8. Without prejudice to paragraphs 1, 2, 3 and 5 of this Article, a Member State which prov
ides for exemptions under paragraphs 3 and 5 of this Article may also exempt from the obligation to draw up consolidated financial statements and a cons
olidated management report any parent undertaking (the exempted undertaking) governed by its national law which is also a subsidiary undertaking, including a public-interest entity unless that public-interest entity falls under point (1)(a) of Article 2, the parent undertaking of which is not gov
...[+++]erned by the law of a Member State, if all of the following conditions are fulfilled: