140. The State must comply with its pecuniary obligations by payment in United States dollars or the equivalent in Honduran Lempiras, using the exchange rate in force on the New York currency market the day before payment to make the respective calculation. 141. If, for reasons that can be attributed to the beneficiaries of the compensation or to their heirs, it is not possible to pay the amounts established for non-pecuniary damage within the time indicated, the State must deposit the amounts in an account or a deposit certificate in their favor in a solvent Honduran financial institute or the trust fund set up under the agreement, in Honduran Lempiras, and in the most favorable financial conditions permitted by law and banking practice. If, after 10 years, the compensation has not been claimed, the amounts shall revert to the State with the accrued interest. 142. If the State should fall into arrears, it must pay interest on the amount owed, corresponding to the banking interest on arrears in the Republic of Honduras. IX OPERATIVE PARAGRAPHS 143. Therefore, THE COURT DECIDES, unanimously, 1. To endorse the friendly settlement agreement signed by the State of Honduras and the representatives of the victims and presented to the Court at the public hearing held on February 28, 2012, in the terms of paragraphs 14 to 22 of this Judgment. 2. To accept the acknowledgment of international responsibility made by the State, in the terms of paragraphs 18 to 22 of this Judgment. DECLARES, unanimously, that: 1. The State is responsible for the violation of the obligation to guarantee the rights to life and to humane treatment established in Articles 4(1), 5(1), 5(2) and 5(6) of the American Convention, in relation to Article 1(1) thereof, to the detriment of the 107 persons deprived of liberty who lost their lives, identified in Annex A of the Judgment, in the terms of paragraphs 16, 20 and 60 to 69 hereof. 2. The State is responsible for the violation of the rights to humane treatment, personal liberty, and freedom from ex post facto laws established in Articles 5(4), 7 and 9 of the American Convention, in relation to Articles 1(1) and 2 of this instrument, to the detriment of the 22 individualized deceased inmates who were in preventive detention in cell No. 19 together with individuals who had been sentenced and convicted, and who are identified in Annex B of the Judgment, in the terms of paragraphs 16, 20, 61 and 84 of the Judgment. 38