| Code | Name | Region |
|---|---|---|
| PABNZ | Barnizal | 10 |
| PABUS | Barrios Unidos | 2 |
| PABST | Bastimentos | 1 |
| PABAY | Bayano | 7 |
| PABJO | Bejuco | 9 |
| PABFS | Belisario Frias | 8 |
| PABEL | Bella Vista | |
| PABJG | Bijagual | 4 |
| PABVS | Bisvalles | 10 |
| PABCC | Boca Chica | 4 |
| PAACH | Achiote | 3 |
| PAACU | Achutupo | |
| PAABA | Agua Buena | 7 |
| PAABN | Agua Buena, Tonosi | 7 |
| PAAGF | Agua Fria | 5 |
| PAAGD | Aguadulce | |
| PAAIL | Ailigandi | |
| PAALA | Alanje | 4 |
| PAVQR | Albrook | 8 |
| PAADZ | Alcalde Diaz | 8 |
| PAPAM | Almirante | |
| PAABQ | Alto Boquete | 4 |
| PAADG | Altos De Guera | 7 |
| PAAMD | Amador | 9 |
| PAACO | Ancon | 8 |
| PAANT | Anton | 2 |
| PAARS | Arenas | 9 |
| PAASA | Arenosa | 8 |
| PAAMA | Arosemena | 9 |
| PAARR | Arraijan | 8 |
| PA |