to bark to cough 4 realizations
NEW Realization 1
Type Cognates
Language 1 Bikol
Language 2 Klata (Giangan)
Lexeme 1 batók
Lexeme 2 batuk
Meaning 1 to bark
Direction
Meaning 2 cough
Reference ACD
Comment Maranao batok 'cough', Manobo (Ilianen) batuk 'cough', Iban batok 'cough', Jarai pətuk 'cough', Rhade mtuk 'cough', Malay batok 'cough; generic for diseases of which coughing is a distinct feature', Karo Batak batuk 'cough', m-batuk 'to cough', Toba Batak batuk 'cough', batuh-on 'suffer from a cough', Old Javanese watuk 'cough', a-watuk 'to cough', Javanese watuk 'a cough; to cough', watuk-an 'subject to frequent coughs', matuk 'make someone cough', Rembong batok 'cough', Erai hatu 'cough'.
ACCEPTED Realization 2
Type Polysemy
Language English
Lexeme bark
Meaning 1 to bark
Direction
Meaning 2 to cough (colloq.)
Reference
Comment In Lingva and Multitran dictionaries the meaning 'cough' is marked as colloquial. In Shorter OED this meaning is absent.
ACCEPTED Realization 3
Type Polysemy
Language German
Lexeme bellen
Meaning 1 to bark, to yelp (dog)
Direction
Meaning 2 to cough painfully and loudly
Reference
Comment
NEW Realization 4
Type Cognates
Language 1 Ukrainian
Language 2 Serbian
Lexeme 1 brechati
Lexeme 2 бректати (brektati)
Meaning 1 to bark
Direction
Meaning 2 to pant
Reference Vujanitsh et al. 2007: 110
Comment

ЭССЯ 3, 13-14. According to Trubachev, "the Protoslavic serb is of onomatopoetic origin". Therefore, there might not be any immediate relationship between these two meanings.