68 220. In order to comply with this judgment, the State must pay the compensatory damages, reimburse the costs and expenses and adopt the other measures that have been ordered within six months of notification of this judgment. 221. The payment of the compensatory damages established for the adult next of kin of the victims, or for the victims, as is the case, shall be made directly to them. Should any of them have died or die, the payment shall be made to their heirs. 222. The expenses generated by the measures taken by the next of kin of the victims and their representatives and the costs resulting from the internal proceedings and the international proceeding before the inter-American protection system shall be paid to Mark Martel, René Argueta Beltrán and Avilio Carrillo Martínez, as previously determined (supra 217). 223. Regarding the compensation for the under age beneficiaries, the State shall set up an account or a deposit certificate in a solvent Guatemalan banking institution in United States dollars or the equivalent in Guatemalan currency, within six months and in the most favorable conditions that legislation and banking practice allow. The benefits deriving from the interest shall increase the capital owed, which shall be delivered to the minors, María Elisa Meza Paniagua, Julio Salomón Gómez Flores, Manuel Alberto González Chinchilla and the alleged son of William Otilio González Rivera, in its totality, when they reach their majority. In case of death, the right shall be transmitted to the corresponding heirs. With regard to the alleged son of William Otilio González Rivera, the prior procedure to establish his identity set forth in paragraphs 133, 134, 135 and 145 of this judgment must be taken into account. 224. If, for any reason, it should not be possible for the adult beneficiaries of the compensatory payments to receive them within the indicated period of six months, the State must deposit the amounts in their favor in an account or a deposit certificate in a solvent financial institution, in United States dollars or the equivalent in Guatemalan currency, in the most favorable financial conditions. If after ten years, the compensation has not been claimed, the amount will be returned to the State of Guatemala, with the interest earned. 225. The State may comply with its obligations by making the payments in United States dollars or the equivalent in Guatemalan currency, using the exchange rate between these two currencies in force in the New York, United States, market on the day before the payment, to make the calculation. 226. The payments ordered in this judgment shall be exempt of any current or future tax. 227. Should the State fail to pay the amounts on time, it shall pay interest on the amount owed corresponding to the banking interest on overdue payments in Guatemala. 228. In accordance with its consistent practice, this Court reserves the right to monitor full compliance with this judgment. The case shall be closed once the State has fully complied with all its provisions. XIII OPERATIVE PARAGRAPHS