Final answer:
The statement of risk appetite "<3 per year" is acceptable as it provides a clear, measurable target, whereas "low" is too ambiguous.
Step-by-step explanation:
When assessing the statement of risk appetite related to factory floor accidents, the acceptable phrase would be "<3 per year" because it provides a quantifiable target. The term "low" is too ambiguous and does not offer an objective measure of what is considered an acceptable level of risk. Setting a specific target like "<3 per year" makes it clearer for risk management purposes and aligns better with occupational health and safety strategies that aim for measurable outcomes.