12.1.1.2.4 With unaccusative verbs

Subjects of unaccusative verbs involve no special annotation, unless they occur in a postverbal position and do not agree with the verb. In that case, the postverbal argument is labeled NP-ACC and an empty expletive subject is added to the annotation:
( (IP-MAT (CONJ e)
          (NP-SBJ *exp*)
          (VB-D-3S nasceu)
          (PP (P @em)
              (NP (D-F @a)
                  (N praia)))
          (NP-ACC (D-F-P essas)
                  (N-P macieirinhas))
          (. .))
  (CORDIAL-SIN; ID FLF53,8))
In all other cases, the internal argument of the unacusative verb is directly labeled NP-SBJ:
( (IP-MAT (PP (P N@)
	      (NP (D-F @a)
		  (N província)
		  (PP (P de)
		      (NP (NPR Trás-os-Montes)))))
	  (VB-D nasceu)
	  (NP-SBJ (D-UM-F uma)                                            ☜ postverbal agreeing subject
		  (N vitela)
		  (PP (P com)
		      (NP (NUM-F duas) (N-P cabeças))))
	  (, ,))
  (TYCHO BRAHE; ID G_001,64.980))

( (IP-MAT (NP-SBJ (NPR (NPR Christo) (NPR Senhor) (PRO$ nosso)))                      ☜ preverbal agreeing subject
	  (VB-D nasceu)
	  (PP (P entre)
	      (NP (NUM dois) (N-P animaes)))
	  (. ;))
  (TYCHO BRAHE; ID V_004,191.1504))