227. The State must comply with its obligations, making payment in United States dollars or their equivalent in national currency, using for the respective calculation the market exchange rate published or calculated by a relevant banking or financial authority, on the date closest to the day of payment. 228. If, for reasons attributable to the beneficiary of the compensation or their heirs, it is not possible to pay the amounts determined within the indicated period, the State shall deposit said amounts to them in an account or certificate of deposit in a financially sound Salvadoran financial institution, in U.S. dollars, and under the most favorable financial conditions permitted by law and banking practice. If the corresponding compensation is not claimed after ten years have elapsed, the amounts will be returned to the State with the accrued interest. 229. The respective amounts set out in this judgment as compensation for pecuniary and non-pecuniary damages, and the reimbursement of costs and expenses, must be paid to said persons in full, in accordance with this judgment, without any reductions arising from possible tax obligations. 230. If the State falls into arrears with its payments, including the reimbursement of expenses to the Victims Legal Assistance Fund, it shall pay interest on the amount owed corresponding to Bolivia bank interest rate on arrears. 231. Therefore, IX OPERATIVE PARAGRAPHS THE COURT DECIDES, unanimously, to: 1. Dismiss the preliminary objections to lack of jurisdiction ratione temporis and ratione materiae, pursuant to paragraphs 19 to 23 of this judgment. 2. Dismiss the preliminary objection of non-exhaustion in relation to the request for reparation, pursuant to paragraphs 29 to 31 of this judgment; DECLARES: unanimously that: 3. The State is responsible for the forced disappearance of Juan Carlos Flores Bedregal in violation of the rights to recognition to the juridical personality, life, humane treatment, and personal liberty enshrined in Articles 3, 4(1), 5(1), 5(2), and 7(1) of the American Convention on Human Rights, in relation to the provisions of Article 1(1) of the same instrument, and Article I.a) of the Inter-American Convention on The Forced Disappearance of Persons to the detriment of Juan Carlos Flores Bedregal, as established in paragraphs 80 to 87 of this judgment. 63