12.This section requires the (1)Scottish Ministers to report to the Scottish Parliament annually for the first three years from the date on which section 1 comes into force on how they have complied with their duty to take such reasonable steps as they consider appropriate for the purpose of ensuring the development of the value of Scotland’s water resources. Ministers may prepare further reports on their compliance with the duty in section 1, covering subsequent periods of three years or more, as they consider appropriate.