Norway:
19 provinces (fylker, singular - fylke); Akershus,
Aust-Agder, Buskerud, Finnmark, Hedmark, Hordaland, More og Romsdal,
Nordland, Nord-Trondelag, Oppland, Oslo, Ostfold, Rogaland, Sogn og
Fjordane, Sor-Trondelag, Telemark, Troms, Vest-Agder, Vestfold

Oman:
6 regions (mintaqat, singular - mintaqah) and 2 governorates*
(muhafazat, singular - muhafazah) Ad Dakhiliyah, Al Batinah, Al
Wusta, Ash Sharqiyah, Az Zahirah, Masqat, Musandam*, Zufar*; note -
the US Embassy in Oman reports that Masqat is a governorate, but
this has not been confirmed by the US Board of Geographic Names (BGN)

Pakistan:
4 provinces, 1 territory*, and 1 capital territory**;
Balochistan, Federally Administered Tribal Areas*, Islamabad Capital
Territory**, North-West Frontier Province, Punjab, Sindh

note: the Pakistani-administered portion of the disputed Jammu and
Kashmir region includes Azad Kashmir and the Northern Areas

Palau:
18 states; Aimeliik, Airai, Angaur, Hatobohei, Kayangel,
Koror, Melekeok, Ngaraard, Ngarchelong, Ngardmau, Ngatpang,
Ngchesar, Ngeremlengui, Ngiwal, Palau Island, Peleliu, Sonsoral, Tobi

Panama:
9 provinces (provincias, singular - provincia) and one
territory* (comarca); Bocas del Toro, Chiriqui, Cocle, Colon,
Darien, Herrera, Los Santos, Panama, San Blas*, and Veraguas

Papua New Guinea:
20 provinces; Bougainville, Central, Chimbu,
Eastern Highlands, East New Britain, East Sepik, Enga, Gulf, Madang,
Manus, Milne Bay, Morobe, National Capital, New Ireland, Northern,
Sandaun, Southern Highlands, Western, Western Highlands, West New
Britain

Paraguay:
17 departments (departamentos, singular - departamento)
and one capital city; Alto Paraguay, Alto Parana, Amambay, Asuncion
(city), Boqueron, Caaguazu, Caazapa, Canindeyu, Central, Concepcion,
Cordillera, Guaira, Itapua, Misiones, Neembucu, Paraguari,
Presidente Hayes, San Pedro

Peru:
24 departments (departamentos, singular - departamento) and 1
constitutional province* (provincia constitucional); Amazonas,
Ancash, Apurimac, Arequipa, Ayacucho, Cajamarca, Callao*, Cusco,
Huancavelica, Huanuco, Ica, Junin, La Libertad, Lambayeque, Lima,
Loreto, Madre de Dios, Moquegua, Pasco, Piura, Puno, San Martin,
Tacna, Tumbes, Ucayali

note: the 1979 constitution mandated the creation of regions (regiones, singular - region) to function eventually as autonomous economic and administrative entities; so far, 12 regions have been constituted from 23 of the 24 departments - Amazonas (from Loreto), Andres Avelino Caceres (from Huanuco, Pasco, Junin), Arequipa (from Arequipa), Chavin (from Ancash), Grau (from Tumbes, Piura), Inca (from Cusco, Madre de Dios, Apurimac), La Libertad (from La Libertad), Los Libertadores-Huari (from Ica, Ayacucho, Huancavelica), Mariategui (from Moquegua, Tacna, Puno), Nor Oriental del Maranon (from Lambayeque, Cajamarca, Amazonas), San Martin (from San Martin), Ucayali (from Ucayali); formation of another region has been delayed by the reluctance of the constitutional province of Callao to merge with the department of Lima; because of inadequate funding from the central government and organizational and political difficulties, the regions have yet to assume major responsibilities; the 1993 constitution retains the regions but limits their authority; the 1993 constitution also reaffirms the roles of departmental and municipal governments