Administrative divisions:

none (British Crown dependency); no first-order administrative divisions as defined by the US government, but 10 parishes: Castel, Forest, Saint Andrew, Saint Martin, Saint Peter Port, Saint Pierre du Bois, Saint Sampson, Saint Saviour, Torteval, Vale

note: two additional parishes for Guernsey are sometimes listed -- Saint Anne on the island of Alderney and Saint Peter on the island of Sark

Definition:

This entry gives the numbers, designatory terms, and first-order administrative divisions as approved by the US Board on Geographic Names (BGN). Changes that have been reported but not yet acted on by the BGN are noted. Geographic names conform to spellings approved by the BGN with the exception of the omission of diacritical marks and special characters.

Source: CIA World Factbook