^In free variation with [r] and the approximant [ɹ] depending on the speaker, usage and intonation, and 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. Outside of loanwords, /ɾ/ and /d/ were once allophones and used the same Baybayin symbol before the transition to the Latin alphabet during the Spanish period.
^ ab[e, o] are allophones of /i, u/ in final syllables, but are distinct phonemes in some situations in native words and in English and Spanish loan words and foreign names.
^ ab[ɪ, ʊ] are allophones of /i, u/ and sometimes /e, o/ (the latter for English and Spanish loanwords and foreign names) in unstressed initial and medial syllables. See Tagalog phonology#Vowels and semivowels.