Sentiment analysis has so far focused on the detection of explicit opinions. However, of late implicit opinions have received broader attention, the key idea being that the evaluation of an event type by a speaker depends on how the participants in the event are valued and how the event itself affects the participants. We present an annotation scheme for adding relevant information, couched in terms of so-called effect functors, to German lexical items. Our scheme synthesizes and extends previous proposals. We report on an inter-annotator agreement study. We also present results of a crowdsourcing experiment to test the utility of some known and some new functors for opinion inference where, unlike in previous work, subjects are asked to reason from event evaluation to participant evaluation.