(1) Vowels (Śs 1-4)
(a) simple (Śs 1-2)
(b) complex (Śs 3-4)
(2) Consonants (Śs 5-14)
(a) semivowels (Śs 5-6)
(b) nasals (Śs 7)
(c) stops (Śs 8-12)
(i) voiced aspirates (Śs 8-9)
(ii) voiced non-aspirates (Śs 10)
(iii) voiceless aspirates (Śs 11)
(iv) voiceless non-aspirates (Śs 12)
(d) spirants (Śs 13-14)