56 155. The State must establish the body indicated in paragraph 148 of this judgment as soon as possible, and its final decisions must be adopted within one year of notification of this judgment. 156. The State must pay the compensation for non-pecuniary damage directly to the victims, within one year of notification of this judgment, in the terms of paragraph 151 hereof. In the case of the victims who are deceased or who die before the respective compensation is delivered, this should be delivered to their successors, in accordance with the applicable domestic law. 157. The State must reimburse the costs within one year of notification of this judgment, in the terms of paragraph 154 hereof. 158. The State must comply with its pecuniary obligations by payment in United States dollars or the equivalent amount in Peruvian currency, using the exchange rate between the two currencies in force on the New York, United States of America, market the day prior to payment to make the respective calculation. 159. If, for reasons attributable to the victims or to each group of representatives, it is not possible for them to receive the amounts corresponding to non-pecuniary damage and costs established in the judgment within the indicated period of one year, the State shall deposit the amount in favor of each of them in an account or a deposit certificate in a solvent Peruvian banking institute in United States dollars or the equivalent in Peruvian currency and in the most favorable financial conditions permitted by law and Peruvian banking practice. If, after 10 years, the compensation has not been claimed, it shall revert to the State with the accrued interest. 160. The amounts allocated in this judgment for compensation and for reimbursement of costs may not be affected or conditioned by current or future taxes or charges. Consequently, they must be delivered integrally, as established in this judgment. 161. If the State falls into arrears, it shall pay interest on the amount owed, corresponding to banking interest on arrears in Peru. 162. In accordance with its consistent practice, the Court will exercise the authority inherent in its attributes and derived from Article 65 of the American Convention to monitor compliance with all the terms of this judgment. The case will be closed when the State has fully complied with all its terms. Within one year of notification of the judgment, Peru shall provide the Court with a report on the measures adopted to comply with the judgment. XI OPERATIVE PARAGRAPHS 163. Therefore, THE COURT DECIDES, unanimously: