[[LETTERHEAD OF RUSSIN & VECCHI] AU OPTRONICS CORP. May 7, 2013 1 Li-Hsin Road 2 Hsinchu Science Park Hsinchu, Taiwan Republic of China Ladies and Gentlemen: ROC SEC Registration Statement Act Common Shares ADSs We act as your special Republic of China (“ Company Additional ADSs We have examined originals or copies, certified or otherwise identified to our satisfaction, of] [[LETTERHEAD OF RUSSIN & VECCHI] AU OPTRONICS CORP. May 7, 2013 1 Li-Hsin Road 2 Hsinchu Science Park Hsinchu, Taiwan Republic of China Ladies and Gentlemen: ROC SEC Prospectus Supplement ADSs Common Shares Registration Statement We act as your special Republic of China (“ We hereby confirm our opinion as set forth under the caption “Taxation — ROC Tax Considerations”] [[LETTERHEAD OF DAVIS POLK & WARDWELL LLP] May 7, 2013 Re: AU Optronics Corporation American Depositary Shares Offering Representing Common Shares AU Optronics Corporation 1 Li-Hsin Road 2 Hsinchu Science Park Hsinchu, Taiwan Republic of China Dear Ladies and Gentlemen: Very truly yours, EX-8.2 4 d532787dex82.htm EX-8.2] [5.1 Opinion of Russin & Vecchi regarding the validity of common shares. 8.1 Opinion of Russin & Vecchi regarding certain ROC tax matters. 8.2 Opinion of Davis Polk & Wardwell LLP regarding certain U.S. tax matters.]