EASA AIR OPS
Regulation (EU) No 965/2012
CAT.IDE.A.285 Flight over water

(d) Aeroplanes operated over water at a distance away from land suitable for making an emergency landing, greater than that corresponding to:

(1) 120 minutes at cruising speed or 400 NM, whichever is the lesser, in the case of aeroplanes capable of continuing the flight to an aerodrome with the critical engine(s) becoming inoperative at any point along the route or planned diversions; or
(2) for all other aeroplanes, 30 minutes at cruising speed or 100 NM, whichever is the lesser,

shall be equipped with the equipment specified in (e).

(e) Aeroplanes complying with (d) shall carry the following equipment:

(1) life-rafts in sufficient numbers to carry all persons on board, stowed so as to facilitate their ready use in an emergency, and being of sufficient size to accommodate all the survivors in the event of a loss of one raft of the largest rated capacity;
(2) a survivor locator light in each life-raft;
(3) life-saving equipment to provide the means for sustaining life, as appropriate for the flight to be undertaken; and
(4) at least two survival ELTs (ELT(S)).