:root{
  --navy:#0a1f3a;--navy-2:#14335c;--navy-3:#1d4472;
  --gold:#8a6428;--gold-2:#d8b97e;--gold-soft:#f4ecdd;
  --paper:#faf8f3;--white:#fff;--ink:#111d2c;--muted:#5f6b79;
  --line:#e4ddd0;--soft:#f3eee4;--max:1180px;
  --serif:"Noto Serif TC","Source Han Serif TC","Songti TC",Georgia,"Times New Roman",serif;
  --sans:"Noto Sans TC","PingFang TC","Microsoft JhengHei",ui-sans-serif,system-ui,-apple-system,sans-serif;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:var(--sans);color:var(--ink);background:var(--paper);line-height:1.75;-webkit-font-smoothing:antialiased}
img,svg{max-width:100%}
a{color:var(--navy);text-decoration:none}
a:hover{color:var(--gold)}
.wrap{width:min(var(--max),92vw);margin:0 auto}
.narrow{width:min(800px,92vw);margin:0 auto}
.skip-link{position:absolute;left:-9999px;top:0;background:var(--navy);color:#fff;padding:10px 14px;z-index:100}
.skip-link:focus{left:12px;top:12px}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px}
.icon{width:20px;height:20px;flex:none}
h1,h2,h3{font-family:var(--serif);font-weight:600;letter-spacing:-.01em}
h1{font-size:clamp(36px,5vw,62px);line-height:1.14;margin:0 0 24px}
h1 em{font-style:normal;color:var(--gold)}
h2{font-size:clamp(27px,3.5vw,40px);line-height:1.25;margin:0 0 16px}
h3{font-size:20px;line-height:1.4;margin:0 0 8px}
p{margin:0 0 16px}
.eyebrow{display:flex;align-items:center;gap:12px;font-size:11px;font-weight:700;letter-spacing:.22em;text-transform:uppercase;color:var(--gold);margin-bottom:16px}
.eyebrow::before{content:"";width:26px;height:1px;background:var(--gold)}
.site-header{position:sticky;top:0;z-index:30;background:rgba(250,248,243,.94);backdrop-filter:saturate(160%) blur(10px);border-bottom:1px solid var(--line)}
.header-inner{display:flex;align-items:center;justify-content:space-between;min-height:78px;gap:24px}
.brand{display:flex;align-items:center;gap:11px;color:var(--ink)}
.brand:hover{color:var(--ink)}
.brand-mark{display:inline-grid;place-items:center;width:36px;height:36px;background:var(--navy);color:var(--gold-2);font-family:var(--serif);font-size:20px;line-height:1;border:1px solid var(--navy-3)}
.brand-text{display:flex;flex-direction:column;line-height:1.05}
.brand-name{font-family:var(--serif);font-size:18px;font-weight:600;letter-spacing:.12em}
.brand-name span{color:var(--gold)}
.brand-sub{font-family:var(--sans);font-size:8px;font-weight:700;letter-spacing:.34em;color:var(--muted);margin-top:5px}
.site-nav{display:flex;align-items:center;gap:27px}
.site-nav a{font-size:13.5px;font-weight:500;color:var(--ink);padding:4px 0;border-bottom:1px solid transparent}
.site-nav a:hover{color:var(--gold);border-bottom-color:var(--gold)}
.site-nav a[aria-current="page"]{color:var(--gold);border-bottom-color:var(--gold)}
.site-nav .nav-cta{background:var(--navy);color:#fff;padding:10px 18px;border:1px solid var(--navy);font-weight:600}
.site-nav .nav-cta:hover{background:var(--navy-2);color:#fff;border-color:var(--navy-2)}
.site-nav .nav-lang{font-size:11px;letter-spacing:.12em;color:var(--muted);border-left:1px solid var(--line);padding-left:18px;border-bottom:0}
.mobile-menu{display:none;position:relative}
.mobile-menu summary{list-style:none;cursor:pointer;font-size:13px;font-weight:600;padding:9px 14px;border:1px solid var(--line);background:#fff}
.mobile-menu summary::-webkit-details-marker{display:none}
.mobile-panel{position:absolute;right:0;top:46px;width:230px;background:#fff;border:1px solid var(--line);box-shadow:0 18px 40px rgba(10,31,58,.14);padding:12px;display:flex;flex-direction:column;gap:2px}
.mobile-panel a{padding:10px 12px;font-size:14px;color:var(--ink)}
.mobile-panel a:hover{background:var(--soft)}
.mobile-panel .nav-cta{background:var(--navy);color:#fff;text-align:center;margin-top:6px}
.mobile-panel .nav-lang{border-top:1px solid var(--line);margin-top:6px;color:var(--muted);font-size:12px}
.hero{padding:92px 0 76px;background:radial-gradient(60% 75% at 88% 4%,rgba(176,129,60,.13),transparent 62%),radial-gradient(50% 60% at 0% 100%,rgba(10,31,58,.06),transparent 70%),linear-gradient(180deg,#fff 0%,var(--paper) 100%);border-bottom:1px solid var(--line)}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(340px,.75fr);gap:64px;align-items:center}
.lede{font-size:clamp(16px,1.5vw,19px);color:var(--muted);max-width:60ch;margin:0 0 30px}
.actions{display:flex;flex-wrap:wrap;gap:12px;align-items:center}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;padding:14px 22px;border:1px solid transparent;font-size:14px;font-weight:600;letter-spacing:.02em;transition:background .18s,border-color .18s,color .18s,transform .18s}
.btn:hover{transform:translateY(-1px)}
.btn-primary{background:var(--navy);color:#fff;border-color:var(--navy)}
.btn-primary:hover{background:var(--navy-2);border-color:var(--navy-2);color:#fff}
.btn-gold{background:var(--gold-2);color:var(--navy);border-color:var(--gold-2)}
.btn-gold:hover{background:#e6cc97;color:var(--navy)}
.btn-ghost{background:transparent;color:var(--ink);border-color:#cfc6b6}
.btn-ghost:hover{border-color:var(--navy);color:var(--navy)}
.btn-outline-light{background:transparent;color:#fff;border-color:rgba(255,255,255,.4)}
.btn-outline-light:hover{border-color:#fff;color:#fff}
.btn-block{width:100%}
.hero-tags{display:flex;flex-wrap:wrap;gap:8px;list-style:none;padding:0;margin:30px 0 0}
.hero-tags li{font-size:12px;color:var(--ink);border:1px solid var(--line);background:rgba(255,255,255,.7);padding:5px 11px}
.market-panel{background:#fff;border:1px solid var(--line);box-shadow:0 20px 48px rgba(10,31,58,.09);padding:8px 26px 20px;position:relative}
.market-panel::before{content:"";position:absolute;left:0;right:0;top:0;height:3px;background:linear-gradient(90deg,var(--gold),var(--gold-2),var(--gold))}
.panel-head{display:flex;justify-content:space-between;align-items:center;padding:18px 0 14px;border-bottom:1px solid var(--line);font-size:11px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--muted)}
.panel-head strong{color:var(--gold);font-weight:700}
.market-row{display:grid;grid-template-columns:42px 1fr auto 18px;gap:14px;align-items:center;padding:15px 0;border-bottom:1px solid var(--line);color:var(--ink)}
.market-row:hover{color:var(--navy)}
.market-row:hover .market-code{background:var(--navy);color:var(--gold-2)}
.market-code{display:grid;place-items:center;width:42px;height:34px;background:var(--soft);font-size:11px;font-weight:700;letter-spacing:.12em;color:var(--navy);transition:background .18s,color .18s}
.market-name{display:flex;flex-direction:column;line-height:1.25;font-size:15px;font-weight:600}
.market-name small{font-size:10px;font-weight:500;letter-spacing:.1em;color:var(--muted);text-transform:uppercase;margin-top:3px}
.market-meta{font-size:11px;color:var(--muted);text-align:right}
.market-arrow{color:var(--gold);font-size:16px}
.panel-foot{display:flex;justify-content:space-between;align-items:center;padding-top:15px;font-size:11px;color:var(--muted)}
.panel-foot a{font-weight:600;color:var(--navy);font-size:12px}
.trust-strip{background:var(--navy);color:#fff}
.trust-inner{display:grid;grid-template-columns:repeat(4,1fr);gap:0;padding:0}
.trust-item{padding:20px 26px;border-left:1px solid rgba(255,255,255,.1);font-size:12.5px;color:#d9dee6;display:flex;align-items:center;gap:11px}
.trust-item:first-child{border-left:0;padding-left:0}
.trust-item strong{color:var(--gold-2);font-weight:600}
.trust-item .icon{color:var(--gold-2)}
.section{padding:92px 0}
.section-tint{background:linear-gradient(180deg,#fff,#f6f2ea);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.section-slim{padding:44px 0}
.section-head{max-width:780px;margin-bottom:44px}
.section-head p{color:var(--muted);font-size:16px;margin:0;max-width:68ch}
.section-head-row{display:flex;justify-content:space-between;align-items:flex-end;gap:30px;margin-bottom:44px}
.section-head-row .section-head{margin-bottom:0}
.link-arrow{display:inline-flex;align-items:center;gap:8px;font-size:13px;font-weight:600;color:var(--navy);white-space:nowrap;padding-bottom:4px;border-bottom:1px solid var(--gold)}
.link-arrow .icon{width:16px;height:16px;color:var(--gold)}
.service-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.service-card{display:flex;flex-direction:column;background:#fff;border:1px solid var(--line);padding:30px 26px 24px;transition:border-color .18s,transform .18s,box-shadow .18s;color:var(--ink)}
.service-card:hover{border-color:var(--gold);transform:translateY(-3px);box-shadow:0 16px 34px rgba(10,31,58,.07);color:var(--ink)}
.service-icon{width:42px;height:42px;display:grid;place-items:center;background:var(--gold-soft);color:var(--navy);margin-bottom:22px}
.service-icon .icon{width:22px;height:22px}
.service-zh{font-family:var(--serif);font-size:21px;font-weight:600;line-height:1.3}
.service-en{font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--gold);margin:6px 0 14px}
.service-card p{color:var(--muted);font-size:13.5px;margin:0 0 22px}
.service-more{margin-top:auto;display:flex;align-items:center;gap:8px;font-size:12px;font-weight:600;color:var(--navy)}
.service-more .icon{width:15px;height:15px;color:var(--gold)}
.why-grid{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:72px;align-items:start}
.why-sticky{position:sticky;top:110px}
.why-list{display:grid;gap:0}
.why-item{display:grid;grid-template-columns:54px 1fr;gap:18px;padding:26px 0;border-top:1px solid var(--line)}
.why-item:last-child{border-bottom:1px solid var(--line)}
.why-num{font-family:var(--serif);font-size:13px;color:var(--gold);letter-spacing:.1em;padding-top:4px}
.why-item h3{font-size:19px;margin-bottom:6px}
.why-item p{color:var(--muted);font-size:14px;margin:0}
.process-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border-top:1px solid var(--line)}
.process-item{padding:28px 26px 0 0;border-right:1px solid var(--line)}
.process-item:last-child{border-right:0}
.process-num{font-family:var(--serif);font-size:12px;letter-spacing:.12em;color:var(--gold);margin-bottom:16px}
.process-item h3{font-size:18px;margin-bottom:8px}
.process-item p{color:var(--muted);font-size:13.5px;margin:0}
.audience-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.audience-card{background:var(--soft);border-top:2px solid var(--gold);padding:28px 26px}
.audience-card h3{font-size:19px;margin-bottom:8px}
.audience-card p{color:var(--muted);font-size:13.5px;margin:0}
.audience-label{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold);margin-bottom:12px}
.stats-band{background:var(--navy);color:#fff;padding:64px 0}
.stats-head{display:flex;justify-content:space-between;align-items:flex-end;gap:30px;margin-bottom:38px}
.stats-head .eyebrow{color:var(--gold-2)}
.stats-head .eyebrow::before{background:var(--gold-2)}
.stats-head h2{color:#fff;margin:0;max-width:22ch}
.stats-head p{color:#b9c3d2;font-size:13px;margin:0;max-width:42ch}
.stats-grid{display:grid;grid-template-columns:repeat(4,1fr);border-top:1px solid rgba(255,255,255,.14)}
.stat{padding:26px 24px 0 0;border-right:1px solid rgba(255,255,255,.14)}
.stat:last-child{border-right:0}
.stat-value{font-family:var(--serif);font-size:44px;line-height:1;color:var(--gold-2);margin-bottom:10px}
.stat-value small{font-size:16px;color:#b9c3d2;margin-left:4px}
.stat-label{font-size:13px;color:#e6e9ef;font-weight:600;margin-bottom:4px}
.stat-note{font-size:11px;color:#93a0b3}
.stats-foot{display:flex;justify-content:space-between;align-items:center;gap:20px;margin-top:34px;padding-top:18px;border-top:1px solid rgba(255,255,255,.14);font-size:11px;color:#93a0b3}
.stats-foot a{color:var(--gold-2);font-weight:600}
.faq-list{border-top:1px solid var(--line)}
.faq-item{border-bottom:1px solid var(--line)}
.faq-item summary{list-style:none;cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:24px;padding:22px 0;font-size:16px;font-weight:600;font-family:var(--serif)}
.faq-item summary::-webkit-details-marker{display:none}
.faq-mark{position:relative;width:16px;height:16px;flex:none}
.faq-mark::before,.faq-mark::after{content:"";position:absolute;background:var(--gold);transition:transform .2s}
.faq-mark::before{left:0;top:7px;width:16px;height:1px}
.faq-mark::after{left:7px;top:0;width:1px;height:16px}
.faq-item[open] .faq-mark::after{transform:scaleY(0)}
.faq-body{padding:0 46px 22px 0}
.faq-body p{margin:0;color:var(--muted);font-size:14.5px}
.cta-band{background:linear-gradient(135deg,var(--navy),#123253 60%,#0e2b47);color:#fff;padding:72px 0}
.cta-inner{display:grid;grid-template-columns:1.3fr .7fr;gap:50px;align-items:center}
.cta-band .eyebrow{color:var(--gold-2)}
.cta-band .eyebrow::before{background:var(--gold-2)}
.cta-band h2{color:#fff}
.cta-band p{color:#b9c3d2;font-size:14.5px;max-width:64ch;margin:0}
.cta-actions{display:flex;flex-direction:column;gap:10px;justify-self:end;min-width:230px}
.site-footer{background:#081a30;color:#c9d2df;padding:64px 0 24px;font-size:13px}
.footer-top{display:grid;grid-template-columns:minmax(0,1.7fr) 1fr 1fr 1fr;gap:44px;padding-bottom:44px;border-bottom:1px solid rgba(255,255,255,.1)}
.footer-brandcol .brand{color:#fff}
.footer-brandcol .brand:hover{color:#fff}
.footer-brandcol .brand-mark{background:transparent;border-color:rgba(255,255,255,.3);color:var(--gold-2)}
.footer-brandcol .brand-sub{color:#8d9aad}
.footer-brandcol p{color:#a8b4c4;font-size:12.5px;max-width:40ch;margin:18px 0}
.footer-email{color:var(--gold-2);font-size:13px;display:block;margin-bottom:6px}
.footer-hours{color:#8d9aad;font-size:11px;display:block}
.footer-col h3{font-family:var(--sans);font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold-2);margin:4px 0 16px}
.footer-col a{display:block;color:#c9d2df;font-size:12.5px;margin-bottom:9px}
.footer-col a:hover{color:#fff}
.footer-bottom{display:flex;justify-content:space-between;gap:18px;flex-wrap:wrap;padding-top:20px;color:#7f8da1;font-size:11px}
.footer-legal{display:flex;gap:18px}
.footer-legal a{color:#a8b4c4;font-size:11px}
.footer-disclaimer{margin-top:16px;color:#6f7e93;font-size:10.5px;max-width:900px}
.crumbs{display:flex;flex-wrap:wrap;gap:8px;align-items:center;font-size:11px;color:var(--muted);padding:22px 0 0}
.crumbs a{color:var(--muted)}
.crumbs a:hover{color:var(--gold)}
.crumb-sep{color:#c6bdae}
.fineprint{font-size:11px;color:var(--muted)}
.page-hero{padding:34px 0 60px;background:radial-gradient(55% 80% at 92% 0%,rgba(176,129,60,.12),transparent 65%),linear-gradient(180deg,#fff,var(--paper));border-bottom:1px solid var(--line)}
.page-hero h1{max-width:22ch}
.page-hero .lede{margin-bottom:0}
.page-hero-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(300px,.8fr);gap:60px;align-items:end}
.hero-facts{display:flex;flex-wrap:wrap;gap:8px;margin-top:26px}
.hero-facts span{font-size:11px;border:1px solid var(--line);background:#fff;padding:6px 11px;color:var(--ink)}
.glance{background:#fff;border:1px solid var(--line);border-top:3px solid var(--gold);padding:24px 26px;margin-bottom:6px}
.glance-label{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--muted);margin-bottom:14px}
.glance-row{display:flex;justify-content:space-between;gap:18px;padding:9px 0;border-bottom:1px solid var(--line);font-size:12.5px}
.glance-row:last-child{border-bottom:0}
.glance-row span{color:var(--muted)}
.glance-row strong{font-weight:600;text-align:right}
.detail-grid{display:grid;grid-template-columns:minmax(0,1fr) 330px;gap:64px;align-items:start}
.detail-main h2{font-size:28px;margin:54px 0 18px}
.detail-main h2:first-child{margin-top:0}
.scope-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}
.scope-item{background:#fff;border:1px solid var(--line);padding:22px}
.scope-item h3{font-size:16px;margin-bottom:6px}
.scope-item p{color:var(--muted);font-size:13px;margin:0}
.tick-list{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(2,1fr);gap:12px 24px}
.tick-list li{display:flex;gap:10px;align-items:flex-start;font-size:13.5px;color:var(--ink-2,#2b3852)}
.tick-list .icon{width:16px;height:16px;color:var(--gold);margin-top:4px}
.timeline{list-style:none;padding:0;margin:0;border-left:1px solid var(--line)}
.timeline li{position:relative;padding:0 0 26px 28px}
.timeline li:last-child{padding-bottom:0}
.timeline li::before{content:"";position:absolute;left:-4px;top:7px;width:7px;height:7px;background:var(--gold);border-radius:50%}
.timeline-step{font-size:10px;font-weight:700;letter-spacing:.16em;color:var(--gold);margin-bottom:4px}
.timeline h3{font-size:16px;margin-bottom:4px}
.timeline p{color:var(--muted);font-size:13px;margin:0}
.doc-list{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(2,1fr);gap:10px 24px}
.doc-list li{font-size:13px;padding:10px 0;border-bottom:1px solid var(--line);color:var(--ink-2,#2b3852)}
.detail-aside{position:relative}
.aside-card{position:sticky;top:104px;background:var(--navy);color:#fff;padding:28px}
.aside-card h3{color:#fff;font-size:20px;margin-bottom:8px}
.aside-card p{color:#b9c3d2;font-size:12.5px;margin-bottom:18px}
.aside-card .btn{width:100%}
.aside-divider{height:1px;background:rgba(255,255,255,.14);margin:22px 0}
.aside-label{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold-2);margin-bottom:10px}
.aside-chips{display:flex;flex-wrap:wrap;gap:6px}
.aside-chips a{font-size:11px;color:#d9dee6;border:1px solid rgba(255,255,255,.22);padding:4px 9px}
.aside-chips a:hover{color:var(--navy);background:var(--gold-2);border-color:var(--gold-2)}
.aside-note{font-size:10.5px;color:#8d9aad;margin-top:18px}
.market-stat{background:var(--gold-soft);border-left:3px solid var(--gold);padding:24px 26px;margin-top:34px}
.market-stat .label{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold);margin-bottom:8px}
.market-stat .value{font-family:var(--serif);font-size:34px;line-height:1.1;color:var(--navy);margin-bottom:6px}
.market-stat p{font-size:12.5px;color:#4e5b6b;margin:0}
.market-stat a{font-size:11px;font-weight:600;color:var(--navy)}
.service-index{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
.service-index .service-card{padding:34px}
.service-index .service-card p{font-size:14px}
.bundle-box{display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:center;background:#fff;border:1px solid var(--line);padding:38px}
.bundle-box h2{font-size:26px}
.bundle-box p{color:var(--muted);font-size:14px;margin-bottom:0}
.bundle-list{list-style:none;margin:0;padding:0}
.bundle-list li{display:flex;justify-content:space-between;gap:16px;padding:11px 0;border-bottom:1px solid var(--line);font-size:13px}
.bundle-list li:last-child{border-bottom:0}
.bundle-list strong{color:var(--gold)}
.jurisdiction-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
.jurisdiction-card{background:#fff;border:1px solid var(--line);padding:32px;color:var(--ink);transition:border-color .18s,transform .18s}
.jurisdiction-card:hover{border-color:var(--gold);transform:translateY(-3px);color:var(--ink)}
.jurisdiction-top{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:20px}
.jurisdiction-code{font-family:var(--serif);font-size:32px;color:var(--gold);line-height:1}
.jurisdiction-name{font-family:var(--serif);font-size:24px;font-weight:600;margin-bottom:2px}
.jurisdiction-en{font-size:10px;letter-spacing:.16em;text-transform:uppercase;color:var(--muted);margin-bottom:16px}
.jurisdiction-card p{color:var(--muted);font-size:13px;margin-bottom:18px}
.jurisdiction-tags{display:flex;flex-wrap:wrap;gap:6px}
.jurisdiction-tags span{font-size:10.5px;background:var(--soft);padding:4px 9px;color:#4e5b6b}
.compare-table{width:100%;border-collapse:collapse;background:#fff;font-size:12.5px}
.compare-table th,.compare-table td{text-align:left;padding:14px 16px;border-bottom:1px solid var(--line);vertical-align:top}
.compare-table th{background:var(--navy);color:#fff;font-weight:600;font-size:10.5px;letter-spacing:.12em;text-transform:uppercase}
.compare-table td:first-child{font-weight:600;color:var(--navy);width:20%}
.compare-table tr:last-child td{border-bottom:0}
.check-list{list-style:none;padding:0;margin:0;display:grid;gap:14px}
.check-list li{display:flex;gap:12px;align-items:flex-start;font-size:14px;color:#3d4a5a}
.check-list .icon{width:18px;height:18px;color:var(--gold);margin-top:3px}
.entity-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.market-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}
.entity-card{background:#fff;border:1px solid var(--line);padding:22px}
.entity-card h3{font-size:16px;margin-bottom:6px}
.entity-card p{color:var(--muted);font-size:12.5px;margin:0}
.info-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}
.info-card{background:#fff;border:1px solid var(--line);padding:24px}
.info-card h3{font-size:17px;margin-bottom:8px}
.info-card p{color:var(--muted);font-size:13px;margin:0}
.fact-table{background:#fff;border:1px solid var(--line)}
.fact-row{display:grid;grid-template-columns:190px 1fr;gap:20px;padding:15px 20px;border-bottom:1px solid var(--line);font-size:13.5px}
.fact-row:last-child{border-bottom:0}
.fact-row dt{color:var(--muted);font-size:12.5px}
.fact-row dd{margin:0;font-weight:500}
.tax-list{display:grid;gap:0;border-top:1px solid var(--line)}
.tax-item{padding:18px 0;border-bottom:1px solid var(--line)}
.tax-item h3{font-size:16px;margin-bottom:4px}
.tax-item p{color:var(--muted);font-size:13px;margin:0}
.compliance-table{width:100%;border-collapse:collapse;font-size:13px;background:#fff}
.compliance-table td{padding:13px 16px;border-bottom:1px solid var(--line);vertical-align:top}
.compliance-table tr:last-child td{border-bottom:0}
.compliance-table td:first-child{width:30%;color:var(--gold);font-weight:600;font-size:12px}
.note-box{background:var(--soft);border-left:3px solid var(--gold);padding:18px 22px;font-size:12px;color:#4e5b6b;margin-top:24px}
.article-hero{padding:30px 0 46px;background:linear-gradient(180deg,#fff,var(--paper));border-bottom:1px solid var(--line)}
.article-hero .lede{max-width:70ch;margin-bottom:18px}
.article-meta{display:flex;flex-wrap:wrap;gap:18px;font-size:11px;color:var(--muted);border-top:1px solid var(--line);padding-top:16px;margin-top:26px}
.article-meta span{display:flex;align-items:center;gap:7px}
.article-meta .icon{width:14px;height:14px;color:var(--gold)}
.prose{max-width:860px}
.prose h2{font-size:27px;margin:46px 0 14px}
.prose h3{font-size:19px;margin:30px 0 8px}
.prose p,.prose li{font-size:15px;color:#33404f}
.prose ul{padding-left:20px}
.prose li{margin-bottom:8px}
.prose a{color:var(--navy);border-bottom:1px solid var(--gold)}
.prose strong{color:var(--ink)}
.article-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.article-card{display:flex;flex-direction:column;background:#fff;border:1px solid var(--line);padding:28px;color:var(--ink)}
.article-card:hover{border-color:var(--gold);color:var(--ink)}
.article-kicker{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold);margin-bottom:12px}
.article-card h3{font-size:19px;line-height:1.4;margin-bottom:8px}
.article-card p{color:var(--muted);font-size:13px;margin:0 0 18px}
.article-card .service-more{margin-top:auto}
.featured-article{display:grid;grid-template-columns:1fr 1fr;background:#fff;border:1px solid var(--line);margin-bottom:24px}
.featured-copy{padding:40px}
.featured-copy h2{font-size:30px;margin-bottom:12px}
.featured-copy p{color:var(--muted);font-size:14px}
.featured-visual{background:var(--navy);color:#fff;padding:40px;display:flex;flex-direction:column;justify-content:center}
.featured-visual .big{font-family:var(--serif);font-size:64px;line-height:1;color:var(--gold-2);margin-bottom:8px}
.featured-visual p{color:#b9c3d2;font-size:12px;margin:0}
.chart-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:30px 0}
.chart-card{background:#fff;border:1px solid var(--line);padding:26px}
.chart-card h3{font-size:17px;margin-bottom:4px}
.chart-sub{color:var(--muted);font-size:11.5px;margin-bottom:20px}
.bar-row{display:grid;grid-template-columns:110px 1fr 54px;gap:12px;align-items:center;margin-bottom:10px}
.bar-label{font-size:12px;color:#3d4a5a}
.bar-track{height:8px;background:var(--soft);overflow:hidden}
.bar-fill{height:100%;background:linear-gradient(90deg,var(--navy),var(--navy-3));min-width:2px}
.bar-row:nth-child(2) .bar-fill{background:linear-gradient(90deg,var(--gold),var(--gold-2))}
.bar-value{font-size:11.5px;font-weight:600;text-align:right}
.bundle-list-data{list-style:none;padding:0;margin:0}
.bundle-list-data li{display:flex;justify-content:space-between;gap:14px;padding:10px 0;border-bottom:1px solid var(--line);font-size:12.5px}
.bundle-list-data li:last-child{border-bottom:0}
.bundle-list-data small{color:var(--muted);font-weight:400}
.callout{background:var(--gold-soft);border-left:3px solid var(--gold);padding:20px 24px;margin:26px 0;font-size:13.5px;color:#4e5b6b}
.callout strong{color:var(--navy)}
.contact-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:60px;align-items:start}
.contact-card{background:#fff;border:1px solid var(--line);border-top:3px solid var(--gold);padding:32px}
.contact-label{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold);margin-bottom:8px}
.contact-email{font-family:var(--serif);font-size:clamp(19px,2.4vw,26px);color:var(--navy);display:block;margin-bottom:18px;word-break:break-all}
.contact-email:hover{color:var(--gold)}
.contact-card p{color:var(--muted);font-size:12.5px}
.contact-list{list-style:none;padding:0;margin:0}
.contact-list li{padding:14px 0;border-bottom:1px solid var(--line);font-size:13px;display:flex;justify-content:space-between;gap:18px}
.contact-list li:last-child{border-bottom:0}
.contact-list span{color:var(--muted)}
.contact-list strong{font-weight:600;text-align:right}
.enquire-box{background:var(--navy);color:#fff;padding:30px;margin-top:20px}
.enquire-box h3{color:#fff;font-size:18px;margin-bottom:8px}
.enquire-box p{color:#b9c3d2;font-size:12px;margin-bottom:18px}
.legal-prose h2{font-size:22px;margin:38px 0 10px}
.legal-prose h3{font-size:16px;margin:24px 0 6px}
.legal-prose p,.legal-prose li{font-size:13.5px;color:#33404f}
.legal-prose ul{padding-left:20px}
.legal-prose li{margin-bottom:6px}
.value-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}
.value-card{background:#fff;border:1px solid var(--line);padding:28px}
.value-card .num{font-family:var(--serif);font-size:12px;color:var(--gold);letter-spacing:.12em;margin-bottom:12px}
.value-card h3{font-size:18px;margin-bottom:6px}
.value-card p{color:var(--muted);font-size:13px;margin:0}
.split-band{display:grid;grid-template-columns:1fr 1fr;gap:0;background:var(--navy);color:#fff}
.split-copy{padding:64px}
.split-copy h2{color:#fff}
.split-copy p{color:#b9c3d2;font-size:14px}
.split-side{background:var(--navy-2);padding:64px;border-left:1px solid rgba(255,255,255,.12)}
.split-side h3{color:var(--gold-2);font-size:16px;margin-bottom:14px}
.split-side ul{list-style:none;padding:0;margin:0}
.split-side li{padding:10px 0;border-bottom:1px solid rgba(255,255,255,.12);font-size:13px;color:#d9dee6}
.split-side li:last-child{border-bottom:0}
.en-hero{padding:100px 0 80px}
.en-hero h1{font-family:var(--serif)}
@media (max-width:1020px){
  .site-nav{gap:18px}
  .hero-grid,.page-hero-grid,.detail-grid,.contact-grid{grid-template-columns:1fr;gap:36px}
  .hero{padding:64px 0 56px}
  .market-panel{max-width:none}
  .trust-inner{grid-template-columns:1fr 1fr}
  .trust-item{padding:16px 22px}
  .trust-item:nth-child(odd){border-left:0;padding-left:0}
  .trust-item:nth-child(n+3){border-top:1px solid rgba(255,255,255,.1)}
  .detail-aside .aside-card{position:static}
  .why-grid{grid-template-columns:1fr;gap:30px}
  .why-sticky{position:static}
  .service-grid{grid-template-columns:repeat(2,1fr)}
  .process-grid{grid-template-columns:repeat(2,1fr)}
  .process-item{border-bottom:1px solid var(--line);padding-bottom:24px}
  .process-item:nth-child(2n){border-right:0}
  .stats-grid{grid-template-columns:repeat(2,1fr);gap:0}
  .stat:nth-child(2n){border-right:0}
  .stat{border-bottom:1px solid rgba(255,255,255,.14);padding-bottom:22px}
  .footer-top{grid-template-columns:1.5fr 1fr 1fr;gap:32px}
  .footer-col:last-child{grid-column:2 / span 2}
  .audience-grid,.entity-grid,.article-grid{grid-template-columns:repeat(2,1fr)}
  .cta-inner{grid-template-columns:1fr;gap:28px}
  .cta-actions{justify-self:start;flex-direction:row;flex-wrap:wrap}
  .featured-article{grid-template-columns:1fr}
  .featured-visual{padding:32px}
  .split-band{grid-template-columns:1fr}
  .split-side{border-left:0;border-top:1px solid rgba(255,255,255,.12)}
}
@media (max-width:760px){
  .site-nav{display:none}
  .mobile-menu{display:block}
  .header-inner{min-height:66px}
  h1{font-size:clamp(32px,8vw,44px)}
  .section{padding:62px 0}
  .section-head-row{flex-direction:column;align-items:flex-start}
  .service-grid,.service-index,.jurisdiction-grid,.scope-grid,.tick-list,.doc-list,.info-grid,.value-grid,.chart-grid,.audience-grid,.article-grid,.entity-grid,.market-grid{grid-template-columns:1fr}
  .trust-inner{grid-template-columns:1fr 1fr}
  .trust-item{padding:16px 18px}
  .trust-item:nth-child(3){border-left:0;padding-left:0}
  .market-row{grid-template-columns:40px 1fr 16px}
  .market-meta{display:none}
  .stats-head{flex-direction:column;align-items:flex-start;gap:14px}
  .stats-grid{grid-template-columns:1fr 1fr}
  .stat-value{font-size:36px}
  .stats-foot{flex-direction:column;align-items:flex-start}
  .cta-band{padding:52px 0}
  .cta-actions{flex-direction:column;width:100%}
  .cta-actions .btn{width:100%}
  .footer-top{grid-template-columns:1fr 1fr;gap:28px}
  .footer-brandcol{grid-column:1 / -1}
  .footer-col:last-child{grid-column:auto}
  .footer-bottom{flex-direction:column}
  .fact-row{grid-template-columns:1fr;gap:2px}
  .compare-table{display:block;overflow-x:auto;white-space:nowrap}
  .split-copy,.split-side{padding:38px 28px}
  .article-hero{padding:20px 0 34px}
  .featured-copy{padding:28px}
  .bar-row{grid-template-columns:92px 1fr 46px}
  .prose{max-width:100%}
  .bundle-box{grid-template-columns:1fr;padding:26px}
  .coaching-grid{grid-template-columns:1fr}
}
@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  *{transition:none!important}
}