work is related to that of Wiebe, Wilson, and Cardie  for establishing the importance of attributing a belief or assertion expressed in text to its agent (equivalent to the notion of [*holder*]{} in our scheme). The annotation scheme is designed to capture the expression of opinions and emotions. In the PDTB, each discourse relation and its two arguments are annotated for attribution. The attribute features are the Source or agent, the Type (assertion propositions, belief propositions, facts and eventualities), scopal polarity, and determinacy. Scopal polarity is annotated on relations and their arguments to identify cases when verbs of attribution are negated on the surface but the negation takes scope over the embedded clause. An example is the sentence “Having the dividend increases is a supportive element in the market outlook [*but I don’t think it’s a main consideration*]{}.” Here, the second argument (the clause following [*but*]{}) is annotated with a “Neg” marker, meaning “I think it’s not a main consideration.”

Wilson, Wiebe, and Hoffman  describe the importance of correctly interpreting polarity in the context of sentiment analysis, which is the task of identifying positive and negative opinions, emotions and evaluations. The authors have established a set of features to distinguish 