87. Payment of compensations decided in favor of the next of kin of the victims shall be made directly to them. If any of them are deceased or die, payment will be made to their heirs. 88. The Court deems it appropriate to add that, if for any reason it is not possible for the beneficiaries of the compensations to appear to receive them, the State must deposit the amounts in their name in an account or certificate of deposit in a Colombian banking institution, in United States dollars or its equivalent in Colombian currency, within six months, and under the most favorable financial conditions allowed by banking practice and legislation. If after ten years the compensation has not been claimed, the amount shall return to the State, with the interest accrued. 89. With respect to compensation decided in favor of beneficiaries who are minors, the State will open an account or certificate of deposit in a Colombian banking institution, in United States dollars or its equivalent in Colombian currency, within six months, and under the most favorable financial conditions allowed by banking practice and legislation. Interest earnings will accrue to the principal, which will be turned over in full to the beneficiaries when they attain majority or when they marry. 90. Likewise, if it were not possible for the next of kin of N.N./Moisés to appear to receive their compensations within twenty-four months of the date he is identified, as set forth previously (supra para. 47), the State must deposit the respective amount in an account or certificate of deposit in a Colombian banking institution, in United States dollars or its equivalent in Colombian currency, within six months, and under the most favorable financial conditions allowed by banking practice and legislation. If after ten years the compensation has not been claimed, the amount shall return to the State, with the interest accrued. 91. Legal costs and expenses incurred for actions taken by the representatives of the next of kin of the victims before the inter-American system for protection of human rights will be paid directly in favor of the Colombian Commission of Jurists and of CEJIL, as set forth above (supra para. 84). 92. The State can fulfill its obligations in United States dollars or an equivalent amount in Colombian currency, using for this calculation the exchange rate between both currencies in the New York, United States of America exchange, the day before the payment. 93. Payments ordered in this Judgment will be exempt from all currently existing taxes and those that may be established in the future. 94. If the State is in arrears, it will pay interest on the amount owed in accordance with the moratory interest rate in Colombia. 95. In accordance with this Court’s usual practice, the Court reserves the authority to monitor comprehensive compliance with the instant Judgment. The case will be closed once the State has faithfully complied with the provisions of this Judgment. Within a year from the date this Judgment is notified, the State must report to the Court on the actions taken to comply with this Judgment.