If the Implementing Act of the EU has stated equivalent third countries for investment firms, exchange and credit institution there is no such a list for insurance and re-insurance companies.
Nevertheless, if we understand that CRR contains no list of equivalent countries for insurance and re-insurance companies, or no recommendations on EBA to produce such a list, institutions need clear guidelines if they want to correctly apply article 142 (4) of CRR.
Article 142 (4) defines "large financial sector entities" as, being "subject to prudential regulation in the Union or to the laws of a third country which applies prudential supervisory and regulation requirements at least equivalent to those applied in the union. Insurance and re-insurance companies (including third countries) fall in the perimeter of financial sector entities if they are subject "to prudential regulation in the Union or to the laws of a third country which applies prudential supervisory and regulation requirements at least equivalent to those applied in the union".
The list of third Countries and Territories deemed equivalent for the purpose of art 142(1)(4)(b) CRR is exclusively provided in the Commission Implementing Decision 2014/908, as amended by the Commission Implementing Decision 2016/2358/EU. As far as the implementation of Article 142 is concerned, only large financial sector entities which are institutions (credit institutions or investment firms) and are established in those countries listed in Annex V can be deemed equivalent. Large financial sector entities which are third country insurance or re-insurance undertakings cannot be considered equivalent for the purpose of art 142 until Annex V is amended.
This question goes beyond matters of consistent and effective application of the regulatory framework. A Directorate General of the Commission (Directorate General for Financial Stability, Financial services and Capital Markets Union) has prepared the answer, albeit that only the Court of Justice of the European Union can provide definitive interpretations of EU legislation. This is an unofficial opinion of that Directorate General, which the European Banking Authority publishes on its behalf. The answers are not binding on the European Commission as an institution. You should be aware that the European Commission could adopt a position different from the one expressed in such Q&As, for instance in infringement proceedings or after a detailed examination of a specific case or on the basis of any new legal or factual elements that may have been brought to its attention.
Update 26.03.2021: This Q&A has not yet been reviewed by the European Commission in the light of the changes introduced to Regulation (EU) No 575/2013 (CRR).