68 233. As to the amounts ordered as reparations and compensations in favor of Iris Isabel Castro Cachay de Anzualdo, who died on October 26, 2006, the amounts determined shall be delivered to her heirs; therefore, 50% of the amounts determined shall be delivered to Mr. Felix Vicente Anzualdo Vicuña and the remaining 50% shall be shared, in equal parts, between Mrs. Marly Arleny Anzualdo Castro and Mr. Rommel Darwin Anzualdo Castro. 234. Should the beneficiaries die before the pertinent above compensatory amounts are paid thereto, such amounts shall inure to the benefit of their heirs, pursuant to the provisions of the applicable domestic legislation. 235. The State must discharge its pecuniary obligations by tendering United States dollars or an equivalent amount in the Peruvian legal currency, at the New York, USA exchange rate between both currencies prevailing on the day prior to the day payment is made. 236. If, due to reasons attributable to the beneficiary of the above compensatory amounts or his heirs, respectively, they were not able to collect them within the period set for that purpose, the State shall deposit said amounts in an account held in the beneficiaries’ name or draw a certificate of deposit from a reputable Peruvian financial institution, in US dollars and under the most favorable financial terms allowed by the legislation in force and the customary banking practice in Peru. If after ten years compensation set herein were still unclaimed, said amounts plus accrued interests shall be returned to the State. 237. The amounts allocated in this Judgment as compensation and reimbursement of costs and expenses shall be delivered to the persons mentioned in their entirety in accordance with the provisions hereof, and may not be affected, reduced, or conditioned on account of current or future tax purposes. 238. Should the State fall into arrears with its payments, Peruvian banking default interest rates shall be paid on the amounts due. VIII OPERATIVE PARAGRAPHS 239. Therefore: THE COURT, DECLARES: Unanimously that: 1. The State is responsible for the forced disappearance of Mr. Kenneth Ney