:root{--ink:#17231e;--green:#134e3a;--mint:#e4f1e9;--cream:#f6f3eb;--gold:#c69a4b;--line:#dfe5df}*{box-sizing:border-box}body{color:var(--ink);background:#fbfcfa;margin:0;font-family:Inter,ui-sans-serif,system-ui,-apple-system,Segoe UI,sans-serif}button,input{font:inherit}header{border-bottom:1px solid var(--line);z-index:10;background:#fffffff0;justify-content:space-between;align-items:center;height:76px;padding:0 max(5vw,24px);display:flex;position:sticky;top:0}.brand{cursor:pointer;align-items:center;gap:12px;display:flex}.brand>span,footer b{background:var(--green);color:#fff;border-radius:12px;place-items:center;width:42px;height:42px;font-family:Georgia,serif;display:grid}.brand div{flex-direction:column;display:flex}.brand b{font-family:Georgia,serif;font-size:18px}.brand small{color:#718078;letter-spacing:.7px;font-size:11px}nav{gap:4px;display:flex}nav button{color:#53635a;cursor:pointer;background:0 0;border:0;border-radius:9px;padding:10px 13px}nav button.active,nav button:hover{background:var(--mint);color:var(--green)}.hero{text-align:center;background:radial-gradient(circle at 88% 20%,#d8eadf 0,#0000 26%),linear-gradient(135deg,#f7f4ec,#eef5f0);min-height:500px;padding:76px max(10vw,24px) 60px}.eyebrow,.page>small,.section-title small{letter-spacing:2px;color:var(--gold);font-size:11px;font-weight:800}.hero h1,.page h1{margin:17px 0;font:600 clamp(40px,6vw,72px)/1.05 Georgia,serif}.hero h1 em{color:var(--green);font-weight:400}.hero>p,.page>p{color:#65736b;max-width:720px;margin:0 auto 28px;font-size:18px;line-height:1.6}.search{background:#fff;border:1px solid #d9e1dc;border-radius:15px;align-items:center;max-width:690px;margin:32px auto 22px;display:flex;box-shadow:0 12px 40px #183c2720}.search span{color:var(--green);padding-left:20px;font-size:27px}.search input{background:0 0;border:0;outline:0;width:100%;padding:18px;font-size:16px}.stats{color:#748178;justify-content:center;align-items:center;gap:9px;font-size:13px;display:flex}.stats b{color:var(--green)}.stats i{background:var(--gold);border-radius:50%;width:4px;height:4px}.section,.page{max-width:1200px;margin:auto;padding:70px 24px}.section-title{justify-content:space-between;align-items:end;margin-bottom:25px;display:flex}.section-title h2{margin:7px 0 0;font:600 38px Georgia,serif}.section-title>span{color:#79867f;font-size:13px}.cards{grid-template-columns:repeat(3,1fr);gap:18px;display:grid}.cards article{border:1px solid var(--line);cursor:pointer;background:#fff;border-radius:17px;flex-direction:column;min-height:260px;padding:24px;transition:all .2s;display:flex}.cards article:hover{border-color:#bad0c2;transform:translateY(-4px);box-shadow:0 16px 35px #153e2920}.card-top{justify-content:space-between;display:flex}.icon{background:var(--mint);border-radius:12px;place-items:center;width:44px;height:44px;font-size:20px;display:grid}.tag{color:#66746c;background:#f1f3f0;border-radius:99px;height:max-content;padding:6px 10px;font-size:11px}.cards h3,.journal h3,.petition h3{margin:19px 0 8px;font:600 22px Georgia,serif}.cards p{color:#68756e;flex:1;font-size:14px;line-height:1.55}.cards button,.journal button,.petition button{text-align:left;color:var(--green);cursor:pointer;background:0 0;border:0;padding:8px 0;font-weight:700}.page{min-height:76vh}.page h1{margin:12px 0;font-size:52px}.page>p{text-align:left;margin:0 0 25px}.search.light{max-width:none;box-shadow:none;margin:22px 0 34px}.account-list{border:1px solid var(--line);background:#fff;border-radius:16px;overflow:hidden}.account-list>div{border-bottom:1px solid #edf0ed;grid-template-columns:70px 270px 1fr;align-items:center;gap:18px;padding:16px 20px;display:grid}.account-list>div:last-child{border:0}.account-list b{background:var(--green);color:#fff;text-align:center;border-radius:7px;padding:7px}.account-list span{color:#68756e}.journal-grid,.petition-grid{grid-template-columns:repeat(2,1fr);gap:20px;display:grid}.journal,.petition{border:1px solid var(--line);background:#fff;border-radius:16px;padding:22px;overflow:hidden}.journal>div small{color:#6f7c74}.journal table{border-collapse:collapse;width:100%;margin:18px 0;font-size:13px}.journal th,.journal td{text-align:right;border-bottom:1px solid #e9ece9;padding:10px}.journal th:first-child,.journal td:first-child{text-align:left}.petition pre{white-space:pre-wrap;background:#f6f7f5;border-radius:10px;max-height:360px;padding:18px;font:13px/1.65 ui-monospace,SFMono-Regular,Consolas;overflow:auto}.journal button,.petition button{background:var(--mint);border-radius:8px;padding:10px 14px}footer{color:#dbe8e0;background:#12281f;justify-content:space-between;align-items:center;gap:30px;padding:30px max(5vw,24px);display:flex}footer div{align-items:center;gap:12px;display:flex}footer b{color:var(--green);background:#e7f0e9}footer p{color:#aebfb5;max-width:580px;font-size:11px;line-height:1.5}.modal-bg{z-index:30;background:#0c1d16b8;place-items:center;padding:20px;display:grid;position:fixed;inset:0}.modal{background:#fff;border-radius:20px;width:100%;max-width:620px;max-height:90vh;padding:34px;position:relative;overflow:auto}.close{cursor:pointer;background:#edf1ee;border:0;border-radius:50%;width:34px;height:34px;font-size:23px;position:absolute;top:15px;right:18px}.modal>small{color:var(--gold);letter-spacing:1.5px;margin-top:20px;font-weight:800;display:block}.modal h2{margin:9px 0;font:600 38px Georgia,serif}.modal p,.modal li{color:#617068;line-height:1.6}.modal li{padding:8px}.notice{border-left:4px solid var(--gold);background:#f7f2e7;margin-top:20px;padding:14px;font-size:12px;line-height:1.5}@media (max-width:800px){header{align-items:flex-start;height:auto;padding:14px 18px}.brand small{display:none}nav{max-width:62vw;overflow:auto}nav button{white-space:nowrap;font-size:12px}.hero{padding-top:55px}.cards,.journal-grid,.petition-grid{grid-template-columns:1fr}.account-list>div{grid-template-columns:58px 1fr}.account-list span{grid-column:1/-1}.page h1{font-size:40px}footer{flex-direction:column;align-items:flex-start}.section-title h2{font-size:31px}}.visual-hero{background:#061827;border-bottom:1px solid #d3b173;padding-bottom:28px;box-shadow:0 18px 45px #071d2c22}.visual-hero-art{aspect-ratio:2.5;width:100%;position:relative;overflow:hidden}.visual-hero-art>img{object-fit:cover;object-position:center;width:100%;height:100%;display:block}.image-hotspot{z-index:2;cursor:pointer;background:0 0;border:0;border-radius:8px;text-decoration:none;display:block;position:absolute}.image-hotspot:hover{background:#e8bc7024;box-shadow:inset 0 0 0 2px #e8bc70}.image-hotspot:focus-visible{outline-offset:2px;background:#e8bc7038;outline:3px solid #fff}.hs-logo{width:19%;height:10.5%;top:0;left:2.2%}.hs-home{width:5.4%;height:7.4%;top:1.7%;left:26.2%}.hs-about{width:5.8%;height:7.4%;top:1.7%;left:32%}.hs-services{width:6.8%;height:7.4%;top:1.7%;left:38.1%}.hs-guides{width:5.3%;height:7.4%;top:1.7%;left:45.3%}.hs-tools{width:10.2%;height:7.4%;top:1.7%;left:51%}.hs-petitions{width:9.5%;height:7.4%;top:1.7%;left:61.7%}.hs-legislation{width:5.2%;height:7.4%;top:1.7%;left:71.6%}.hs-contact{width:4.9%;height:7.4%;top:1.7%;left:77%}.hs-search{width:2.8%;height:7.4%;top:1.7%;left:82%}.hs-login{width:8.2%;height:7.7%;top:1.5%;left:84.7%}.hs-cta-guides{width:15.3%;height:8.6%;top:70%;left:3%}.hs-cta-tools{width:15.4%;height:8.6%;top:70%;left:19%}.hs-cta-petitions{width:15%;height:8.6%;top:70%;left:35.2%}.visual-hero-panel{color:#fff;justify-content:space-between;align-items:center;gap:28px;max-width:1380px;margin:-1px auto 0;padding:22px 28px;display:flex}.visual-hero-panel>div:first-child{gap:5px;display:grid}.visual-hero-panel small{color:#e2b96f;letter-spacing:1.8px;font-weight:800}.visual-hero-panel strong{font:600 25px Georgia,serif}.visual-hero-actions{flex-wrap:wrap;gap:10px;display:flex}.visual-hero-actions button{color:#fff;cursor:pointer;background:0 0;border:1px solid #d8ae68;border-radius:10px;padding:12px 16px;font-weight:750}.visual-hero-actions button:first-child{color:#10202b;background:linear-gradient(135deg,#f0c77e,#c68e43);border:0}:is(.visual-hero-actions button:hover,.visual-hero-actions button:focus-visible){outline-offset:2px;outline:2px solid #f0c77e;transform:translateY(-2px);box-shadow:0 8px 20px #0005}.visual-hero-actions span{margin-left:10px}.hero-search{max-width:920px;margin:0 auto;padding:0 24px}.hero-search .search{margin:5px 0 10px}.hero-search p{text-align:center;color:#c8d5d7;margin:0;font-size:13px}.hero-search b{color:#e9bd70}.calculator-card{border:1px solid var(--line);background:#fff;border-radius:18px;grid-template-columns:repeat(3,1fr);gap:16px;max-width:760px;padding:26px;display:grid;box-shadow:0 14px 34px #153e2912}.calculator-card label{color:#33473d;gap:8px;font-weight:750;display:grid}.calculator-card input,.calculator-card select{background:#fbfcfa;border:1px solid #ccd8d0;border-radius:10px;width:100%;padding:13px}.calculator-card input:focus,.calculator-card select:focus{border-color:#134e3a;outline:3px solid #cfe2d6}.calculator-result{grid-column:1/-1;grid-template-columns:repeat(3,1fr);gap:10px;margin-top:6px;display:grid}.calculator-result span{color:#587066;background:#eaf3ed;border-radius:11px;gap:5px;padding:16px;display:grid}.calculator-result b{color:#134e3a;font-size:19px}.contact-button{color:#fff;background:#134e3a;border-radius:10px;padding:13px 18px;font-weight:800;text-decoration:none;display:inline-block}:is(.contact-button:hover,.contact-button:focus-visible){outline-offset:2px;background:#0d392a;outline:3px solid #b6d2c1}@media (max-width:900px){.visual-hero-panel{flex-direction:column;align-items:flex-start}.visual-hero-actions{width:100%}.visual-hero-actions button{flex:1;min-width:180px}.calculator-card{grid-template-columns:1fr 1fr}.calculator-card label:last-of-type{grid-column:1/-1}}@media (max-width:560px){.visual-hero{padding-bottom:22px}.visual-hero-art{aspect-ratio:2.5}.visual-hero-panel{padding:18px 16px}.visual-hero-panel strong{font-size:21px}.visual-hero-actions{grid-template-columns:1fr;display:grid}.visual-hero-actions button{width:100%}.hero-search{padding:0 16px}.hero-search .search{border-radius:11px}.hero-search .search input{padding:14px 10px;font-size:14px}.hero-search p{line-height:1.6}.calculator-card,.calculator-result{grid-template-columns:1fr}.calculator-card label:last-of-type{grid-column:auto}.calculator-result{grid-column:1}.image-hotspot{border-radius:3px}}.hs-feature-law{width:7.8%;height:18%;top:49%;left:3.2%}.hs-feature-examples{width:8.6%;height:18%;top:49%;left:11.1%}.hs-feature-solutions{width:8.2%;height:18%;top:49%;left:19.8%}.hs-feature-petitions{width:7.8%;height:18%;top:49%;left:28.1%}.hs-feature-tools{width:7.5%;height:18%;top:49%;left:36%}.hs-feature-company{width:8.1%;height:18%;top:49%;left:43.6%}.hs-book-accounting{width:14.5%;height:5.4%;top:49.2%;left:85.3%}.hs-book-tax{width:14.5%;height:5.4%;top:54.6%;left:85.3%}.hs-book-sgk{width:14.5%;height:5.4%;top:60%;left:85.3%}.hs-book-trade{width:14.5%;height:5.4%;top:65.4%;left:85.3%}.hs-book-chart{width:14.5%;height:5.4%;top:70.8%;left:85.3%}.hs-bottom-share{width:18.8%;height:12.8%;top:85.2%;left:2.2%}.hs-bottom-apply{width:18%;height:12.8%;top:85.2%;left:21.1%}.hs-bottom-solve{width:20%;height:12.8%;top:85.2%;left:39.2%}.hs-bottom-trust{width:19.5%;height:12.8%;top:85.2%;left:59.3%}.video-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;display:grid}.video-card,.video-empty{border:1px solid var(--line);background:#fff;border-radius:16px;padding:18px}.video-frame{aspect-ratio:16/9;background:#102a22;border-radius:10px;overflow:hidden}.video-frame iframe{border:0;width:100%;height:100%}.video-card h2{margin:18px 0 8px;font:600 24px Georgia,serif}.video-card p{color:#617068;line-height:1.6}.video-card a,.video-channel a,.video-empty a{color:var(--green);font-weight:700}.video-empty{padding:30px;line-height:1.7}.video-channel{margin-top:28px!important}@media (max-width:700px){.video-grid{grid-template-columns:1fr}}.branch-videos{margin-top:36px}.branch-videos .section-title h2{font-size:30px}.related-videos{border-top:1px solid var(--line);margin-top:28px;padding-top:20px}.related-videos h3{font:600 24px Georgia,serif}.related-videos .video-grid{grid-template-columns:1fr}.related-videos .video-card{padding:10px}.related-videos .video-card h2{font-size:19px}.related-videos .video-card p{font-size:14px}.portrait-wrap{flex-direction:column;align-items:center;gap:9px;margin-bottom:18px;display:flex}.portrait-wrap img{object-fit:cover;object-position:center 25%;border:5px solid #fff;border-radius:50%;width:108px;height:108px;box-shadow:0 8px 28px #173c2b35}.portrait-wrap span{letter-spacing:2.4px;color:var(--green);font-size:10px;font-weight:800}
