LOCATION@1 division consists of NUMBER@1 districts , NUMBER@2 Upazilas -LRB- the next lower administrative tier -RRB- and NUMBER@3 Unions -LRB- the lowest administrative tier -RRB- .

LOCATION@1 division consists of NUMBER@1 districts , NUMBER@2 Upazilas and NUMBER@3 Unions -LRB- the lowest administrative tier -RRB- .
