104 XI MODE OF COMPLIANCE Considerations of the Court 134. To comply with the instant Judgment, the State must execute payment of the compensatory indemnifications, reimbursement of legal costs and expenses, and adoption of other measures ordered within twelve months of the date it receives notice of the instant Judgment, with the exception of the provisions of paragraphs 73 and 106 of this judgment. 135. Payment of compensation ordered in favor of the victims and the next of kin, as the case may be, will be made directly to them. In case any of the victims or any of the next of kin have died or die, payment for non-pecuniary damage will be made to their heirs. 136. The Court deems it appropriate to add that, if for any reason it were not possible for the victims or the beneficiaries of indemnification to appear so as to receive them, the State must deposit the amounts in their favor in an account or certificate of deposit at a solvent Venezuelan banking institution, in United States dollars or their equivalent in Venezuelan currency, within twelve months, and under the most favorable financial conditions allowed by banking practices and legislation. If after five years of the date it was deposited such indemnification has not been claimed, the capital and the interest earned will be returned to the State. 137. As regards compensation in favor of the beneficiaries who are minors, the State will open an account or certificate of deposit at a solvent Venezuelan banking institution, in United States dollars or their equivalent in Venezuelan currency, within twelve months and under the most favorable conditions allowed by banking practices and legislation. The earnings derived from interest will augment the fund, which will be delivered to the beneficiaries, in full, when they attain majority or marry. In case of death, this right will pass on to their heirs. 138. Payments for reimbursement of legal costs and expenses generated by steps taken by the representatives of the victims and of the next of kin in domestic proceedings and in the international proceeding before the inter-American system, will be made to their representatives, as established above (supra paras. 132 and 133). 139. The State may fulfill its obligations by payment in United States dollars or an equivalent amount in Venezuelan currency, using for the respective calculation the exchange rate between both currencies in the New York, United States of America exchange, the day before the payment. 140. Payments ordered in the instant Judgment are exempt from all currently existing taxes or those that may be decreed in the future.