EXHIBIT 8.1

List of Subsidiaries

AU Optronics Corp., a corporation organized under the laws of the Republic
of China, has forty-one subsidiaries as of March 31, 2012:



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|1.  |  | AU Optronics (L) Corp., a corporation organized under the laws of Malaysia;                                           
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|2.  |  | AU Optronics Corporation America, a corporation organized under the laws of California, United States of America;     
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|3.  |  | AU Optronics Corporation Japan, a corporation organized under the laws of Japan;                                      
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|4.  |  | AU Optronics Europe B.V., a corporation organized under the laws of the Netherlands;                                  
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|5.  |  | AU Optronics Korea Ltd., a corporation organized under the laws of South Korea;                                       
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|6.  |  | AU Optronics Singapore Pte. Ltd., a corporation organized under the laws of Singapore;                                
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|7.  |  | AU Optronics (Shanghai) Co., Ltd., a corporation organized under the laws of the Peoples Republic of China;          
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|8.  |  | AU Optronics (Xiamen) Corp., a corporation organized under the laws of the Peoples Republic of China;                
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|9.  |  | AU Optronics (Suzhou) Corp., Ltd., a corporation organized under the laws of the Peoples Republic of China;          
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|10. |  | AU Optronics (Czech) s.r.o., a corporation organized under the laws of the Czech Republic;                            
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|11. |  | AU Optronics Manufacturing (Shanghai) Corp., a corporation organized under the laws of the Peoples Republic of China;
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|12. |  | AU Optronics (Slovakia) s.r.o., a corporation organized under the laws of Slovakia;                                   
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|13. |  | AUO Energy (Suzhou) Corp., a corporation organized under the laws of the Peoples Republic of China;                  
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|14. |  | AUO Energy (Tianjin) Corp., a corporation organized under the laws of the Peoples Republic of China;                 
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|15. |  | AUO Green Energy America Corp., a corporation organized under the laws of the Delaware, United States of America;     
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|16. |  | AUO Green Energy Europe B.V., a corporation organized under the laws of the Netherlands;                              
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|17. |  | BriView (Xiamen) Corp., a corporation organized under the laws of the Peoples Republic of China;                     
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|18. |  | Darwin Precisions (L) Corp., a corporation organized under the laws of Malaysia;                                      
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|19. |  | Darwin Precisions (Hong Kong) Limited, a corporation organized under the laws of Hong Kong;                           
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|20. |  | Darwin Precisions (Suzhou) Corp., a corporation organized under the laws of the Peoples Republic of China;           
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|21. |  | Darwin Precisions (Xiamen) Corp., a corporation organized under the laws of the Peoples Republic of China;           
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|22. |  | Darwin Precisions (Chengdu) Corp., a corporation organized under the laws of the Peoples Republic of China;          
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|23. |  | Darwin Precisions (Qingdao) Corp., a corporation organized under the laws the Peoples Republic of China;             
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|24. |  | Darwin Precisions (Dongguan) Corp., a corporation organized under the laws the Peoples Republic of China;            
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|25. |  | BVCH Optronics (Sichuan) Corp., a corporation organized under the laws of the Peoples Republic of China;             
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|26. |  | Huizhou Bri-King Optronics Co., Ltd., a corporation organized under the laws of the Peoples Republic of China;       
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|27. |  | BriView (Kunshan) Co., Ltd., a corporation organized under the laws of the Peoples Republic of China;                
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|28. |  | BriView (Hefei) Co., Ltd., a corporation organized under the laws of the Peoples Republic of China;                  
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|29. |  | Konly Venture Corp., a corporation organized under the laws of the Republic of China;                                 
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|30. |  | Ronly Venture Corp., a corporation organized under the laws of the Republic of China;                                 



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|31. |  | BriView Corp. (formerly Darwin Precisions Corp.), a corporation organized under the laws of the Republic of China;
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|32. |  | Toppan CFI (Taiwan) Co., Ltd., a corporation organized under the laws of the Republic of China;                   
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|33. |  | BriView (L) Corp., a corporation organized under the laws of Malaysia;                                            
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|34. |  | AUO Crystal Corp., a corporation organized under the laws of the Republic of China;                               
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|35. |  | AUO Crystal (Malaysia) Sdn. Bhd., a corporation organized under the laws of Malaysia;                             
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|36. |  | M. Setek Co., Ltd., a corporation organized under the laws of Japan;                                              
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|37. |  | Darshin Microelectronics Inc., a corporation organized under the laws of the Republic of China;                   
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|38. |  | AFPD Pte., Ltd., a corporation organized under the laws of Singapore;                                             
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|39. |  | AU Optronics (Kunshan) Co., Ltd., a corporation organized under the laws of the Peoples Republic of China;       
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|40. |  | AUO Green Energy Germany GmbH, a corporation organized under the laws of Germany; and                             
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|41. |  | Sungen Power Corporation, a corporation organized under the laws of the Republic of China.