SPO.IDE.H.203 All helicopters on flights over water — ditching
Complex motor-powered helicopters operated on a flight over water in a hostile environment at a distance from land corresponding to more than 10 minutes’ flying time at normal cruising speed and other-than complex motor-powered helicopters flying over water in a hostile environment beyond a distance of 50 NM from land shall be:
(a) designed for landing on water in accordance with the relevant airworthiness code;
(b) certified for ditching in accordance with the relevant airworthiness code; or
(c) fitted with emergency flotation equipment.