@font-face{font-family:"Sora";src:url(../fonts/sora.woff2) format("woff2");font-weight:400 800;font-display:swap}
@font-face{font-family:"JetBrains Mono";src:url(../fonts/jbmono.woff2) format("woff2");font-weight:400 700;font-display:swap}
:root{--navy:#0E1A3A;--navy2:#17264F;--blue:#2D5BFF;--blue-d:#1F43CC;--lime:#C9F25A;--bg:#F3F5FA;--card:#fff;--line:#D5DBE8;--ink:#14203F;--mute:#4F5A7A;--sans:"Sora",system-ui,sans-serif;--mono:"JetBrains Mono",ui-monospace,monospace;--side:252px}
*{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:400 .95rem/1.7 var(--sans)}
img,svg{max-width:100%}
a{color:var(--blue-d);text-underline-offset:3px}a:hover{color:var(--navy)}
h1,h2,h3{font-family:var(--sans);line-height:1.15;margin:0 0 .5em;letter-spacing:-.02em;font-weight:700}
h1{font-size:clamp(1.9rem,3.6vw,2.9rem);font-weight:800}h2{font-size:clamp(1.3rem,2.2vw,1.7rem)}h3{font-size:1.05rem}
p{margin:0 0 1em}ul,ol{padding-left:1.2rem}
.mono{font-family:var(--mono);font-size:.74rem;letter-spacing:.04em;text-transform:lowercase}
.skip{position:absolute;left:-999px;top:0;background:var(--lime);color:var(--navy);padding:.6rem 1rem;z-index:300}.skip:focus{left:8px;top:8px}
:focus-visible{outline:3px solid var(--blue);outline-offset:2px}
.ic{width:1.15em;height:1.15em;flex:none;vertical-align:-.2em}
.app{display:block}
/* sidebar */
.side{position:fixed;left:0;top:0;bottom:0;width:var(--side);background:var(--navy);color:#DCE3F8;display:flex;flex-direction:column;padding:20px 14px;overflow-y:auto;z-index:100}
.side-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:22px}
.brand{display:block}.brand img{display:block;height:36px;width:auto}
.nav-toggle{display:none}
#primary-nav{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:2px}
#primary-nav a{display:flex;align-items:center;gap:.7rem;padding:.6rem .75rem;border-radius:6px;color:#DCE3F8;text-decoration:none;font-weight:500;font-size:.92rem}
#primary-nav a:hover{background:var(--navy2);color:#fff}
#primary-nav a[aria-current=page]{background:var(--lime);color:var(--navy);font-weight:700}
#primary-nav .side-meta{margin-top:26px;padding:16px .75rem 0;border-top:1px solid #2A3A6C}
.side-meta a{display:block;padding:.15rem 0;border-radius:0;font-size:.84rem;color:#fff;text-decoration:underline;font-weight:500}
.side-meta a:hover{background:none;color:var(--lime)}
.side-meta .mono{color:var(--lime);margin:0 0 .3rem}.side-note{font-size:.75rem;color:#9FB0DD;margin:.7rem 0 0}
.col{margin-left:var(--side);min-height:100vh}
.pathbar{position:sticky;top:0;z-index:50;display:flex;justify-content:space-between;align-items:center;gap:1rem;background:rgba(243,245,250,.94);backdrop-filter:blur(6px);border-bottom:1px solid var(--line);padding:10px 32px}
.path{margin:0;font:500 .8rem var(--mono);color:var(--mute);overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.path a{color:var(--mute);text-decoration:none}.path a:hover{color:var(--blue-d)}.path i{font-style:normal;opacity:.5;margin:0 .25rem}.path b{color:var(--ink)}
.pb-r{display:flex;align-items:center;gap:1rem}.pb-tel{display:flex;gap:.4rem;align-items:center;font:600 .82rem var(--mono);color:var(--ink);text-decoration:none}
main{padding:0 32px 8px;max-width:1180px}
/* buttons */
.btn{display:inline-flex;align-items:center;gap:.6rem;font:700 .9rem var(--sans);border-radius:6px;padding:.7rem 1.1rem;text-decoration:none;border:2px solid transparent;cursor:pointer;line-height:1.1}
.btn-sm{padding:.5rem .8rem;font-size:.8rem}.btn-lg{padding:.9rem 1.4rem;font-size:.98rem}
.btn-lime{background:var(--lime);color:var(--navy);border-color:var(--lime)}.btn-lime:hover{background:#fff;color:var(--navy)}
.btn-blue{background:var(--blue);color:#fff;border-color:var(--blue)}.btn-blue:hover{background:var(--navy);border-color:var(--navy);color:#fff}
.btn-line{background:#fff;color:var(--navy);border-color:var(--navy)}.btn-line:hover{background:var(--navy);color:#fff}
.btnrow{display:flex;flex-wrap:wrap;gap:.8rem;margin:1.4rem 0}
.tag{font:600 .74rem var(--mono);text-transform:uppercase;letter-spacing:.1em;color:var(--blue-d);margin:0 0 .8rem}
.lead{font-size:1.08rem;color:var(--mute);max-width:62ch}
.ln{font-weight:700;text-decoration:none;border-bottom:2px solid var(--lime)}.more{margin:1.2rem 0 0}
.phead{padding:44px 0 24px;border-bottom:1px solid var(--line);margin-bottom:28px}.phead h1{max-width:20ch}
.blk{padding:34px 0}.blk.flush{padding-top:0}.bh{margin-bottom:1.2rem}
/* hero */
.hero{display:grid;grid-template-columns:1fr 1.05fr;gap:2.4rem;align-items:center;padding:48px 0 30px}
.hero h1{max-width:14ch}
.zeros{list-style:none;padding:0;margin:1.6rem 0 0;display:flex;flex-wrap:wrap;gap:.5rem 1.6rem;font-size:.84rem;color:var(--mute)}
.zeros b{display:inline-block;background:var(--navy);color:var(--lime);padding:.15rem .5rem;border-radius:4px;margin-right:.4rem;font-size:.85rem}
/* sheets/windows */
.sheet,.sheetform{background:var(--card);border:1px solid var(--navy);border-radius:10px;box-shadow:6px 6px 0 var(--navy);margin:0;overflow:hidden}
.tb{display:flex;align-items:center;gap:.8rem;background:var(--navy);color:#C7D2F5;padding:.55rem .9rem}
.dots{display:flex;gap:6px}.dots i{width:10px;height:10px;border-radius:50%;background:#4B5C92}.dots i:first-child{background:var(--lime)}
.tb .chip{margin-left:auto;background:var(--lime);color:var(--navy);font:700 .66rem var(--mono);padding:.1rem .5rem;border-radius:3px;text-transform:uppercase}
figcaption{font-size:.78rem;color:var(--mute);padding:.7rem 1rem;border-top:1px solid var(--line);background:#F8F9FD}
.tablewrap{overflow-x:auto;border:1px solid var(--line);border-radius:8px;background:#fff;margin:0 0 1.2rem}.tablewrap.flat{border:0;border-radius:0;margin:0}
table{width:100%;border-collapse:collapse;font-size:.88rem}
th,td{padding:.65rem .9rem;text-align:left;border-bottom:1px solid var(--line);border-right:1px solid #EAEEF6;vertical-align:top}
thead th{background:#EAEEF8;font:600 .72rem var(--mono);text-transform:uppercase;letter-spacing:.06em;color:var(--navy)}
tbody th{font-weight:600}td:last-child,th:last-child{border-right:0}
.sheet tbody th{background:#EAEEF8;width:2.2rem;text-align:center;font:500 .72rem var(--mono);color:var(--mute)}
.num{text-align:right;font-family:var(--mono);white-space:nowrap}
.sheet tr.gift td.num{color:#1B7A4B}.sheet tr.loan td.num{color:#B3361F}.sheet tr.sum td{background:var(--lime);color:var(--navy);font-weight:700}.sheet tr.sum th{background:var(--lime)}
tbody tr:last-child td,tbody tr:last-child th{border-bottom:0}
/* steps */
.steps{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(4,1fr);border:1px solid var(--navy);border-radius:10px;background:#fff;overflow:hidden}
.steps li{padding:1.1rem 1.1rem 1.3rem;border-right:1px solid var(--line);display:flex;flex-direction:column;gap:.3rem;font-size:.88rem;color:var(--mute)}.steps li:last-child{border-right:0}
.steps b{font-size:1.02rem;color:var(--navy)}.si{width:2.4rem;height:2.4rem;display:grid;place-items:center;background:var(--lime);color:var(--navy);border-radius:6px;margin-bottom:.5rem}
/* guide rows */
.grows{border:1px solid var(--navy);border-radius:10px;overflow:hidden;background:#fff}
.grow{display:grid;grid-template-columns:3.6rem 1fr 5.5rem;gap:1rem;padding:1rem 1.2rem;border-bottom:1px solid var(--line);color:var(--ink);text-decoration:none;align-items:center}.grow:last-child{border-bottom:0}.grow:hover{background:#EEF3FF}
.gn{color:var(--blue-d);font-weight:700;font-size:.95rem}.gt b{display:block;font-size:1rem;line-height:1.3;margin-bottom:.2rem}.gt em{font-style:normal;color:var(--mute);font-size:.86rem;display:block}.gm{color:var(--mute);text-align:right;line-height:1.5}
/* is / is not */
.isnot{display:grid;grid-template-columns:1fr 1fr;border:1px solid var(--navy);border-radius:10px;overflow:hidden;background:#fff}
.isnot>div{padding:1.4rem}.isnot .yes{border-right:1px solid var(--navy);background:#F5FBDF}.isnot h3{margin:0 0 .8rem}.isnot ul{list-style:none;padding:0;margin:0}.isnot li{display:flex;gap:.6rem;padding:.4rem 0;border-bottom:1px dashed var(--line)}.isnot li:last-child{border:0}
.isnot .yes .ic{color:#1B7A4B}.isnot .no .ic{color:#B3361F}
.cmd{display:flex;justify-content:space-between;align-items:center;gap:1.4rem;background:var(--navy);color:#fff;border-radius:10px;padding:1.6rem 1.8rem;margin:34px 0 40px}.cmd h2{margin:0;color:#fff;max-width:22ch}.cmd .mono{color:var(--lime);margin:0 0 .5rem;text-transform:none}
/* footer */
.foot{border-top:1px solid var(--line);margin-top:20px;background:#E9EDF7}
.ftab{display:grid;grid-template-columns:1.3fr 1.3fr 1fr;border-bottom:1px solid var(--line)}.ftab section{padding:24px 32px;border-right:1px solid var(--line)}.ftab section:last-child{border-right:0}
.ftab h2{margin:0 0 .7rem;color:var(--blue-d);font-size:.74rem}.ftab ul{list-style:none;padding:0;margin:0}.ftab li{padding:.15rem 0}.ftab a{color:var(--ink)}address{font-style:normal;font-size:.88rem}.tl{margin:.6rem 0 0;font-size:.85rem}
.ffine{padding:20px 32px;font-size:.78rem;color:var(--mute)}.ffine p{margin:0 0 .6rem;max-width:90ch}.ffine a{color:var(--ink)}
.status{display:flex;flex-wrap:wrap;gap:.4rem 1.6rem;background:var(--navy);color:#B7C4EE;font:500 .72rem var(--mono);padding:.65rem 32px;align-items:center}.status .dot{width:8px;height:8px;border-radius:50%;background:var(--lime)}
/* docs */
.docwrap{display:grid;grid-template-columns:200px minmax(0,1fr);gap:2.4rem;padding-top:44px}
.doc-out{position:sticky;top:76px;align-self:start;font-size:.85rem}.doc-out ol{padding:0 0 0 1rem;margin:.4rem 0 1.4rem}.doc-out li{padding:.2rem 0}.doc-out a{color:var(--ink);text-decoration:none}.doc-out a:hover{color:var(--blue-d);text-decoration:underline}
.meta div{display:flex;justify-content:space-between;gap:.5rem;border-top:1px solid var(--line);padding:.5rem 0}.meta dt{color:var(--mute)}.meta dd{margin:0;font-weight:600;text-align:right}
.doc{max-width:740px}.doc h1{font-size:clamp(1.7rem,3vw,2.4rem);max-width:none}
.summary{background:#fff;border:1px solid var(--navy);border-left:6px solid var(--lime);border-radius:8px;padding:1rem 1.2rem;margin:1.4rem 0 2rem}.summary .mono{color:var(--blue-d);margin:0 0 .4rem}.summary ul{margin:0;padding-left:1.1rem}.summary li{margin:.3rem 0}
.sb{scroll-margin-top:84px;margin-bottom:1.4rem}.sb h2{font-size:1.3rem;padding-top:.6rem}
.disc{background:#fff;border:1px solid var(--line);border-left:5px solid var(--navy);border-radius:6px;padding:1rem 1.2rem;font-size:.86rem;color:var(--mute);margin:1.6rem 0}
.pn{display:flex;justify-content:space-between;gap:1rem;margin-top:1.6rem}.pn a{display:flex;gap:.5rem;align-items:center;font-weight:600;font-size:.88rem;text-decoration:none;border:1px solid var(--navy);border-radius:6px;padding:.6rem .8rem;background:#fff;color:var(--navy)}.pn a:hover{background:var(--lime)}
/* aid table stack, qgrid */
.qgrid{display:grid;grid-template-columns:repeat(4,1fr);gap:1rem}.qc{background:#fff;border:1px solid var(--navy);border-radius:8px;padding:1rem}.qc b{display:block;margin-bottom:.4rem;color:var(--navy)}.qc p{font-size:.86rem;color:var(--mute);margin:0}
/* glossary */
.azn{display:flex;flex-wrap:wrap;gap:.3rem;margin-bottom:1rem}.azn a{width:2rem;height:2rem;display:grid;place-items:center;border:1px solid var(--navy);border-radius:4px;font:600 .8rem var(--mono);text-decoration:none;background:#fff;color:var(--navy)}.azn a:hover{background:var(--lime)}
.gl td.mono{color:var(--blue-d);font-weight:700;width:2.4rem}.gl tr{scroll-margin-top:80px}
/* faq */
.qas{border:1px solid var(--navy);border-radius:10px;overflow:hidden;background:#fff}.qa{border-bottom:1px solid var(--line)}.qa:last-child{border:0}
.qa summary{list-style:none;cursor:pointer;display:flex;align-items:center;gap:1rem;padding:1rem 1.2rem;font-weight:600}.qa summary::-webkit-details-marker{display:none}.qa summary .mono{color:var(--blue-d)}.qa summary .ic{margin-left:auto;transition:transform .2s}.qa[open] summary .ic{transform:rotate(45deg)}
.qa p{padding:0 1.2rem 1.1rem 3.6rem;margin:0;color:var(--mute)}.qa[open]{background:#F8FAFF}
/* about / contact */
.readme{display:grid;grid-template-columns:1fr 320px;gap:2.4rem;align-items:start}.rd h2{font-size:1.1rem;margin-top:1.4rem}.rd h2:first-child{margin-top:0}.rd p{max-width:62ch}
.kv{margin:0;border:1px solid var(--navy);border-radius:10px;background:#fff;overflow:hidden}.kv div{padding:.8rem 1rem;border-bottom:1px solid var(--line)}.kv div:last-child{border:0}.kv dt{color:var(--blue-d);margin-bottom:.1rem}.kv dd{margin:0;font-weight:500}
.two{display:grid;grid-template-columns:1fr 1fr;gap:2rem;align-items:start}.two .kv{margin-bottom:1rem}
/* forms */
.grp{border-bottom:1px solid var(--line)}.gh{margin:0;background:#EAEEF8;padding:.5rem 1rem;color:var(--blue-d);font-weight:700}
.r{display:grid;grid-template-columns:150px 1fr;border-bottom:1px solid var(--line)}.r:last-of-type{border-bottom:0}
.r>label{background:#F5F7FC;padding:.8rem 1rem;font-weight:600;font-size:.85rem;border-right:1px solid var(--line);display:flex;align-items:center}
.cell{padding:.4rem .6rem}.cell input,.cell select,.cell textarea{width:100%;font:400 .95rem var(--sans);padding:.55rem .6rem;border:1px solid transparent;border-radius:4px;background:transparent;color:var(--ink)}
.cell input:hover,.cell select:hover,.cell textarea:hover{border-color:var(--line)}.cell input:focus,.cell select:focus,.cell textarea:focus{border-color:var(--blue);background:#fff;outline:2px solid #B9C8FF}
.cell [aria-invalid=true]{border-color:#B3361F}.err,.cerr{display:block;color:#B3361F;font-size:.8rem;min-height:0}.err:empty,.cerr:empty{display:none}.cell .err{padding:0 .6rem .3rem}
.note,.hint,.form-note{font-size:.82rem;color:var(--mute);padding:.7rem 1rem;margin:0}.hint.pad{padding:.8rem 1rem 0}.pad{padding:.4rem 1rem 1rem}
.consent{display:flex;gap:.8rem;align-items:flex-start;padding:.9rem 1rem;border-top:1px solid var(--line);font-size:.8rem;line-height:1.55;color:#2B3558}.consent input{margin-top:.25rem;width:1.15rem;height:1.15rem;flex:none;accent-color:var(--blue)}.consent label{cursor:pointer}.consent.priv{background:#F5FBDF}.cerr{padding:0 1rem .5rem}
.grp.last .btn{margin:.4rem 1rem 0}.form-error{background:#FDECE8;color:#8F2412;border-bottom:1px solid #E7B1A7;padding:.8rem 1rem;font-size:.88rem}.form-error[hidden]{display:none}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.success{display:none;padding:2rem 1.6rem}.success.show{display:block}.success .big{width:3rem;height:3rem;border-radius:50%;background:var(--lime);color:var(--navy);display:grid;place-items:center;margin-bottom:1rem}.success .big .ic{width:1.6rem;height:1.6rem}
.sheetform.sm .r{grid-template-columns:110px 1fr}.cf form .r:last-of-type{border-bottom:1px solid var(--line)}
.gs{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:2rem;align-items:start}.gs-side{position:sticky;top:76px;font-size:.88rem}.next{padding-left:1.1rem}.next li{margin:.5rem 0}.gs-side h2{color:var(--blue-d)}
/* sms page */
.say{max-width:70ch;font-size:1.02rem}.small{font-size:.8rem;color:var(--mute)}.pf th{width:7.5rem;background:#EAEEF8;font-size:.82rem}.pf td{font-size:.86rem}
.bubs{list-style:none;padding:0;margin:0 0 1rem;display:flex;flex-direction:column;gap:.8rem}.bub{background:#fff;border:1px solid var(--navy);border-radius:10px 10px 10px 2px;padding:.8rem 1rem}.bub .mono{display:block;color:var(--blue-d);margin-bottom:.3rem;font-weight:700}.bub p{margin:0;font-size:.86rem;line-height:1.55}
.nf .big404{font-size:1.1rem;color:var(--blue-d);margin-bottom:1rem}
/* legal */
.legal{display:grid;grid-template-columns:230px minmax(0,1fr);gap:2.4rem;align-items:start}.outline{position:sticky;top:76px;font-size:.84rem}.outline ol{list-style:none;padding:0;margin:.5rem 0 0;border-left:2px solid var(--line)}.outline li a{display:flex;gap:.5rem;padding:.35rem .7rem;color:var(--ink);text-decoration:none;line-height:1.35}.outline li a span{font:600 .7rem var(--mono);color:var(--blue-d);padding-top:.15rem}.outline li a:hover{background:#fff}
.lg-doc{max-width:780px;padding-bottom:20px}.lg-doc .meta{color:var(--mute);border:0;margin:0 0 1rem;display:block}.lg-sec{margin-top:1.8rem;scroll-margin-top:80px}.lg-sec h2{display:flex;gap:.7rem;align-items:baseline;font-size:1.2rem;border-top:2px solid var(--navy);padding-top:.8rem}.lg-sec h2 span{font:700 .78rem var(--mono);color:var(--blue-d)}
.lg-doc .notice{background:#fff;border:1px solid var(--navy);border-left:6px solid var(--lime);border-radius:6px;padding:.9rem 1.1rem;margin:1rem 0}.notice p{margin:.3rem 0}.caps{font-size:.84rem}.lg-doc ul{padding-left:1.2rem}.lg-doc li{margin:.3rem 0}.lg-doc .lead{font-size:1rem}
/* responsive */
@media(max-width:1100px){.hero{grid-template-columns:1fr}.steps{grid-template-columns:1fr 1fr}.steps li:nth-child(2){border-right:0}.steps li:nth-child(-n+2){border-bottom:1px solid var(--line)}.qgrid{grid-template-columns:1fr 1fr}.gs{grid-template-columns:1fr}.gs-side{position:static}.readme{grid-template-columns:1fr}}
@media(max-width:900px){
:root{--side:0px}
.side{position:sticky;top:0;bottom:auto;width:auto;flex-direction:column;padding:10px 16px;overflow:visible}
.side-top{margin:0}.brand img{height:34px}
.nav-toggle{display:inline-flex;align-items:center;gap:.6rem;background:var(--lime);color:var(--navy);border:0;border-radius:6px;font:700 .85rem var(--sans);padding:.55rem .8rem;cursor:pointer}
.nav-toggle i{display:flex;flex-direction:column;gap:3px}.nav-toggle b{display:block;width:16px;height:2px;background:var(--navy);transition:transform .2s,opacity .2s}
.nav-open .nav-toggle i b:nth-child(1){transform:translateY(5px) rotate(45deg)}.nav-open .nav-toggle i b:nth-child(2){opacity:0}.nav-open .nav-toggle i b:nth-child(3){transform:translateY(-5px) rotate(-45deg)}
#primary-nav{display:none;position:absolute;left:0;right:0;top:100%;background:var(--navy);padding:10px 16px 20px;max-height:calc(100vh - 56px);overflow-y:auto;border-top:1px solid #2A3A6C}
#primary-nav.open{display:flex}
.col{margin-left:0}.pathbar{top:56px;padding:8px 16px;position:static}.pb-tel span{display:none}.pb-r{gap:.6rem}
main{padding:0 16px 8px}.ftab{grid-template-columns:1fr}.ftab section{border-right:0;border-bottom:1px solid var(--line);padding:20px 16px}.ffine,.status{padding-left:16px;padding-right:16px}
.docwrap,.legal{grid-template-columns:1fr;gap:1rem;padding-top:24px}.doc-out,.outline{position:static}.doc-out ol{display:flex;flex-wrap:wrap;gap:.2rem 1rem;padding:0;list-style:none}.doc-out .meta{display:none}.outline ol{border:0;display:flex;flex-wrap:wrap;gap:.2rem .6rem}.outline li a{background:#fff;border:1px solid var(--line);border-radius:4px}
.two{grid-template-columns:1fr}.cmd{flex-direction:column;align-items:flex-start}
}
@media(max-width:620px){
body{font-size:.98rem}.hero{padding:28px 0 20px}.phead{padding:28px 0 18px}
.steps{grid-template-columns:1fr}.steps li{border-right:0!important;border-bottom:1px solid var(--line)}.steps li:last-child{border:0}
.qgrid{grid-template-columns:1fr}.isnot{grid-template-columns:1fr}.isnot .yes{border-right:0;border-bottom:1px solid var(--navy)}
.grow{grid-template-columns:2.4rem 1fr}.gm{grid-column:2;text-align:left}
table.stack thead{display:none}table.stack,table.stack tbody,table.stack tr,table.stack td{display:block;width:100%}table.stack tr{border-bottom:2px solid var(--navy);padding:.4rem 0}table.stack td{border:0;padding:.3rem .9rem}table.stack td::before{content:attr(data-label);display:block;font:600 .68rem var(--mono);text-transform:uppercase;color:var(--blue-d)}
.r,.sheetform.sm .r{grid-template-columns:1fr}.r>label{border-right:0;border-bottom:1px solid var(--line);padding:.5rem 1rem}
.pn{flex-direction:column}.sheet,.sheetform{box-shadow:4px 4px 0 var(--navy)}
th,td{padding:.55rem .6rem}.sheet td,.sheet th{font-size:.8rem}.pb-r .btn{display:none}
.qa p{padding-left:1.2rem}
}
@media(prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}
.hero>*,.docwrap>*,.legal>*,.two>*,.gs>*,.readme>*{min-width:0}