Dans l'entête:

<person age="2" dialect="XLC" id="PS0M6" sex="f" soc="C2">
<name>Pamela</name><age>32</age>
<occupation>sales assistant</occupation>
<dialect>Lancashire</dialect></person>
<!- .... -->
<setting id="KDFSE002" who='PS0M6'>
<name>Lancashire: Morecambe </name> 
<locale>at home</locale> 
<activity spont="H"> watching television </activity></setting> 

Dans un texte...

<u who="PS0M6">
  <s n="311">Show your daddy.</s>
</u>
<u who="PS0M8"><s n="312">Daddy</s></u>