367. The State must comply with its obligations by payment in United States dollars or Argentine currency, using the exchange rate in effect on the Stock Exchange of New York, United States of America, the day before the payment to make the respective calculation. 368. If, for reasons that can be attributed to the beneficiaries of the compensation, they are unable to receive this within the indicated period, the State shall deposit the said amounts in their favor in an account or a deposit certificate in a solvent Argentine financial institution, in United States dollars, and in the most favorable financial conditions permitted by Argentine law and banking practice. If, after 10 years, the compensation has not been claimed, the amounts shall revert to the State with the accrued interest. 369. The amounts allocated in this Judgment as compensation must be delivered to the persons indicated in full, as established in this Judgment, without any deductions arising from eventual taxes or charges. 370. If the State should fall in arrears, it must pay interest on the amount owed, corresponding to banking interest on arrears in Argentina. 371. In accordance with its consistent practice, the Court retains the authority inherent in its attributes and also derived from Article 65 of the American Convention, to monitor full compliance with this Judgment. The case will be closed when the State has complied fully with its provisions. 372. Within one year of notification of this Judgment, the State must provide the Court with a report on the measures adopted to comply with it. XIV OPERATIVE PARAGRAPHS 373. Therefore, THE COURT DECIDES, Unanimously, 1. To determine that the issues raised by the State as preliminary objections concerning the procedural purpose on which the case before the Inter-American Commission on Human Rights was founded are analyzed as part of the merits of the case, in the terms of paragraphs 22 to 25 of this Judgment. 2. To admit partially the preliminary objection of res judicata, in the terms of paragraphs 26 to 40 of this Judgment. 3. To reject the preliminary objection filed by the State alleging that the procedural claims of the representative of the victims with regard to Saúl Roldan Cajal are now moot, in the terms of paragraphs 41 to 45 of this Judgment. 4. To reject the preliminary objection of lack of competence of the Inter-American Court of Human Rights filed by the State, in the terms of paragraphs 46 to 49 of this Judgment. 113