--- « ICM broadcast message » means information made simultaneously available to all or a selected group of TARGET2 participants via the ICM , --- « indirect participant » means a credit institution established in the EEA , which has entered into an agreement with a direct participant to submit payment orders and receive payments via such direct participant 's PM account , and which has been recognised by a TARGET2 component system as an indirect participant , ( 1 ) Commission Regulation ( EC ) No 2238/2004 of 29 December 2004 amending Regulation ( EC ) No 1725/2003 adopting certain international accounting standards in accordance with Regulation ( EC ) No 1606/2002 of the European Parliament and of the Council , as regards IASs IFRS 1 , IASs Nos 1 to 10 , 12 to 17 , 19 to 24 , 27 to 38 , 40 and 41 and SIC Nos 1 to 7 , 11 to 14 , 18 to 27 and 30 to 33 ( OJ L 394 , 31.12.2004 , p. 1 ) .
1606/2002 του Ευρωπαϊκού Κοινοßουλίου και του Συμßουλίου , όσον αφορά το ΔΠΧΠ 1 , τα ΔΛΠ 1 έως 10 , 12 έως 17 , 19 έως 24 , 27 έως 38 , 40 και 41 , καθώς και τις διερμηνείες ΜΕΔ 1 έως 7 , 11 έως 14 , 18 έως 27 και 30 έως 33 ( ΕΕ L της 31.12.2004 , σ . 1 ) .