Halliday & Matthiessen (1999: 460):
… although ascriptive relational processes are typically ranged, with the quality ascribed to the Carrier as the Attribute/Range, we find ascriptive non-ranged processes as well. For example … The problem matters … In a sense, the Attribute is incorporated into the Process ‘matter’ in the same way as the Means is incorporated into a verb such as hammer. This class of ascriptive processes includes matter, count … suffice and figure, and also an evaluative set, such as stink, suck, drip, reek. … these processes are clearly not material, as is shown by the unmarked tense selection …