79 para. 243) and adopt the measures ordered in paragraphs 234, 235, 236, 237 and 238, within one year of the date when this Judgment is notified. In the case of the other reparations ordered (supra paras. 227 to 233), the State must comply with the measures within a reasonable term. 245. Payment of the compensation ordered in favor of the victims or of their next of kin, as appropriate, must be made directly to them. If any of them are deceased, payment will be made to their heirs. 246. Payments made to cover the costs and expenses incurred in steps taken by the next of kin of the victims and their representatives in the international proceeding before the inter-American system for protection of human rights, will be made to the next of kin (supra para. 243). 247. If for causes attributable to the beneficiaries of the compensations it were not possible for them to receive those compensations within the one-year term that has been set, the State will deposit those amounts on behalf of the beneficiaries in a deposit certificate or account at a solid Peruvian banking institution, in United States dollars or their equivalent in Peruvian currency and under the most favorable financial conditions allowed by banking practices and legislation. If after ten years the compensations have not been claimed, the amounts will be returned, with interest accrued, to the State. 248. In the case of the compensation ordered in favor of the child Nora Emely Gómez Peralta, the State must deposit it in a solid Peruvian institution, in United States dollars. The investment will be made within one year’s time, under the most favorable financial conditions allowed by banking practices and legislation while she is a minor. It can be withdrawn by the beneficiary when she comes of age or when it is so decided for the best interests of the child based on a ruling by a competent judicial authority. If after ten years from the date she came of age said compensation has not been collected, the sum will be returned to the State with interest accrued. 249. The State may fulfill its obligations by payment in United States dollars or an equivalent amount in Peruvian currency, using for the respective calculation the exchange rate between both currencies on the New York, USA exchange, the day before the payment. 250. Payments ordered in the instant Judgment will be exempt from all currently existing taxes or those that may be decreed in the future. 251. If the State were to be in arrears, it will pay interest on the amount owed, in accordance with the banking interest rate for arrearages in Peru. 252. In accordance with its case law, the Court reserves its inherent authority to monitor comprehensive and complete compliance with the instant judgment. The case will be closed once the State has faithfully complied with the provisions of the Judgment. Within a year from the date this Judgment is notified, the State must submit its first report to the Court on the steps taken to comply with this Judgment. XVIII OPERATIVE PARAGRAPHS