This article contains a list of flags for which the reverse (back ) is different from the obverse (front ). It includes current as well as historic flags of both nations and national subdivisions such as provinces, states, territories, cities and other administrations (including a few that are not recognized by the United Nations or whose sovereignty is in dispute). When the flag is that of a nation, the Subdivision column is blank ( — ). Many of those flag are reconstructions based on various degree of evidence.