61 212. Any payment ordered to cover the costs and expenses resulting from the acts performed by the victim’s representatives during domestic proceedings and international proceedings before the Inter-American System of Protection of Human Rights shall be made to the benefit of Mr. Crispín Baldeón-Yllaconza (supra para. 209), who will in turn distribute such funds as appropriate. 213. If the beneficiaries of compensations are not able to receive the payments within the specified term due to causes attributable to them, the State shall deposit said amounts in an account to the beneficiary’s name or draw a certificate of deposit from a reputable Peruvian financial institution, in United States dollars, under the most favorable financial terms the law in force and customary banking practice allow. If after ten years compensations were still unclaimed, these amounts plus accrued interests shall be returned to the State. 214. The State may discharge its pecuniary obligations by tendering United States dollars or an equivalent amount in the currency of Peru, at the New York, USA exchange rate between both currencies, prevailing in New York, United States of America, on the day prior to the day payment is made. 215. Payments ordered as compensation for pecuniary and non pecuniary damage and for costs and expenses shall not be affected, reduced or conditioned by tax reasons, be they present or future. Therefore, beneficiaries shall receive the total amount as per the provisions herein. 216. Should the State fall into arrears with its payments, Peruvian banking default interest rates shall be paid on the amount owed. 217. In accordance with its constant practice, the Court retains the authority emanating from its jurisdiction and the provisions of Article 65 of the American Convention, to monitor full compliance with this judgment. The instant case shall be closed once the State implements in full the provisions herein set forth. Peru shall, within a year, submit to the Court a report on the measures adopted in compliance with this Judgment. XIII OPERATIVE PARAGRAPHS 218. Therefore, THE COURT, DECIDES, unanimously 1. To admit the acknowledgment of its international liability made by the State for the violation of the rights protected in Articles 4 (Right to Life), 5 (Right to Personal Integrity) and 7 (Right to Personal Freedom) of the American Convention, in relation to Article 1(1) (Obligation to Respect Rights) of that treaty, to the detriment of Mr. Bernabé Baldeón-García; and the acknowledgment of its international liability made by the State for the infringement of Article 8(1) (Right to Fair Trial) of the American Convention, relating to Article 1(1) (Obligation to Respect Rights) of that