the payment, it should pay interest on the amount owed, corresponding to bank interest on arrears in Bolivia The Commission’s arguments 131. The Commission expressed its agreement with the criteria of the representatives of the victim and his next of kin on the methods of compliance, but indicated that, should the State pay in arrears, it should pay the current bank interest in Bolivia on the capital owed, until it had made the payment. The State’s arguments 132. The State did not refer to the method of compliance during the proceeding before the Court. Considerations of the Court 133. In order to comply with this judgment, the State must pay the compensation and reimburse the costs and expenses, and also adopt the other measures ordered, within six months of notification of this judgment. Definition of the forced disappearance of persons as an offense should be completed within a reasonable period, bearing in mind the characteristics of the corresponding legislative process. 134. The payment of the compensation established in favor of the victim’s next of kin shall be made directly to them. If any of them have died or dies, the payment shall be made to their heirs. 135. The expenses arising from the measures taken by the victim’s mother and CEJIL, and also the costs resulting from the domestic proceedings and the international proceedings before the inter-American system for the protection of human rights, shall be paid to Gladys Oroza de Solón Romero and to CEJIL, as previously determined (supra para. 129). 136. If, for any reason, it is not possible for the beneficiaries of the compensation to receive it within the six-month period indicated, the State shall deposit the amounts in their favor in a deposit account or certificate in a solvent Bolivian banking institution, in United States dollars or the equivalent in Bolivian currency, and with the most favorable financial conditions allowed by bank legislation and practice. If, after ten years, the compensation has not been claimed, the amount and the interest earned shall be returned to the State. 137. The State may comply with its obligations by making the payment in United States dollars or an equivalent amount in Bolivian currency, using the exchange rate between the two currencies in force in the New York, United States of America, market, the day before the payment, to make the respective calculation. 138. The payments ordered in this judgment shall be exempt of any current or future taxes. 139. Should the State pay in arrears, it shall pay the interest corresponding to bank interest on arrears in Bolivia on the amount owed.