EN C 417/132 Official Journal of the European Union 11 12 2019 3 24 EUROPEAN MEDICINES AGENCY (EMA) INTRODUCTION 3 24 1 The European Medicines Agency (hereinafter Ôthe AgencyŐ, or ÔEMAŐ), which has relocated to Amsterdam, was established by Council Regulation (EEC) No 2309/93, which was replaced by Regulation (EC) No 726/2004 of the European Parliament and of the Council (164) The Agency operates through a pan-EU network and coordinates the scientific resources made available by the national authorities in order to ensure the evaluation and supervision of medicinal products for human or veterinary use 3 24 2 The Table presents key figures for the Agency (165) Table Key figures for the Agency Budget (million euros) (1) Staff as at 31 December (3) (1) Budgetfiguresarebasedonpaymentappropriations (2) Finalbudgetincludingfeesandcharges (3) StaffincludesEUofficials,EUtemporaryagents,EUcontractstaffandsecondednationalexperts,notinterimworkersandconsultants Source: Data provided by the Agency THE COURTŐS STATEMENT OF ASSURANCE PROVIDED TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Ń INDEPENDENT AUDITORŐS REPORT 2017 317 (2) 766 2018 338 781 OPINION 3 24 3 We have audited: (a) the accounts of the Agency which comprise the financial statements (166) and the reports on the implementation of the budget (167) for the financial year ended 31 December 2018; and (b) the legality and regularity of the transactions underlying those accounts as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU) Reliability of the accounts Opinion on the reliability of the accounts 3 24 4 In our opinion, the accounts of the Agency for the year ended 31 December 2018 present fairly, in all material respects, the financial position of the Agency at 31 December 2018, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer These are based on internationally accepted accounting standards for the public sector (164) OJ L 214, 24 8 1993, p 1, and OJ L 136, 30 4 2004, p 1 In accordance with the latter Regulation, the AgencyŐs original name, the European Agency for the Evaluation of Medicinal Products, was changed to the European Medicines Agency (165) More information on the AgencyŐs competences and activities is available on its website: www ema europa eu (166) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes (167) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes 
(2) Konečnýrozpočetvrátanepoplatkovaúhrad. (3) Medzi zamestnancami sú úradníci EÚ, dočasní zamestnanci EÚ, zmluvní zamestnanci EÚ a vyslaní národní experti, nie dočasní agentúrni zamestnanci a konzultanti Zdroj: Údaje poskytnuté agentúrou VYHLÁSENIE DVORA AUDÍTOROV O VIEROHODNOSTI PREDKLADANÉ EURÓPSKEMU PARLAMENTU A RADE – SPRÁVA NEZÁVISLÉHO AUDÍTORA EURÓPSKA AGENTÚRA PRE LIEKY (EMA) Európska agentúra pre lieky (ďalej len „agentúra“ alebo „EMA“), ktorej sídlo bolo presunuté do Amsterdamu, bola 2017 317 (2) 766 STANOVISKO 3.24.3.