Complex sentence: In some countries, the civil flag is the same as the war flag or state flag but without the coat of arms, such as in the case of Spain and Serbia, and in others, it is an alteration of the war flag.
Split into simpler sentences: In some countries, the civil flag is the same as the war flag or state flag but without the coat of arms, such as in the case of Spain and Serbia. In others, it is an alteration of the war flag.