This value applies only to nonfinite verbal forms and denotes participles. We tag only past participles with this tag. For our tagset, past participles are those that are not inflected; they are used within the verbal complex to express different times and not as an adjective. There are two kinds of participles in German, present (l"achelnd) and past participle (gel"achelt). As there are no verbal constructions where the present participle is part of the verbal complex, all present participles (l"achelnd, aufregend) are tagged as adj. On the other hand, past participles can be tagged as verbs and as adjectives because they can be used as part of the verbal complex as well as adjectivally.