In addition, "w" is sometimes listed separately and after "v", although officially it is merely a variant of the latter and can be alphabetized as "v". Similarly, "š" and "ž" are variants of "s" and "z", but they are often overlooked, as they are only used in some relatively new loanwords and foreign names, and may be replaced with "sh" and "zh", respectively, if it is technically impossible to reproduce "š" and "ž". The Finnish keyboard layout does not include "š" or "ž"; thus, in practice, only highly formal sources such as official texts, encyclopedias or Helsingin Sanomat use them.