The respective laws are: ■ Canada’s Extractive Sector Transparency Measures Act (ESTMA), which came into force on June ■ EU’s Transparency and Accounting Directives (EU Directives), introduced in 2013 Eldorado’s first report under ESTMA – covering payments made to foreign and domestic governments at all levels during the 2016 fiscal year – will be published by the May 29, 2017 deadline prescribed by the Act .