[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%}
body{margin:0}
img{max-width:100%}

/* Layout: corporate CA-firm pattern (after the reference site): white sticky header, deep navy hero and service bands carrying white cards, white content bands between, four-column navy footer. Single deliberate look in both themes. */
:root{
  --navy:#0B1A3F; --navy-2:#132757; --white:#FFFFFF; --page:#F4F6FA; --ink:#14203D; --muted:#5B6683; --line:#DDE2EC;
  --accent:#1E8A5A; --accent-dark:#166B46; --on-navy:#C9D2E6;
  --font:"Poppins",system-ui,"Segoe UI",sans-serif; --mono:"IBM Plex Mono",ui-monospace,Menlo,monospace;
  color-scheme:light;
}
*{box-sizing:border-box}
body{background:var(--white);color:var(--ink);font:400 16px/1.7 var(--font);-webkit-font-smoothing:antialiased}
a{color:var(--accent)}
a:focus-visible,button:focus-visible{outline:2px solid var(--accent);outline-offset:3px;border-radius:4px}
.wrap{max-width:1180px;margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
h1,h2,h3{margin:0;line-height:1.25;text-wrap:balance;font-weight:600}
p{margin:0}
.sec-title{text-align:center;display:flex;flex-direction:column;gap:10px;align-items:center;margin-bottom:40px}
.sec-title h2{font-size:clamp(1.6rem,3vw,2.3rem)}
.sec-title p{max-width:62ch;color:var(--muted)}
.dark .sec-title p{color:var(--on-navy)}
.btn{display:inline-block;text-decoration:none;font-weight:600;font-size:.92rem;padding:11px 24px;border-radius:6px;border:0;cursor:pointer;font-family:var(--font)}
.btn.primary{background:var(--accent);color:#fff}
.btn.primary:hover{background:var(--accent-dark)}
.btn.ghost{border:1.5px solid #fff;color:#fff}
.pill{background:var(--accent);color:#fff;border-radius:999px;padding:10px 26px;font-size:.78rem;letter-spacing:.18em;text-transform:uppercase}

/* notice */
.notice{background:var(--navy);color:var(--on-navy);font-size:.82rem}
.notice .wrap{display:flex;gap:14px;align-items:center;justify-content:space-between;padding-block:8px;flex-wrap:wrap}
.notice a{color:#fff}
.notice button{font:500 .8rem var(--font);background:none;border:1px solid var(--on-navy);color:#fff;padding:3px 12px;border-radius:4px;cursor:pointer}

/* header */
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:10;background:#fff}
header.site{position:sticky;top:env(safe-area-inset-top,0px);z-index:9;background:#fff;box-shadow:0 1px 0 var(--line)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-block:14px;flex-wrap:wrap}
.firm{text-decoration:none;color:var(--ink);display:flex;flex-direction:column;line-height:1.2}
.firm b{font-size:1.18rem;font-weight:700}
.firm span{font-size:.78rem;color:var(--muted)}
nav.main{display:flex;gap:6px;align-items:center;flex-wrap:wrap}
nav.main a{text-decoration:none;color:var(--ink);font-weight:500;font-size:.95rem;padding:6px 10px}
nav.main a:hover,nav.main a[aria-current="page"]{color:var(--accent)}
nav.main a.btn{color:#fff;padding:9px 20px;margin-left:6px}

/* hero */
.hero{position:relative;background:var(--navy);color:#fff;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background:
  linear-gradient(180deg,rgba(11,26,63,.55),rgba(11,26,63,.92)),
  repeating-linear-gradient(90deg,rgba(255,255,255,.06) 0 1px,transparent 1px 96px),
  repeating-linear-gradient(0deg,rgba(255,255,255,.05) 0 1px,transparent 1px 64px),
  radial-gradient(1200px 500px at 50% 0%,#22407F,transparent 70%)}
.hero .wrap{position:relative;text-align:center;padding-block:96px 88px;display:flex;flex-direction:column;align-items:center;gap:18px}
.hero h1{font-size:clamp(2.2rem,5.6vw,3.8rem);font-weight:700;letter-spacing:-.01em}
.hero p.sub{font-size:clamp(1.05rem,2vw,1.35rem);max-width:40ch;color:#E6EBF5}
.hero .ledger-codes{font-family:var(--mono);font-size:.78rem;color:var(--on-navy);letter-spacing:.06em}

/* particulars strip */
.facts{background:var(--navy-2);color:#fff}
.facts .wrap{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px;padding-block:28px}
.fact{border:1px solid rgba(255,255,255,.22);border-radius:6px;padding:16px 18px;text-align:center;display:flex;flex-direction:column;gap:4px}
.fact b{font-size:1.25rem;font-weight:600;font-variant-numeric:tabular-nums}
.fact span{font-size:.8rem;color:var(--on-navy);text-transform:uppercase;letter-spacing:.08em}

/* about */
.about{padding-block:72px}
.about .wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.15fr);gap:56px;align-items:center}
.about-panel{background:var(--navy);color:#fff;border-radius:10px;padding:32px;display:flex;flex-direction:column;gap:14px;min-width:0}
.about-panel h3{font-size:.8rem;letter-spacing:.14em;text-transform:uppercase;color:var(--on-navy);font-weight:500}
.about-panel dl{margin:0;display:flex;flex-direction:column}
.about-panel .row{display:grid;grid-template-columns:8.5rem minmax(0,1fr);gap:12px;padding:10px 0;border-bottom:1px solid rgba(255,255,255,.14)}
.about-panel .row:last-child{border-bottom:0}
.about-panel dt{color:var(--on-navy);font-size:.88rem}
.about-panel dd{margin:0;font-weight:500}
.about-text{display:flex;flex-direction:column;gap:16px;min-width:0}
.about-text h2{font-size:clamp(1.7rem,3vw,2.4rem)}
.about-text p{color:var(--muted)}

/* dark bands with cards */
.dark{background:var(--navy);color:#fff;padding-block:72px}
.cards4{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}
.card{background:#fff;color:var(--ink);border-radius:10px;padding:28px 22px;text-align:center;display:flex;flex-direction:column;gap:12px;align-items:center}
.card .ico{width:52px;height:52px;border-radius:50%;background:#E8F4EE;color:var(--accent);display:grid;place-items:center}
.card h3{font-size:1.05rem}
.card p{color:var(--muted);font-size:.93rem}
.cards5{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;margin-top:0}
.svc{background:#fff;color:var(--ink);border-radius:10px;padding:28px 20px 22px;text-align:center;display:flex;flex-direction:column;justify-content:space-between;gap:18px;min-height:210px;text-decoration:none;transition:transform .15s,box-shadow .15s}
.svc:hover{transform:translateY(-3px);box-shadow:0 10px 24px rgba(0,0,0,.25)}
.svc h3{font-size:1.02rem}
.svc .codes{font-family:var(--mono);font-size:.72rem;color:var(--muted);line-height:1.6}
.svc .more{font-weight:600;font-size:.88rem;color:var(--accent)}
.gap{height:56px}

/* entities */
.light{padding-block:72px;background:var(--page)}
.ents{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.ent{background:#fff;border:1px solid var(--line);border-radius:10px;padding:24px;display:flex;gap:14px;align-items:flex-start}
.ent .ico{flex:none;width:44px;height:44px;border-radius:8px;background:var(--navy);color:#fff;display:grid;place-items:center}
.ent div{display:flex;flex-direction:column;gap:4px;min-width:0}
.ent h3{font-size:1rem}
.ent p{font-size:.9rem;color:var(--muted)}

/* connect */
.connect{padding-block:72px}
.connect .wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:40px;align-items:start}
.cbox{border:1px solid var(--line);border-radius:10px;padding:28px;display:flex;flex-direction:column;gap:16px;min-width:0}
.cline{display:flex;gap:14px;align-items:flex-start}
.cline .ico{flex:none;width:42px;height:42px;border-radius:50%;background:#E8F4EE;color:var(--accent);display:grid;place-items:center}
.cline div{display:flex;flex-direction:column;min-width:0}
.cline small{color:var(--muted);font-size:.8rem;text-transform:uppercase;letter-spacing:.08em}
.cline .val{font-weight:600;color:var(--ink);text-decoration:none;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
.copy{font:500 .75rem var(--font);background:none;border:1px solid var(--line);color:var(--muted);padding:1px 8px;border-radius:4px;cursor:pointer;align-self:flex-start;margin-top:4px}
.areas{display:flex;flex-wrap:wrap;gap:8px}
.areas span{background:var(--page);border:1px solid var(--line);padding:4px 12px;border-radius:999px;font-size:.85rem}

/* inner pages */
.banner{background:var(--navy);color:#fff;position:relative;overflow:hidden}
.banner::before{content:"";position:absolute;inset:0;background:repeating-linear-gradient(90deg,rgba(255,255,255,.05) 0 1px,transparent 1px 96px),radial-gradient(900px 300px at 50% 0%,#22407F,transparent 70%)}
.banner .wrap{position:relative;padding-block:56px;display:flex;flex-direction:column;gap:10px;text-align:center;align-items:center}
.banner h1{font-size:clamp(1.8rem,4vw,2.8rem)}
.banner .crumb{font-size:.88rem;color:var(--on-navy)}
.banner .crumb a{color:var(--on-navy)}
.detail{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:48px;padding-block:56px}
.detail article{display:flex;flex-direction:column;gap:18px;min-width:0;max-width:70ch}
.detail article h2{font-size:1.35rem;margin-top:8px}
.detail article p.lede{font-size:1.08rem;color:var(--muted)}
.detail ul{margin:0;padding-left:1.2em;display:flex;flex-direction:column;gap:8px}
.detail aside{display:flex;flex-direction:column;gap:16px;align-self:start;position:sticky;top:calc(env(safe-area-inset-top,0px) + 92px)}
.side{border-radius:10px;padding:22px;display:flex;flex-direction:column;gap:12px}
.side.navy{background:var(--navy);color:#fff}
.side.navy h3{color:var(--on-navy)}
.side.navy a{color:#fff;text-decoration:none}
.side.navy a:hover{text-decoration:underline}
.side.plain{border:1px solid var(--line)}
.side h3{font-size:.78rem;letter-spacing:.14em;text-transform:uppercase;font-weight:500}
.side ul{list-style:none;padding:0;display:flex;flex-direction:column;gap:8px}
.forms{display:flex;flex-wrap:wrap;gap:6px}
.forms span{font:500 .78rem var(--mono);color:var(--ink);background:var(--page);border:1px solid var(--line);padding:3px 8px;border-radius:4px}
details{border-bottom:1px solid var(--line);padding-block:14px}
details summary{font-weight:600;cursor:pointer}
details p{margin-top:8px;color:var(--muted)}
.photo{width:120px;aspect-ratio:35/45;max-width:100%;border:1px dashed var(--line);display:grid;place-items:center;text-align:center;font-size:.72rem;color:var(--muted);padding:8px}
.about-head{display:flex;gap:24px;align-items:flex-start;flex-wrap:wrap}
.svc-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}

/* footer */
footer{background:var(--navy);color:var(--on-navy);font-size:.9rem}
footer .wrap.cols{display:grid;grid-template-columns:minmax(0,1.3fr) repeat(3,minmax(0,1fr));gap:32px;padding-block:52px}
footer h3{color:#fff;font-size:.85rem;letter-spacing:.14em;text-transform:uppercase;font-weight:600;margin-bottom:12px}
footer ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:8px}
footer a{color:var(--on-navy);text-decoration:none}
footer a:hover{color:#fff}
footer .firmname{color:#fff;font-weight:700;font-size:1.1rem}
.legal{border-top:1px solid rgba(255,255,255,.12)}
.legal .wrap{padding-block:16px;font-size:.8rem}

svg.i{width:24px;height:24px;stroke:currentColor;fill:none;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}

@media (max-width:980px){
  .cards4,.cards5{grid-template-columns:repeat(2,minmax(0,1fr))}
  .ents,.svc-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .facts .wrap{grid-template-columns:repeat(2,minmax(0,1fr))}
  footer .wrap.cols{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media (max-width:760px){
  .about .wrap,.connect .wrap,.detail{grid-template-columns:minmax(0,1fr);gap:32px}
  .detail aside{position:static}
}
@media (max-width:520px){
  .cards4,.cards5,.ents,.svc-grid,footer .wrap.cols{grid-template-columns:minmax(0,1fr)}
  .about-panel .row{grid-template-columns:minmax(0,1fr);gap:2px}
  nav.main a.btn{margin-left:0}
}
@media (prefers-reduced-motion:reduce){.svc{transition:none}.svc:hover{transform:none}}
.tblwrap{overflow-x:auto;max-width:100%}
.tbl{border-collapse:collapse;width:100%;font-size:.93rem}
.tbl th,.tbl td{border:1px solid var(--line);padding:9px 12px;text-align:left;vertical-align:top}
.tbl thead th{background:var(--navy);color:#fff;font-weight:500}
.tbl tbody th{font-weight:600;background:var(--page)}
.firm{flex-direction:row;align-items:center;gap:10px}
.firm .emblem{height:44px;width:auto;display:block}
.firm-txt{display:flex;flex-direction:column;line-height:1.2}
.menu-btn{display:none;font:600 .9rem var(--font);background:#fff;border:1.5px solid var(--ink);color:var(--ink);padding:7px 14px;border-radius:6px;cursor:pointer}
.hero h1{max-width:24ch;font-size:clamp(2rem,4.6vw,3.2rem)}
.firm-txt b{color:var(--ink)}
.svc .desc{font-size:.88rem;color:var(--muted);line-height:1.5}
.pphoto{border:1px solid var(--line);border-radius:6px;height:auto}
.about-head h3{font-size:1.2rem}
@media (max-width:760px){
  header.site .wrap{flex-wrap:nowrap}
  .menu-btn{display:block}
  nav.main{display:none;position:absolute;left:0;right:0;top:100%;background:#fff;flex-direction:column;align-items:stretch;gap:0;padding:8px max(16px,env(safe-area-inset-right,0px)) 16px max(16px,env(safe-area-inset-left,0px));box-shadow:0 8px 16px rgba(11,26,63,.15)}
  nav.main.open{display:flex}
  nav.main a{padding:12px 4px;border-bottom:1px solid var(--line)}
  nav.main a.btn{margin:12px 0 0;text-align:center;border-bottom:0}
}
.help-btn{position:fixed;z-index:20;right:max(16px,env(safe-area-inset-right,0px));bottom:calc(16px + env(safe-area-inset-bottom,0px));background:var(--accent);color:#fff;border:0;border-radius:999px;padding:12px 20px;font:600 .92rem var(--font);cursor:pointer;box-shadow:0 6px 18px rgba(11,26,63,.3)}
.help-btn:hover{background:var(--accent-dark)}
.help{position:fixed;z-index:21;right:max(16px,env(safe-area-inset-right,0px));bottom:calc(16px + env(safe-area-inset-bottom,0px));width:min(380px,calc(100vw - 32px));max-height:min(560px,calc(100vh - 110px));background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:0 14px 40px rgba(11,26,63,.35);display:flex;flex-direction:column;overflow:hidden}
.help-head{background:var(--navy);color:#fff;padding:14px 16px;display:flex;justify-content:space-between;align-items:center;gap:12px}
.help-head h2{font-size:1rem}
.help-head button{background:none;border:1px solid var(--on-navy);color:#fff;border-radius:4px;padding:2px 10px;font:500 .8rem var(--font);cursor:pointer}
.help-body{padding:14px 16px;overflow-y:auto;display:flex;flex-direction:column;gap:12px}
.help-body label{font-size:.82rem;color:var(--muted)}
.help-form{display:flex;gap:8px}
.help-form input{flex:1;min-width:0;font:400 .95rem var(--font);padding:9px 12px;border:1px solid var(--line);border-radius:6px;color:var(--ink);background:#fff}
.help-form button{background:var(--navy);color:#fff;border:0;border-radius:6px;padding:9px 14px;font:600 .88rem var(--font);cursor:pointer}
.help-sug{display:flex;flex-direction:column;gap:6px}
.help-sug button{text-align:left;background:var(--page);border:1px solid var(--line);border-radius:6px;padding:8px 12px;font:500 .88rem var(--font);color:var(--ink);cursor:pointer}
.help-sug button:hover{border-color:var(--accent)}
.help-ans{border:1px solid var(--line);border-radius:8px;padding:12px;display:flex;flex-direction:column;gap:6px}
.help-ans b{font-size:.92rem}
.help-ans p{font-size:.88rem;color:var(--muted);line-height:1.55}
.help-ans a{font-size:.85rem;font-weight:600}
.help-note{font-size:.76rem;color:var(--muted);border-top:1px solid var(--line);padding:10px 16px}

.svc.bordered{border:1px solid var(--line)}