81 benefit of the Awas Tingni Community, by common agreement with the Community and under the supervision of the Inter-American Commission. 66 * * * 168. Regarding reimbursement for costs and expenses, this Court must prudently assess them, including expenses for actions taken by the Community before the authorities under domestic jurisdiction, as well as those generated in the course of the proceedings before the inter-American system. This assessment can be done on the basis of the principle of equity.67 169. To this end, the Court considers that it is equitable to grant, through the Inter-American Commission, the total sum of US$ 30,000 (thirty thousand United States dollars) for expenses and costs incurred by the members of the Awas Tingni Community and their representatives, both those caused in domestic proceedings and in the international proceedings before the inter-American system of protection. To comply with the above, the State must make the respective payment within the term of 6 months from the time of notification of this Judgment. * * * 170. The State can fulfill its obligations through payment in United States dollars or in an equivalent amount of Nicaraguan currency, using for the respective calculation the exchange rate between both currencies in the New York, United States of America exchange the day before that payment. 171. The payment of immaterial damages as well as of costs and expenses, as set forth in this Judgment, shall not be subject to any current or future tax. Furthermore, if the State were to delay payment, it must pay interest on the amount owed, at the banking rate for delay in Nicaragua. Finally, if for any reason it were not possible for the beneficiaries to receive their respective payments or to receive the respective benefits within the above stated term of twelve months, the State must deposit the respective amounts in their name to an account or certificate of deposit in a solvent financial institution, in United States dollars or their equivalent in Nicaraguan currency, under the most favorable conditions allowed by banking practices and legislation. If after ten years the payment has not been claimed, the amount will be returned, with interest earned, to the Nicaraguan State. 172. According to its regular practice, the Court reserves the authority to oversee full compliance with this Judgment. The proceeding will be concluded once the State has fully complied with the provisions set forth in this decision. XII OPERATIVE PARAGRAPHS 66 cfr., inter alia, “Street children” case (Villagrán Morales et al. vs. Guatemala). Reparations, supra note 11, para. 103; Benavides Cevallos case. Judgment of June 19, 1998. C Series No. 38, para. 48.5; and Aloeboetoe et al. case. Reparations, supra note 63, paras. 54 to 65, 81 to 84, and 96. 67 cfr. Cesti Hurtado case. Reparations, supra note 13, para.72; “Street children” case (Villagrán Morales et al. vs. Guatemala). Reparations, supra note 11, para.109; and “White van” case (Paniagua Morales et al. vs. Guatemala). Reparations, supra note 13, para. 213.

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