↑ In free variation with [r] and [ɹ], depending on speaker, usage and intonation; it is used most commonly in loanwords. Also, some English-leaning speakers from Manila and its suburbs tend to pronounce every /r/ phoneme with an [ɹ] in any position. In native words, /ɾ/ and /d/ were once allophones and used the same Baybayin symbol before the transition to the Latin alphabet in the Spanish period.
^ اب[e, o] are allophones of /i, u/ in final syllables, but they are distinct phonemes in some native words and in English and Spanish loanwords.
^ اب[ɪ, ʊ] are allophones of /i, u/ and sometimes /e, o/ (the latter for English and Spanish loanwords) in unstressed initial and medial syllables. See Tagalog phonology#Vowels and semivowels.