| Attribute | Value | Gr. example | Gr. tag |
| Gender | masculine | ouranos | NoCmMa |
| feminine | karekla | NoCmFe | |
| neuter | vivlio | NoCmNe | |
| l-spec | masc-fem | tamias | NoCmMf |
The value masc-fem is not used in the current coding of the ILSP lexicon. However, it is considered valuable information and is planned to be coded. This value characterises nouns that share the same form both in the masculine and the feminine gender (e.g. nouns denoting professions); note that given that these nouns do not have a neuter gender, the label masc-fem is considered preferable to common (which is a value used for the attribute of gender, but not explained in this section as it is used for adjectives, mainly). The linguistic context can contribute to the resolution of the ambiguity in certain cases (usually on the basis of the modifying article and/or adjective, given that they must agree in gender with the noun); however, for reasons of uniformity, when the value is adopted in the coding system, the value will remain during corpus annotation as well:
``O tamias einai apasholymenos'' (masc.)
``Y tamias einai apasholymeny'' (fem.)
but
``Oi tamies efughan'' (masc. or fem.)