310. The State must make the payment of the compensation for pecuniary and nonpecuniary damage and the reimbursement of costs and expenses established in this Judgment directly to the persons indicated herein, within one year of notification of this Judgment, in the terms of the following paragraphs. In the event of the death of the victims before the payment of the corresponding amounts, the latter will be delivered to their heirs, in keeping with the applicable domestic laws. 311. The State must comply with its pecuniary obligations by payment in United States dollars. 312. If, for reasons that can be attributed to the beneficiaries of the compensation or their heirs, it is not possible to pay the amounts established within the time frames indicated, the State shall deposit the said amounts in their favor in an account or certificate of deposit in a solvent Colombian financial institution, in United States dollars, and in the most favorable financial conditions allowed by law and banking practice. If, after ten years, the allocated amount has not been claimed, the amounts will be returned to the State with the accrued interest. 313. The amounts allocated in this Judgment for the concepts of rehabilitation, pecuniary and non-pecuniary damages and reimbursement of costs and expenses must be delivered to the victims in their entirety, as established in this Judgment, and may not be affected or conditioned by current or future taxes or charges. 314. If the State should fall into arrears with its payments, it must pay interest on the amount owed corresponding to bank interest on arrears in Colombia. 315. In accordance with its consistent practice, the Court reserves the authority inherent in its powers and also derived from Article 65 of the American Convention, to monitor full compliance with this Judgment. The case will be closed when the State has complied fully with the provisions of this Judgment. 316. Within one year of notification of this Judgment, the State must submit a report to the Court on the measures taken to comply with it. XIII OPERATIVE PARAGRAPHS 317. Therefore, THE COURT DECIDES, unanimously, 1. To reject the preliminary objection filed by the State on the alleged lack of competence of the Court to examine facts or presumptions included in the Merits Report “that do not comply with the requirements of the Convention,” in the terms of paragraphs 30 to 33 of this Judgment. 88