33 specific information on the salary restructuring that took place in 1993. 112. With regard to the estoppel principle, the Tribunal indicated previously that it means that once the State has acquiesced to the Commission with regard to certain disputes, contrary positions on the same disputes are not possible before the Court (supra para. 26). This does not necessarily imply, as the representative argues, that the State’s acknowledgment of responsibility must be broadened or has an effect on disputes that were not included in the acquiescence. Therefore, the fact that the State has recognized its responsibility while on the other hand not accepting the amount of the pecuniary damages, does not constitute does not constitute a violation of that principle. 113. Separately, the representative emphasized that the report from the Ministry’s consultant “has not received any comments or challenges from the State” and that it therefore invalidates the State’s expert witness report. However, the Court highlights that although the representative and the State are in dispute over whether the report from that consultant is binding, the truth is that both that report and the State’s expert witness report agree on how the calculation through the present day should be done (supra para. 107). The only difference is that the State’s expert witness report argues that this is the case through the present day thanks to the 1993 salary restructuring. The report from the consultant specifies nothing regarding this restructuring, for which reason it does not constitute evidence that detracts from the State’s expert witness report. 114. The Tribunal concludes that the representative did not submit specific evidence and arguments that invalidate the scope of the 1993 salary restructuring established in the State’s expert witness report. In addition, the Court highlights that the representative does not present evidence on each of the victims’ salaries after the 1993 restructuring entered into force for comparison to what was in place before the retroactive elimination of the scales. Likewise, the representative does not submit specific arguments that would allow for the determination of whether the formula used to calculate the new salaries in 1993 included the salary scales. Neither did the representative indicate which salary was used as a basis for carrying out the restructuring - the salary from before or after the scale system was eliminated. Finally, the argument that a 2010 SEDAPAL open tender discredits the State’s expert witness report cannot be admitted either. It has already been established that that tender was declared void and that it does not affect the admissibility of the State’s expert witness report (supra paras. 48 and 49). The aforementioned tender does not indicate a criteria that would serve as evidence to detract from the scope that the State’s expert witness report establishes for the 1993 restructuring - that is, that it absorbs “all the raises prior to” 1993. 115. Consequently, taking into account that the representative did not present specific evidence and arguments to refute the scope of the 1993 salary restructuration in the expert opinion presented by the State and that the open tender by SEDAPAL does not constitute evidence to refute such scope, this Tribunal rules to set the amount of pecuniary damages in this case at 9,622,607.88 (nine million, six hundred and twentytwo thousand, six hundred and seven nuevo soles and eight-eight cents), which has been determined based on the standards of equity, considering, among other elements, the expert opinion of the State. Said amount should be distributed in detailed form in the attached annex to this Judgment and its equivalent in US$ 3,475,120.22 (three million four hundred and seventy-five thousand, one hundred and twenty and 22/100 dollars of the United States of America), pursuant to the exchange rate at the time of issuance of this Judgment, according to the Central Reserve Bank of Peru, as established in the State’s expert witness report. c.2. Non-pecuniary damages