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3.         The third and final step in the cycle is the establishment of flood risk management plans (FRMPs) for the APSFR by 2015. The FRMPs have to be coordinated at the level of the whole catchment as rivers and floods are not necessarily confined to administrative borders. The member states have to establish appropriate objectives and the FRMPs should include and prioritise measures to reduce the consequences of flooding for human health, the environment, cultural heritage and economic activities by addressing all phases of the flood risk management cycle, particularly focusing on prevention, protection, and preparedness.  FRMP shall take into account relevant aspects such as costs and benefits, flood conveyance routes and areas which have the potential to retain flood water, such as natural floodplains and the environmental objectives of the Water Framework directive. Explicitly mentioned issues to make the link in between the floods directive and the environmental objectives of the water framework directive are soil and water management, spatial planning, land use, nature conservation, navigation and port infrastructure.