An annotated program is a program written down in a programming language extended by the annotations which are formalized comments in the basic programs and relevant for the semantics of the program can be described. The paper focuses on the completeness property of the directive mechanism for different kinds of basic program manipulations. It is shown that any basic program transformation represented by a normal Markov algorithm may be modelled within annotated program framework so that annotations specify only elementary transformations of annotated programs and for any basic program the transformation process not only has the same result as the normal algorithm modelled, but also performs the similar sequence of processing steps.