Belgium:
10 provinces (French: provinces, singular - province;
Flemish: provincien, singular - provincie); Antwerpen, Brabant
Wallon, Hainaut, Liege, Limburg, Luxembourg, Namur, Oost-Vlaanderen,
Vlaams Brabant, West-Vlaanderen; note - the Brussels Capitol Region
is not included within the 10 provinces

Belize:
6 districts; Belize, Cayo, Corozal, Orange Walk, Stann
Creek, Toledo

Benin:
6 provinces; Atakora, Atlantique, Borgou, Mono, Oueme, Zou;
note - six additional provinces have been reported but not
confirmed; they are Alibori, Collines, Couffo, Donga, Littoral, and
Plateau; moreover, the term "province" may have been changed to
"department"

Bermuda:
9 parishes and 2 municipalities*; Devonshire, Hamilton,
Hamilton*, Paget, Pembroke, Saint George*, Saint Georges, Sandys,
Smiths, Southampton, Warwick

Bhutan:
18 districts (dzongkhag, singular and plural); Bumthang,
Chhukha, Chirang, Daga, Geylegphug, Ha, Lhuntshi, Mongar, Paro,
Pemagatsel, Punakha, Samchi, Samdrup Jongkhar, Shemgang, Tashigang,
Thimphu, Tongsa, Wangdi Phodrang

note: there may be two new districts named Gasa and Yangtse

Bolivia:
9 departments (departamentos, singular - departamento);
Chuquisaca, Cochabamba, Beni, La Paz, Oruro, Pando, Potosi, Santa
Cruz, Tarija

Bosnia and Herzegovina:
there are two first-order administrative
divisions - the Bosniak/Croat Federation of Bosnia and Herzegovina
(Federacija Bosna i Hercegovina) and the Bosnian Serb-led Republika
Srpska; note - Brcko in northeastern Bosnia is a self-governing
administrative unit under the sovereignty of Bosnia and Herzegovina;
it is not part of either the Federation or Republika Srpska

Botswana:
10 districts and four town councils*; Central, Chobe,
Francistown*, Gaborone*, Ghanzi, Kgalagadi, Kgatleng, Kweneng,
Lobatse*, Ngamiland, North-East, Selebi-Pikwe*, South-East, Southern

Brazil:
26 states (estados, singular - estado) and 1 federal
district* (distrito federal); Acre, Alagoas, Amapa, Amazonas, Bahia,
Ceara, Distrito Federal*, Espirito Santo, Goias, Maranhao, Mato
Grosso, Mato Grosso do Sul, Minas Gerais, Para, Paraiba, Parana,
Pernambuco, Piaui, Rio de Janeiro, Rio Grande do Norte, Rio Grande
do Sul, Rondonia, Roraima, Santa Catarina, Sao Paulo, Sergipe,
Tocantins