EXHIBIT
8.1



List of Subsidiaries



AU Optronics Corp., a corporation organized under the laws of
the Republic of China, has 53 subsidiaries as of December 31, 2015:



|    |                                                                                                                                           
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|1.  | AU Optronics (L) Corp., a corporation organized under the laws of Malaysia;                                                               
|2.  | AU Optronics Corporation America, a corporation organized under the laws of California, United States of America;                         
|3.  | AU Optronics Corporation Japan, a corporation organized under the laws of Japan;                                                          
|4.  | AU Optronics Europe B.V., a corporation organized under the laws of the Netherlands;                                                      
|5.  | AU Optronics Korea Ltd., a corporation organized under the laws of South Korea;                                                           
|6.  | AU Optronics Singapore Pte. Ltd., a corporation organized under the laws of Singapore;                                                    
|7.  | AU Optronics (Shanghai) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;                              
|8.  | AU Optronics (Xiamen) Corp., a corporation organized under the laws of the People’s Republic of China;                                    
|9.  | AU Optronics (Suzhou) Corp., Ltd., a corporation organized under the laws of the People’s Republic of China;                              
|10. | AU Optronics (Czech) s.r.o., a corporation organized under the laws of the Czech Republic;                                                
|11. | AU Optronics Manufacturing (Shanghai) Corp., a corporation organized under the laws of the People’s Republic of China;                    
|12. | AU Optronics (Slovakia) s.r.o., a corporation organized under the laws of Slovakia;                                                       
|13. | AUO Energy (Tianjin) Corp., a corporation organized under the laws of the People’s Republic of China;                                     
|14. | AUO Green Energy America Corp., a corporation organized under the laws of the Delaware, United States of America;                         
|15. | AUO Green Energy Europe B.V., a corporation organized under the laws of the Netherlands;                                                  
|16. | BriView (Xiamen) Corp., a corporation organized under the laws of the People’s Republic of China;                                         
|17. | Darwin Precisions (L) Corp., a corporation organized under the laws of Malaysia;                                                          
|18. | Darwin Precisions (Hong Kong) Limited, a corporation organized under the laws of Hong Kong;                                               
|19. | Darwin Precisions (Suzhou) Corp., a corporation organized under the laws of the People’s Republic of China;                               
|20. | Darwin Precisions (Xiamen) Corp., a corporation organized under the laws of the People’s Republic of China;                               
|21. | Darwin Precisions (Chengdu) Corp., a corporation organized under the laws of the People’s Republic of China;                              
|22. | Huizhou Bri-King Optronics Co., Ltd., a corporation organized under the laws of the People’s Republic of China;                           
|23. | BriView (Hefei) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;                                      
|24. | Konly Venture Corp., a corporation organized under the laws of the Republic of China;                                                     
|25. | Ronly Venture Corp., a corporation organized under the laws of the Republic of China;                                                     
|26. | Darwin Precisions Corporation, a corporation organized under the laws of the Republic of China;                                           
|27. | Taiwan CFI Co., Ltd. (previously named as Toppan CFI (Taiwan) Co., Ltd.), a corporation organized under the laws of the Republic of China;
|28. | BriView (L) Corp., a corporation organized under the laws of Malaysia;                                                                    
|29. | AUO Crystal Corp., a corporation organized under the laws of the Republic of China;                                                       
|30. | AUO Crystal (Malaysia) Sdn. Bhd., a corporation organized under the laws of Malaysia;                                                     
|31. | M.Setek Co., Ltd., a corporation organized under the laws of Japan;                                                                       
|32. | AFPD Pte., Ltd., a corporation organized under the laws of Singapore;                                                                     
|33. | AU Optronics (Kunshan) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;                               
|34. | AUO Green Energy Germany GmbH, a corporation organized under the laws of Germany;                                                         
|35. | Forhouse International Holding Ltd., a corporation organized under the laws of British Virgin Islands;                                    
|36. | Force International Holding Ltd., a corporation organized under the laws of British Virgin Islands;                                       



|37. | Forefront Corporation, a corporation organized under the laws of Mauritius;                                         
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|38. | Fortech International Corp., a corporation organized under the laws of Mauritius;                                   
|39. | Full Luck Precisions Co., Ltd., a corporation organized under the laws of Mauritius;                                
|40. | Forward Optronics International Corp., a corporation organized under the laws of Samoa;                             
|41. | Prime Forward International Ltd., a corporation organized under the laws of Samoa;                                  
|42. | Forhouse Electronics (Suzhou) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;  
|43. | Fortech Electronics (Suzhou) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;   
|44. | Fortech Optronics (Xiamen) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;     
|45. | Suzhou Forplax Optronics Co., Ltd., a corporation organized under the laws of the People’s Republic of China;       
|46. | Fortech Electronics (Kunshan) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;  
|47. | Full Luck (Wujiang) Precisions, Co., Ltd., a corporation organized under the laws of the People’s Republic of China;
|48. | Sanda Materials Corporation, a corporation organized under the laws of the Republic of China;                       
|49. | Fargen Power Corporation, a corporation organized under the laws of the Republic of China;                          
|50. | Evergen Power Corporation, a corporation organized under the laws of the Republic of China;                         
|51. | a.u. Vista Inc., a corporation organized under the laws of California, United States of America;                    
|52. | Space Money Inc., a corporation organized under the laws of the Republic of China; and                              
|53. | LiGen Power Corporation, a corporation organized under the laws of the Republic of China.