97 York, USA exchange rate between both currencies prevailing on the day prior to the day payment is made. 271. If, due to reasons attributable to the beneficiaries of the above compensatory amounts or their heirs, respectively, they were not able to collect them within the period set for that purpose, the State shall deposit said amounts in an account held in the beneficiaries’ name or draw a certificate of deposit from a reputable Mexican financial institution, in US dollars and under the most favorable financial terms allowed by the legislation in force and the customary banking practice in Mexico. If after ten years compensation set herein were still unclaimed, said amounts plus accrued interests shall be returned to the State. 272. The amounts allocated in this Judgment as compensation shall be delivered to the victims in their entirety in accordance with the provisions herein. The amounts allocated in this Judgment as reimbursement of costs and expenses shall be delivered directly to the legal representatives of CEJIL and Centro Prodh. These amounts may not be affected, reduced, or conditioned on account of current or future tax purposes. 273. Should the State fall into arrears with its payments, the United Mexican States banking default interest rates shall be paid on the amounts due. XI OPERATIVE PARAGRAPHS 274.Therefore: THE COURT, DECIDES, By unanimous vote, 1. To dismiss the preliminary objection of “fourth instance” raised by the State, in accordance with paragraphs 16 to 22 of this Judgment. DECLARES, Unanimously that: 2. The State is responsible for the violation of the right to personal liberty, enshrined in articles 7(3), 7(4) and 7(5) in conjunction with articles 1(1) of the American Convention on Human Rights, to the detriment of Messrs. Teodoro Cabrera Garcia and Rodolfo Montiel Flores, according to the terms of paragraphs 93 to 102, 105 to 106 and 133 to 137 of this Judgment. 3. The State is responsible for the violation of the right to humane treatment [personal integrity], enshrined in articles 5(1) and 5(2) in conjunction with articles