Balearic Islands in the insular council of Mallorca; the three other insular councils are not subdivided into separate comarques, but are themselves assimilated each one to a comarca covering the same territory as the insular council. These nine comarques are then subdivided into municipalities ("municipis"), with the exception of Formentera, which is at the same time an insular council, a comarca, and a municipality. Note that the maritime and terrestrial natural reserves in the Balearic Islands are not owned by the municipalities, even if they fall within their territory, but are owned and managed by the respective insular councils from which they
Coat of arms of Balearic Islands Coat of arms of Balearic Islands The Coat of arms of Balearic Islands () is described in the Spanish Law 7 of November 21, 1984, the "Law of the coat of arms of the Autonomous Community of Balearic Islands." Previously, by Decree of the Interinsular General Council of August 7 and 16, 1978, adopted the coat of arms as official symbol of the Balearic Islands. The blazon of the arms is: "Or, four pallets of gules differenced by a bendlet azure". The shape of the shield is traditional Iberian or curved and it is embellished with lambrequins "Or". The historians