The largest number of victims were Serbs , but other victims included Jews , Bosnian Muslims , Gypsies , and Croatian resistance members opposed to the regime ( i.e. Yugoslav Partisans or their sympathizers , categorized by the UstaÅ e as `` communists '' ) . The largest number of victims were Serbs , but other victims included Jews , Romani people , and Croatian resistance members opposed to the regime ( i.e. , Partisans or their sympathizers , categorized by the UstaÅ e as `` communists '' ) .