61 XIX METHOD OF COMPLIANCE Considerations of the Court 185. To comply with this judgment, the State must effect the payment of the compensation, the reimbursement of costs and expenses, and the adoption of the other measures ordered, within one year of notification of the judgment. 186. The payment of the compensations established in favor of the victim and her next of kin, shall be made directly to them, as applicable. If any of them shall have died, the payment shall be made to their heirs. 187. The payments corresponding to the reimbursement of costs and expenses arising from the measures taken by the representatives of the victim during the international proceeding before the inter-American system for the protection of human rights shall be made in favor of those representatives (supra para. 184). 188. If, for any reason, it is not possible for the beneficiaries of the compensation to receive them within the indicated period of one year, the State shall place the amounts in their favor in an account or a deposit certificate in a solvent Guatemalan banking institute, in United States dollars or the equivalent in Guatemalan currency, under the most favorable financial conditions allowed by legislation and banking practice. If, after ten years, the compensation has not been claimed, the amount shall be returned to the State, with the interest earned. 189. In the case of the compensation ordered in favor of the child, Fernando Sebastián Barrientos Urrutia, the State must apply the amount to a banking investment in the name of the child, in a solvent Guatemalan institute, in United States dollars or the equivalent in national currency. The investment shall be made within one year, under the most favorable financial conditions allowed by legislation and banking practice. It may be withdrawn by the beneficiary when he reaches his majority. If, ten years from the date on which he attains his majority, this compensation is not claimed, the amount shall be returned to the State with the interest earned. 190. The State may comply with its obligations by making the payments in United States dollars or the equivalent in Guatemalan currency, using for the respective calculation, the exchange rate of both currencies in force on the New York, United States, market, the day before the payment. 191. The payments ordered in this judgment shall be exempt from any current or future tax. 192. Should the State delay in making the payments, it shall pay interest on the amount owed, corresponding to bank interest on arrears in Guatemala. 193. In accordance with its consistent practice, the Court reserves the authority inherent in its attributes to monitor full compliance with this judgment. The case shall be closed when the State has complied fully with the decisions of the judgment. Within one year from notification of this judgment, the State must provide the Court with a first report on the measures taken to comply with the Judgment.