Determine the spot and 12-month forward exchange rates, and determine any change in the ROS repatriated in 12 months based on exchange rates versus the current forecast. 

To determine the spot rate, you will need to know which currency pair is of interest (e.g. You will need to be familiar with the pair of currencies you’re interested in. USD/EUR and look at their rates in an online currency calculator or forex trading platform. This 12-month forward rate reflects an expected future exchange value for a particular currency in comparison to the spot rate. The current exchange rate can be multiplied by an interest factor, which takes into consideration the difference in interest rates between two countries and expectations of how these rates will change over time.

These two figures would allow you to compare the estimated future amounts against the previously calculated ROS. This will help determine if the ROS has increased or decreased significantly.