The guideline is based on a clear and plausible distinction between narrative levels and narrative acts. Narrative levels make up the vertical axis of the developed tagset, on which there can be n narrative acts on each of its levels. The narrative acts in turn form the horizontal axes of the tagset. The amount of narrative acts (n) on each level (which can be embedded, framed, juxtaposed) is principally unlimited. This general distinction takes into account the fact that a change of speaker/narrator can take place without the changing of narrative level, i.e., can happen in the same diegesis.