EFTA.
The European Free Trade Agreement countries.

Risk register.
A risk manual is more likely to explain risk(s), and say what should be done regarding risks.

Offer and acceptance together make up 'agreement'.

Taking up suppliers' time if there is no intention to purchase from them is unethical.
Negotiating with suppliers is to be encouraged; following your line manager's instructions is general-ly regarded as being a good thing, although regarding ethical issues, one is encouraged to query.

The 'contribution' (selling price minus variable cost) for each bottle is 50 cents. Divide the fixed costs by the contribution (100,000 / 0.5) = 200,000 If your textbook or tutor has not covered this type of calculation, don't worry; it is a difficult ques-tion and is unlikely to be a significant issue in the CIPS examination.