Belgium
3 regions (French: regions, singular - region; Dutch:
gewesten, singular - gewest); Brussels-Capital Region, also known as
Brussels Hoofdstedelijk Gewest (Dutch), Region de Bruxelles-Capitale
(French long form), Bruxelles-Capitale (French short form); Flemish
Region (Flanders), also known as Vlaams Gewest (Dutch long form),
Vlaanderen (Dutch short form), Region Flamande (French long form),
Flandre (French short form); Walloon Region (Wallonia), also known
as Region Wallone (French long form), Wallonie (French short form),
Waals Gewest (Dutch long form), Wallonie (Dutch short form)
note: as a result of the 1993 constitutional revision that furthered
devolution into a federal state, there are now three levels of
government (federal, regional, and linguistic community) with a
complex division of responsibilities
Belize
6 districts; Belize, Cayo, Corozal, Orange Walk, Stann Creek,
Toledo
Benin
12 departments; Alibori, Atakora, Atlantique, Borgou,
Collines, Kouffo, Donga, Littoral, Mono, Oueme, Plateau, Zou
Bermuda
9 parishes and 2 municipalities*; Devonshire, Hamilton,
Hamilton*, Paget, Pembroke, Saint George*, Saint George's, Sandys,
Smith's, Southampton, Warwick
Bhutan
20 districts (dzongkhag, singular and plural); Bumthang,
Chhukha, Chirang, Daga, Gasa, Geylegphug, Ha, Lhuntshi, Mongar,
Paro, Pemagatsel, Punakha, Samchi, Samdrup Jongkhar, Shemgang,
Tashigang, Tashi Yangtse, Thimphu, Tongsa, Wangdi Phodrang
Bolivia
9 departments (departamentos, singular - departamento);
Beni, Chuquisaca, Cochabamba, La Paz, Oruro, Pando, Potosi, Santa
Cruz, Tarija
Bosnia and Herzegovina
2 first-order administrative divisions and 1
internationally supervised district* - Brcko district (Brcko
Distrikt)*, the Bosniak/Croat Federation of Bosnia and Herzegovina
(Federacija Bosna i Hercegovina) and the Bosnian Serb-led Republika
Srpska; note - Brcko district is in northeastern Bosnia and is a
self-governing administrative unit under the sovereignty of Bosnia
and Herzegovina and formally held in condominium between the two
entities; the District remains under international supervision
Botswana
9 districts and 5 town councils*; Central, Francistown*,
Gaborone*, Ghanzi, Jwaneng*, Kgalagadi, Kgatleng, Kweneng, Lobatse*,
Northeast, Northwest, Selebi-Pikwe*, Southeast, 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
British Virgin Islands
none (overseas territory of the UK)