[ɗ] is an allophone of /l/ in word-initial position
[r] is an allophone of /l/ after a coronal consonant (alveolar or palatal)
In addition, while the nasal consonants /m,n/ and contrast with /ɓ/ and /l/ before oral vowels, and are thus separate phonemes, before nasal vowels only the nasal consonants occur. /ɓ/ and /l/ do not occur before nasal vowels, suggesting that historically a phonemic merger between these sounds and the nasals /m,n/ may have occurred in this position.