What should be considered regarding a scheduled flight over water, when land cannot be reached in case of an emergency landing?

Question

Question PPL(A) - Private Pilot License - Operational Procedure

QuizVDS · Accepted Answer

For all passengers there must be life jackets or lifeboats present

QuizVDS · Answer

Transponder code 7600 has to be set during the whole flight

QuizVDS · Answer

Contact to the nearest ATC shall consist during the whole flight

QuizVDS · Answer

The flight plan has to contain the exact waypoints

PPL(A) EN - Id 2 - What should be considered regarding a scheduled flight over water, when land cannot be reached in case of an emergency landing?