^ 1.01.11.21.3Many speakers in Croatia and some in Bosnia make no distinction between /tɕ/ and /tʃ/ (⟨ć⟩ and ⟨č⟩) or between /dʑ/ and /dʒ/ (⟨đ⟩ and ⟨dž⟩); among such speakers, these are pronounced [tʃ] and [dʒ] respectively.
^ 2.02.12.22.3/ʃ/, /tʃ/, /ʒ/ and /dʒ/ are sometimes transcribed as [ʂ], [tʂ], [ʐ] and [dʐ], respectively. The fricatives /ʃ/ and /ʒ/ may be realized [ɕ] or [ʑ] before /tɕ/ or /dʑ/.
^/v/ does not behave as a fricative in that it does not devoice to [f] before a voiceless consonant, nor does it cause preceding voiceless consonants to become voiced.
^Some articles may use the stress mark, [ˈe], which could correspond to either of the tonic accents (rising or falling) and so they are not a complete transcription, although many speakers in Croatia have no tone distinctions.
^Many speakers in Croatia and Serbia pronounce most unstressed long vowels as short.
