70 i) it is necessary to add to the items for damnum emergens and lost earnings the accruing interest to protect the value of said amount up to the time of its payment. Pleadings of the State 204. Regarding to claims made by the Commission regarding reparations, the State expressed, in general terms, that “it accepts the responsibility for the crime committed by [its] police agents, and therefore it will jointly and severally provide reparations for the injuries caused.” Considerations of the Court 205. In this section, the Court will establish the pecuniary damages, based on the loss or reduction of earnings of the victims and, where appropriate, of their next of kin, and on the expenses incurred by the latter as a consequence of the facts in the instant case.148 a) Lost earnings 206. In the instant case, the Court has deemed it proven that Rafael Samuel and Emilio Moisés Gómez Paquiyauri were students at the time of the facts. While it has been argued that both Rafael Samuel and Emilio Moisés Gómez Paquiyauri did some occasional jobs repairing ships, the Court does not have sufficient evidence to estimate exactly how much they earned. However, the Court deems it reasonable to assume that both would have entered the job market actively once they finished studying. In view of the above, the Court sets in fairness the amount of US$ 100,000.00 (one hundred thousand United States dollars) as compensation for the lost earnings of Rafael Samuel Gómez Paquiyauri, and US$ 100,000.00 (one hundred thousand United States dollars) as compensation for the lost earnings of Emilio Moisés Gómez Paquiyauri. These amounts must be distributed pursuant to the provisions of paragraphs 199 and 200 of the instant Judgment. b) Damnum emergens 207. After analyzing the information received, as well as the jurisprudence of the Court and the facts of the case, the Court deems that compensation for pecuniary damages must also include an amount of money for the expenses incurred by the next of kin of Rafael Samuel and Emilio Moisés Gómez Paquiyauri, due to their death, including the funerary expenses of both victims; the medical treatment required by the siblings of the victims, Lucy Rosa and Miguel Ángel Gómez Paquiyauri, as well as their mother, Marcelina Paquiyauri Illanes de Gómez; and any expenses for psychological treatment incurred by or in which the next of kin will incur due to the injury caused by the violations committed by the State. 208. In this regard, the Court deems it appropriate to set, in fairness, US$ 40,500.00 (forty thousand five hundred United States dollars) as compensation for damnum emergens. This amount must be given to Ricardo Samuel Gómez Quispe 148 See Case of Maritza Urrutia, supra note 5, para. 155; Case of Myrna Mack Chang, supra note 5, para. 250; and Case of Juan Humberto Sánchez, supra note 15, para. 162.