43 183. The Court considers the victim’s claims to be reasonable, save for those relating to the deadline for payment and the method of payment to the victim’s son. As regards the deadline, the jurisprudence of the Court has consistently been to give States a period of six months in which to comply with the obligations established in reparations judgments. 184. As for the payment owed to Paul Abelardo Zambrano-Loayza, the latter is so close to majority age that the formalities required to set up a trust fund are unwarranted and could even obstruct execution of the Judgment and thus be contrary to the interests of justice. For this reason, the Court is ordering that the amount awarded to Paul Abelardo Zambrano-Loayza be deposited in a solvent banking institution of recognized standing, in an interest-bearing, fixed-term certificate of deposit, at the most favorable terms under banking practice in Peru. That certificate of deposit should mature on the date Mr. Paul Abelardo ZambranoLoayza attains his majority. 185. To comply with this Judgment, the State shall execute the measures of restitution, pay compensatory damages, reimburse fees and costs and take the other measures ordered within the six-month period following the date of notification of this Judgment. 186. In the case of the compensatory damages, they shall be paid directly to the victim and to her adult next of kin; if any has died, payment shall be made to his or her heirs. 187. If within one year following the date of notification of this Judgment or maturity of the certificate of deposit described in paragraph 184, a beneficiary fails to appear to receive the payment he or she is due, the State shall put the amount owed, in United States dollars, in a trust fund in said individual’s name, with a banking institution of recognized solvency in Peru and under the most favorable banking terms. If ten years after the trust fund’s establishment said person or his or her have has not claimed the funds, the sum shall be returned to the State and this Judgment shall be considered honored. 188. The State may fulfill these obligations through payments in United States dollars or in an equivalent cash amount in the local currency of Peru. The rate of exchange used to determine the equivalent value shall be the selling rate for the United States dollar and the Peruvian currency quoted on the New York market on the day prior to the date of the payment. 189. The compensations paid shall be exempt from all taxes currently in existence or that may be enacted in the future. 190. Should the State be delinquent on any payment, it shall pay interest on the amount owed at the interest rate in effect in Peru’s banking system for cases of delinquency. 191. In keeping with its consistent practice and its obligations under the American Convention, the Court will oversee compliance with this judgment. XVII OPERATIVE PARAGRAPHS