We introduce NoReC_fine, a dataset for fine-grained sentiment analysis in Norwegian, annotated with respect to polar expressions, targets and holders of opinion. The underlying texts are taken from a corpus of professionally authored reviews from multiple news-sources and across a wide variety of domains, including literature, games, music, products, movies and more. We here present a detailed description of this annotation effort. We provide an overview of the developed annotation guidelines, illustrated with examples, and present an analysis of inter-annotator agreement. We also report the first experimental results on the dataset, intended as a preliminary benchmark for further experiments.