Within the framework of the construction of a fact database, we defined guidelines to extract named entities, using a taxonomy based on an extension of the usual named entities defini- tion. We thus defined new types of entities with broader coverage including substantive- based expressions. These extended named en- tities are hierarchical (with types and compo- nents) and compositional (with recursive type inclusion and metonymy annotation). Human annotators used these guidelines to annotate a 1.3M word broadcast news corpus in French. This article presents the definition and novelty of extended named entity annotation guide- lines, the human annotation of a global corpus and of a mini reference corpus, and the evalu- ation of annotations through the computation of inter-annotator agreement. Finally, we dis- cuss our approach and the computed results, and outline further work.