The phoneme /ŋ/ is transcribed ng, as in Cebuano publications: bángun
/báŋun/ ‘get up’. The sequence /ng/ is transcribed n-g: san-glas
/sanglas/ ‘sunglasses’.
/c/ is transcribed ts, as in Cebuano publications: tsinílas /cinílas/
‘slippers’ [10]. The sequence /ty/ is transcribed ty (as in Cebuano
publications): tyanggi /tyánggi/ ‘market’.
The phoneme /j/ is transcribed initially and medially as dy: dyíp
/jíp/ ‘jeep’, dyus /jus/ ‘juice’. (In Cebuano publications /j/
is sometimes written dy, sometimes diy: diyip or dyip—i.e. the
spelling of /j/ is no different from that of /dy/.) In final position
/j/ is transcribed ds, following the usage in Cebuano publications:
dyurds /jurj/ ‘a name—George’. [11] The sequence /dy/ is
transcribed diy: diyus /dyus/ ‘god’. (This sequence is spelled diy
or, alternatively, dy in Cebuano publications.) [12]