14 65. The Government shall pay the compensation for the minor children by creating, within a period of six months, trust funds in a solvent and sound Peruvian banking institution, on the most favorable terms permitted by banking laws and practice, for each of the minor children, who shall receive the interest accrued on a monthly basis. Once the children become of age or marry, they shall receive the total owing to them. In the event of their death, their rights herein shall pass to their heirs. 66. In the event that any of the adult beneficiaries fail to claim the payment of the compensation to which they are entitled, the State shall deposit the sum due in a trust fund, on the terms set forth in the preceding paragraph, and shall make every effort to locate that person. If, after ten years from the establishment of the trust fund the indemnity has not been claimed by the person or his or her heirs, it shall be returned to the State and this judgment shall be deemed to have been fulfilled with regard to that person. The foregoing shall also apply to the trust funds established for the minor children. 67. The compensation payments shall be exempt from any tax currently in force or any that may be decreed in the future. 68. Should the Government be in arrears with its payments, it shall pay interest on the total of the capital owing at the current bank rate in Peru on the date of the payment. 69. As a form of moral reparation, the Government has the obligation to do all in its power to locate and identify the remains of the victims and deliver them to their next of kin. XII 70. With reference to costs, these were determined in the judgment on the merits (Neira Alegría et al. Case, supra 5, para. 87), which is consistent with the Court's previous rulings to the effect that the Commission cannot demand that expenses incurred as a result of its own internal work structure be reimbursed through the assessment of costs (Aloeboetoe et al. Case, Reparations, supra 14, paras. 110-115, and El Amparo Case. Reparations, supra 36, para. 63). XIII NOW, THEREFORE, THE COURT,