Halliday & Matthiessen (2004: 474, 474n):
In an ‘attributive’ clause, the Attribute ascribed to the fact clause serving as Carrier is realised by a nominal group with an adjective or noun as Head belonging to one of a small number of classes. … Several of the types are similar to classes of interpersonal Adjunct and two of them can also be related to types of sensing in ‘mental’ clauses. …The ‘attributive’ clause may have an agnate ‘mental’ clause of the ‘please’ type: it is surprising that… ~ it surprises me that…; the equivalent of the Senser in the ‘mental’ clause is a circumstance of Angle.