71 278. The State must pay the amounts ordered in this Judgment as compensation for pecuniary and non-pecuniary damage and to reimburse costs and expenses, directly to Mr. Muelle Flores, or through a duly accredited representative, if he is unable to receive it owing to his health condition, within six months of notification of this Judgment, in the terms specified in the corresponding paragraph. (Supra para. 232). 279. In the event that the beneficiary has died or dies before the respective compensation has been received, payment shall be made directly to his heirs, in accordance with applicable domestic law. 280. The State must comply with its pecuniary obligations through payment in United States dollars or its equivalent in national currency, based on the relevant rate of exchange indicated by the New York Stock Exchange, United States of America, on the day prior to payment. 281. If, for reasons that can be attributed to the beneficiary of the compensation, or to his heirs, it is not possible to pay the amounts established within the term indicated, the State shall deposit said amount in an account or certificate of deposit in a solvent Peruvian financial institution, in United States dollars, and on the most favorable financial terms permitted by law and banking practice. If, after ten years, the amount assigned has not been claimed, the amounts shall be returned to the State with the accrued interest. 282. The amounts allocated in this Judgment as compensation and as reimbursement of costs and expenses must be delivered in full to the individuals and organizations indicated, as established in this Judgment, without any deductions derived from possible taxes or charges. 283. If the State should fall into arrears, including with the reimbursement of expenses to the Victims’ Legal Assistance Fund, it must pay interest on the amount owed, corresponding to bank interest on arrears in the Republic of Peru. IX OPERATIVE PARAGRAPHS 284. Therefore, THE COURT DECIDES, Unanimously, 1. To reject the preliminary objection filed by the State regarding the alleged failure to exhaust domestic remedies in the terms of paragraphs 25 to 28 of this Judgment. By four votes in favor and two against, 2. To reject the preliminary objection filed by the State regarding the alleged lack of jurisdiction ratione materiae and the direct justiciability of Article 26 of the Convention in the terms of paragraphs 33 to 37 of this Judgment. Judges Eduardo Vio Grossi and Humberto Antonio Sierra Porto dissenting. DECLARES,