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In French Polynesia, there are two levels of administrative divisions: five administrative subdivisions (French: subdivisions administratives) and 48 communes.[1][2] Many of the communes are further subdivided into communes associées.[2] The breakdown into administrative subdivisions was as a result of the law #71-1028, dated December 24, 1971.[3] The compositions of the administrative subdivisions and the communes were defined in the decrees #72-408 and #72-407 of May 17, 1972, respectively.[4][5] These subdivisions were confirmed in the decree #2005-1611 of December 20, 2005.[6] Below are several lists of the divisions, according to different sorting schemes.