The <rs> (referring string) element is used for any kind of name or reference
<q>My dear <rs type="person" key="BENM1">Mr. Bennet</rs>,</q>
said <rs type="person" key="BENM2"> his lady</rs> to him
one day,<q>have you heard that
<rs type="place" key="NETP1">Netherfield Park</rs>
is let at last?</q>