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Dutch and occurs only in loanwords like goal ('goal') but is analyzed as a phoneme because minimal pairs exist: goal and kool ('cabbage'). Additionally, in native words, occurs as an allophone of when it undergoes regressive voicing assimilation like in zakdoek .
** /Pj/:
*** In onsets, the sequence is commonly realised as a tenuis alveolo-palatal affricate , or intervocalically as a stop or

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