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As the ROC does not recognize changes in administrative divisions made by the PRC, official maps sanctioned by the ROC government shows Liaobei Province in its pre-1949 borders.
1 The provinces are merely retained as nominal entities within the constitutional structure, as they have no governing power following the formal dissolution of the provincial administrative organs in 2018. Cities and counties are de facto regarded as the principal constituent divisions of the ROC.
Sarah Shair-Rosenfield (November 2020). "Taiwan Combined"(PDF). The University of North Carolina at Chapel Hill. Retrieved 29 May 2021.
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