1051%+5162
* Rolling Attack :Damage increase 50%(PVE only)
Lv7: 1334%+9020
* Axe Tornado (Tyhpoon): Damage increase 15%(PVE only)
Lv1: 1914%
* Gigantic Bomber: Damage increase 15%(PVE only)
Lv1: 1842%
Elemental Lord
* Glacial Wave maximum hit count does not increase with level (???). Freeze duration reduce by 30% (PVP only)
* Freezing field frostbite effect duration reduce by 40% (PVP only)
Elestra
* Icicle Injection freeze rate is halved, damage increase by 20% (PVP only)
Cleric
* Heal amount in PVP changed to match the amount in PVE. (it is actually reduced)
Bow Master
* Guided Arrow cooldown reduce from 30sec to 22 sec (PVP only)
Guardian
* Guardian Force damage increase 20%. Durability of shield increase 20%.
* Justice Crash damage increase 20%.
Gladiator
* Evasion slash cooldown reduce from 18s to 15s (PVP only)
Smasher
* Arcane cooldown reduce from 90s to 45s (PVP only)
Engineer
* The following skills are changed to passive:
- Alfredo Whirlwind
- Alfredo Beam
- Alfredo Berserker
- Mecha Bomber
- Mecha Siren

MERCENARY
* Stomp: Damage increase 35%, cooldown reduce from 18s to 16 s (PVE only)
Comparison between old and new skills:
lv2 : 268%+290
lv3: 270%+352
* Demolition Fist: Damage increase 50%, cooldown reduce from from 20 to 18s (PVE only)
Lv3: 400%+656
* Circle Swing: Damage increase 50%, cooldown reduce from 25s to 23s (PVE only)
Lv3: 544%+1022
* Flying Swing: Damage increase 75%, cooldown reduce from 15s to 13s (PVE only)
Lv2: 532%+316
* Punishing Swing: Damage increase 40%, cooldown reduce from 14s to 12s (PVE only)
* Circle Bomber: Damage increase 50%, cooldown reduce from 30s to 27s (PVE only)
Lv3: 504%+1174
* Taunting Howl: Cooldown at all levels is 25s. Duration at lv1 is 8sec, each level increase the duration by 2sec.
Lv1: Cd 25s. Aggro 12000. Phy/Mag attack -10%, Crit -20%. Duration 8s.
Lv2: Cd 25s. Aggro 14160. Phy/Mag attack -11%, Crit -22%. Duration 10s.
* Battle Howl: Cooldown reduce from 60s to 40s. Critical and Faint chance are halved. Each skill level increase the duration by 1s. Phy attack increase is changed from absolute value to % phy attack increase.
Lv5: Duration 32s. Phy attack + 25%, Crit chance and faint chance + 37%.
Lv6: Duration 33s. Phy attack + 30%, Crit chance and faint chance +38%.
* Devastating Howl: Cooldown reduce from 125s to 100s (PVE only)
Lv1: Cooldown 88s (with 12% cd reduction plate).
Comment: this means that single merc without any FU/Acro will be enough to howl rotating dragon breath! (90sec)
* Panic Howl: Magic damage reduction effect added. Cooldown reduce from 90s to 70c (PVE only)
Cooldown 56s (with 20% cooldown reduction plate)
Lv5: Duration 36s, phy/mag dmg received reduce by 37%.
Lv6: Duration 37s, phy/mag dmg received reduce by 40%.
* Iron Skin: Cooldown 38s. Duration 20s at lv1. Additional 5% damage reduction. (PVE only)
Lv4: Duration 22s. Damage reduction 50%.
Lv5: Duration 22s. Damage reduction 52.5%.
* Whirlwind: Damage increase 50%.(PVE only)
Lv7: 1051%+5162
* Rolling Attack :Damage increase 50%(PVE only)
Lv7: 1334%+9020
* Axe Tornado (Tyhpoon): Damage increase 15%(PVE only)
Lv1: 1914%
* Gigantic Bomber: Damage increase 15%(PVE only)
Lv1: 1842%
Elemental Lord
* Glacial Wave maximum hit count does not increase with level (???). Freeze duration reduce by 30% (PVP only)
* Freezing field frostbite effect duration reduce by 40% (PVP only)
Elestra
* Icicle Injection freeze rate is halved, damage increase by 20% (PVP only)
Cleric
* Heal amount in PVP changed to match the amount in PVE. (it is actually reduced)
Bow Master
* Guided Arrow cooldown reduce from 30sec to 22 sec (PVP only)
Guardian
* Guardian Force damage increase 20%. Durability of shield increase 20%.
* Justice Crash damage increase 20%.
Gladiator
* Evasion slash cooldown reduce from 18s to 15s (PVP only)
Smasher
* Arcane cooldown reduce from 90s to 45s (PVP only)
Engineer
* The following skills are changed to passive:
- Alfredo Whirlwind
- Alfredo Beam
- Alfredo Berserker
- Mecha Bomber
- Mecha Siren






