/* Layout: light, institutional sibling of Apex — wide 1200px column, cool teal-biased neutrals,
   the logo's four segments (teal / green / blue) used as the only ornament. */
:root{
  --bg:#f4f7f8; --surface:#ffffff; --surface-2:#eaf0f2; --ink:#0f1e26; --muted:#52646d; --line:#d8e1e5;
  --teal:#00c4c6; --teal-ink:#007f86; --blue:#2e83bf; --blue-ink:#226a9f; --green:#77de54; --green-ink:#3f8f2a;
  --deep:#0b1820; --deep-2:#122430; --deep-ink:#e8f0f3; --deep-muted:#9fb2bb; --deep-line:#223845;
  --logo-word:#808285; --logo-l:block; --logo-d:none;
  --ph-bg:#fff4cc; --ph-ink:#6b5200;
  --shadow:0 1px 2px rgba(15,30,38,.06),0 8px 24px rgba(15,30,38,.06);
  --f-display:"Poppins",ui-sans-serif,system-ui,sans-serif;
  --f-body:"Figtree",ui-sans-serif,system-ui,sans-serif;
  --r:14px;
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --bg:#0a1419; --surface:#101e26; --surface-2:#15262f; --ink:#e6eef1; --muted:#97aab3; --line:#1f323c;
  --teal-ink:#3fd9db; --blue-ink:#6fb2e4; --green-ink:#8fe270;
  --deep:#060e12; --deep-2:#0e1c24; --deep-line:#1d3240;
  --logo-word:#ffffff; --logo-l:none; --logo-d:block;
  --ph-bg:#3a3110; --ph-ink:#ffe08a;
  --shadow:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.25);
  color-scheme:dark}}
:root[data-theme="dark"]{
  --bg:#0a1419; --surface:#101e26; --surface-2:#15262f; --ink:#e6eef1; --muted:#97aab3; --line:#1f323c;
  --teal-ink:#3fd9db; --blue-ink:#6fb2e4; --green-ink:#8fe270;
  --deep:#060e12; --deep-2:#0e1c24; --deep-line:#1d3240;
  --logo-word:#ffffff; --logo-l:none; --logo-d:block;
  --ph-bg:#3a3110; --ph-ink:#ffe08a;
  --shadow:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.25);
  color-scheme:dark}

*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:84px}
body{background:var(--bg);color:var(--ink);font:400 17px/1.6 var(--f-body);-webkit-font-smoothing:antialiased}
h1,h2,h3,h4{font-family:var(--f-display);line-height:1.15;margin:0;text-wrap:balance;letter-spacing:-.01em}
p{margin:0}
a{color:inherit}
:focus-visible{outline:2px solid var(--teal);outline-offset:3px;border-radius:6px}
.wrap{max-width:1200px;margin:0 auto;padding-inline:clamp(16px,4vw,40px)}
.eyebrow{display:flex;align-items:center;gap:10px;font:600 13px/1 var(--f-body);letter-spacing:.14em;text-transform:uppercase;color:var(--teal-ink)}
.seg{display:inline-flex;gap:3px}
.seg i{display:block;width:14px;height:4px;border-radius:2px}
.seg i:nth-child(1){background:var(--teal)} .seg i:nth-child(2){background:var(--green)} .seg i:nth-child(3){background:var(--blue)}
.h2{font-size:clamp(28px,3.6vw,42px);font-weight:600;margin-top:14px}
.lede{color:var(--muted);font-size:18px;max-width:62ch;margin-top:14px}
section{padding-block:clamp(64px,9vw,112px)}
.ph{background:var(--ph-bg);color:var(--ph-ink);border-radius:4px;padding:0 5px;font-weight:500;-webkit-box-decoration-break:clone;box-decoration-break:clone}
.btn{display:inline-flex;align-items:center;gap:8px;font:600 15px/1 var(--f-body);padding:14px 22px;border-radius:999px;text-decoration:none;border:1px solid transparent;cursor:pointer;transition:transform .15s,background .15s,border-color .15s}
.btn:hover{transform:translateY(-1px)}
.btn-primary{background:var(--ink);color:var(--bg)}
.btn-ghost{border-color:var(--line);color:var(--ink);background:var(--surface)}
.btn-ghost:hover{border-color:var(--teal)}

/* header */
header.top{position:sticky;top:env(safe-area-inset-top,0px);z-index:50;background:color-mix(in srgb,var(--bg) 86%,transparent);backdrop-filter:blur(12px);-webkit-backdrop-filter:blur(12px);border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;justify-content:space-between;gap:24px;height:72px}
.logo{display:flex;align-items:center;color:var(--logo-word);text-decoration:none}
.logo svg{height:34px;width:auto}
.logo .l{display:var(--logo-l)} .logo .d{display:var(--logo-d)}
.nav ul{display:flex;gap:24px;list-style:none;margin:0;padding:0}
.nav ul a{text-decoration:none;font-weight:500;font-size:15px;color:var(--muted)}
.nav ul a:hover{color:var(--ink)}
.nav .btn{padding:11px 18px;font-size:14px}
.menu{display:none;background:none;border:1px solid var(--line);border-radius:10px;width:42px;height:42px;color:var(--ink);cursor:pointer}
@media (max-width:960px){
  .nav ul{display:none;position:absolute;left:0;right:0;top:72px;flex-direction:column;gap:0;background:var(--surface);border-bottom:1px solid var(--line);padding:8px clamp(16px,4vw,40px) 16px}
  .nav ul.open{display:flex}
  .nav ul a{display:block;padding:12px 0;font-size:17px}
  .menu{display:grid;place-items:center}
  .nav .btn{display:none}
  .logo svg{height:28px}
}

/* hero */
.hero{padding-block:clamp(48px,7vw,96px) clamp(56px,8vw,104px);position:relative;overflow:hidden}
.hero-grid{display:grid;grid-template-columns:1.15fr .85fr;gap:clamp(32px,5vw,72px);align-items:center}
.hero h1{font-size:clamp(38px,5.6vw,68px);font-weight:600;margin-top:20px;letter-spacing:-.02em}
.hero h1 em{font-style:normal;background:linear-gradient(90deg,var(--blue) 0%,var(--teal) 55%,var(--green) 100%);-webkit-background-clip:text;background-clip:text;color:transparent}
.hero .lede{font-size:19px}
.hero-cta{display:flex;flex-wrap:wrap;gap:12px;margin-top:32px}
.creds{display:flex;flex-wrap:wrap;gap:8px 20px;margin-top:36px;color:var(--muted);font-size:14px}
.creds span{display:flex;align-items:center;gap:8px}
.creds span::before{content:"";width:6px;height:6px;border-radius:50%;background:var(--teal)}
.desk{background:var(--surface);border:1px solid var(--line);border-radius:20px;box-shadow:var(--shadow);overflow:hidden;min-width:0}
.desk-head{display:flex;justify-content:space-between;align-items:baseline;gap:12px;padding:20px 22px 14px;border-bottom:1px solid var(--line)}
.desk-head h3{font-size:16px;font-weight:600}
.desk-head time{font-size:13px;color:var(--muted);font-variant-numeric:tabular-nums}
.desk ol{list-style:none;margin:0;padding:6px 0}
.desk li{display:grid;grid-template-columns:64px 1fr auto;gap:14px;align-items:center;padding:12px 22px}
.desk li+li{border-top:1px dashed var(--line)}
.dd{font-family:var(--f-display);text-align:center;line-height:1;border-radius:10px;padding:8px 0;background:var(--surface-2)}
.dd b{display:block;font-size:22px;font-weight:600;font-variant-numeric:tabular-nums}
.dd small{display:block;font:600 11px/1 var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-top:4px}
.desk .what{font-weight:600;font-size:15px}
.desk .who{font-size:13px;color:var(--muted)}
.pill{font:600 12px/1 var(--f-body);padding:6px 10px;border-radius:999px;white-space:nowrap;font-variant-numeric:tabular-nums}
.pill.sec{background:color-mix(in srgb,var(--blue) 14%,transparent);color:var(--blue-ink)}
.pill.bir{background:color-mix(in srgb,var(--green) 18%,transparent);color:var(--green-ink)}
.desk-foot{padding:14px 22px 18px;border-top:1px solid var(--line);font-size:13px;color:var(--muted);display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}
.desk-foot a{color:var(--teal-ink);font-weight:600;text-decoration:none}
@media (max-width:900px){.hero-grid{grid-template-columns:1fr}}
@media (max-width:420px){.desk li{grid-template-columns:54px 1fr;}.desk li .pill{grid-column:2;justify-self:start}}

/* why */
.why{background:var(--surface);border-block:1px solid var(--line)}
.why-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin-top:48px;border-top:1px solid var(--line)}
.why-item{padding:28px 28px 8px 0;min-width:0}
.why-item+.why-item{padding-left:28px;border-left:1px solid var(--line)}
.why-item .k{font:600 13px/1 var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.why-item h3{font-size:20px;font-weight:600;margin-top:14px}
.why-item p{color:var(--muted);margin-top:10px;font-size:16px}
@media (max-width:760px){.why-grid{grid-template-columns:1fr}.why-item,.why-item+.why-item{padding-left:0;border-left:0}.why-item+.why-item{border-top:1px solid var(--line)}}

/* services carousel */
.svc-head{display:flex;justify-content:space-between;align-items:flex-end;gap:24px;flex-wrap:wrap}
.arrows{display:flex;gap:10px}
.arrows button{width:48px;height:48px;border-radius:50%;border:1px solid var(--line);background:var(--surface);color:var(--ink);font-size:20px;cursor:pointer}
.arrows button:hover{border-color:var(--teal)}
.track{display:grid;grid-auto-flow:column;grid-auto-columns:minmax(300px,calc((100% - 48px)/3));gap:24px;overflow-x:auto;scroll-snap-type:x mandatory;margin-top:40px;padding-bottom:12px;scrollbar-width:thin}
.card{scroll-snap-align:start;background:var(--surface);border:1px solid var(--line);border-radius:20px;padding:10px;display:flex;flex-direction:column;min-width:0;transition:border-color .2s,transform .2s}
.card:hover{border-color:color-mix(in srgb,var(--teal) 55%,var(--line));transform:translateY(-2px)}
.art{height:150px;border-radius:13px;position:relative;overflow:hidden;display:flex;align-items:flex-end;padding:18px}
.art::before{content:"";position:absolute;inset:0;background:var(--g)}
.art::after{content:"";position:absolute;inset:0;background:repeating-linear-gradient(0deg,transparent 0 23px,rgba(255,255,255,.14) 23px 24px)}
.art h3{position:relative;z-index:1;color:#fff;font-size:22px;font-weight:600;text-shadow:0 1px 12px rgba(0,0,0,.18)}
.art .no{position:absolute;z-index:1;top:16px;right:18px;font:600 12px/1 var(--f-body);letter-spacing:.12em;color:rgba(255,255,255,.85)}
.card .body{padding:18px 12px 12px;display:flex;flex-direction:column;gap:16px;flex:1}
.card p{color:var(--muted);font-size:15.5px}
.tags{display:flex;flex-wrap:wrap;gap:8px}
.tags span{font-size:13px;font-weight:500;border:1px solid var(--line);border-radius:999px;padding:6px 12px;color:var(--ink)}
.card a.more{margin-top:auto;color:var(--teal-ink);font-weight:600;text-decoration:none;font-size:15px}
.card a.more:hover{text-decoration:underline}
.note{color:var(--muted);font-size:14px;margin-top:20px}

/* calendar */
.cal{background:var(--surface-2)}
.cal-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:clamp(28px,4vw,56px);margin-top:44px;align-items:start}
.panel{background:var(--surface);border:1px solid var(--line);border-radius:20px;padding:clamp(20px,3vw,32px);min-width:0}
.field{display:flex;flex-direction:column;gap:8px}
.field+.field{margin-top:18px}
.row2 .field+.field{margin-top:0}
.row2+.field{margin-top:18px}
label{font-weight:600;font-size:14px}
select,input,textarea{font:inherit;font-size:16px;color:var(--ink);background:var(--bg);border:1px solid var(--line);border-radius:10px;padding:12px 14px;width:100%}
select:focus,input:focus,textarea:focus{outline:2px solid var(--teal);outline-offset:0;border-color:transparent}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.timeline{list-style:none;margin:0;padding:0;position:relative}
.timeline li{display:grid;grid-template-columns:22px 1fr;gap:16px;padding-bottom:22px;position:relative}
.timeline li:not(:last-child)::after{content:"";position:absolute;left:10px;top:24px;bottom:2px;width:2px;background:var(--line)}
.dot{width:22px;height:22px;border-radius:50%;border:2px solid var(--line);background:var(--surface);margin-top:2px}
.dot.sec{border-color:var(--blue);background:color-mix(in srgb,var(--blue) 18%,var(--surface))}
.dot.bir{border-color:var(--green);background:color-mix(in srgb,var(--green) 22%,var(--surface))}
.dot.fye{border-color:var(--teal);background:var(--teal)}
.tl-date{font:600 18px/1.3 var(--f-display);font-variant-numeric:tabular-nums}
.tl-what{font-weight:600;margin-top:2px}
.tl-basis{font-size:14px;color:var(--muted);margin-top:4px}
.tl-left{font-size:13px;font-weight:600;color:var(--teal-ink);margin-top:6px}
.tl-left.past{color:var(--muted)}
.ref{overflow-x:auto}
table{border-collapse:collapse;width:100%;font-size:15px;min-width:520px}
th,td{text-align:left;padding:12px 14px;border-bottom:1px solid var(--line);vertical-align:top}
th{font-size:12px;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);font-weight:600}
td.num{font-variant-numeric:tabular-nums;white-space:nowrap;font-weight:600}
.basis{font-size:13.5px;color:var(--muted);margin-top:14px;max-width:80ch}
@media (max-width:900px){.cal-grid{grid-template-columns:1fr}}

/* approach */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;margin-top:48px;counter-reset:s}
.step{background:var(--surface);border:1px solid var(--line);border-radius:18px;padding:24px;display:flex;flex-direction:column;gap:12px;min-width:0}
.step .n{font:600 13px/1 var(--f-body);letter-spacing:.12em;color:var(--teal-ink)}
.step h3{font-size:19px;font-weight:600}
.step p{color:var(--muted);font-size:15.5px}
.step .out{margin-top:auto;padding-top:14px;border-top:1px dashed var(--line);font-size:14px}
.step .out b{display:block;font-size:12px;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-bottom:4px}
.bar{height:4px;border-radius:2px;background:var(--line);position:relative;overflow:hidden}
.bar i{position:absolute;left:0;top:0;bottom:0;border-radius:2px;background:linear-gradient(90deg,var(--blue),var(--teal),var(--green))}
@media (max-width:960px){.steps{grid-template-columns:1fr 1fr}}
@media (max-width:560px){.steps{grid-template-columns:1fr}}

/* partners */
.partners{background:var(--surface);border-block:1px solid var(--line)}
.p-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:48px}
.person{display:flex;flex-direction:column;gap:14px;min-width:0}
.photo{aspect-ratio:4/5;max-width:100%;border-radius:18px;background:linear-gradient(160deg,var(--surface-2),color-mix(in srgb,var(--teal) 10%,var(--surface-2)));border:1px solid var(--line);display:grid;place-items:center;position:relative;overflow:hidden}
.photo img{width:100%;height:100%;object-fit:cover;object-position:50% 20%;display:block}
.photo span{font:600 64px/1 var(--f-display);color:color-mix(in srgb,var(--ink) 18%,transparent)}
.photo small{position:absolute;bottom:12px;left:12px;font-size:12px}
.person h3{font-size:22px;font-weight:600}
.person .role{color:var(--teal-ink);font-weight:600;font-size:15px;margin-top:-6px}
.person p{color:var(--muted);font-size:15.5px}
.inds{display:flex;flex-wrap:wrap;gap:10px;margin-top:40px;align-items:center}
.inds b{font-size:14px;margin-right:6px}
.inds span{font-size:14px;border:1px solid var(--line);border-radius:999px;padding:7px 14px;background:var(--bg)}
@media (max-width:900px){.p-grid{grid-template-columns:1fr 1fr}}
@media (max-width:600px){.p-grid{grid-template-columns:1fr}.photo{aspect-ratio:16/11}}

/* contact */
.contact{background:var(--deep);color:var(--deep-ink)}
.contact .eyebrow{color:var(--teal)}
.contact .lede{color:var(--deep-muted)}
.c-grid{display:grid;grid-template-columns:.85fr 1.15fr;gap:clamp(32px,5vw,72px);margin-top:44px}
.c-info{display:flex;flex-direction:column;gap:26px}
.c-info h4{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--deep-muted);margin-bottom:8px}
.c-info p{font-size:17px}
.copy{background:none;border:1px solid var(--deep-line);color:var(--deep-ink);border-radius:999px;font:600 12px/1 var(--f-body);padding:6px 10px;margin-left:8px;cursor:pointer}
.form{background:var(--deep-2);border:1px solid var(--deep-line);border-radius:20px;padding:clamp(20px,3vw,32px);min-width:0}
.form label{color:var(--deep-ink)}
.form select,.form input,.form textarea{background:var(--deep);border-color:var(--deep-line);color:var(--deep-ink);color-scheme:dark}
.form .row2{margin-top:18px}
.form .field+.field{margin-top:18px}
.row2 .field+.field{margin-top:0}
.row2+.field{margin-top:18px}
.form .btn{margin-top:22px;background:var(--teal);color:#05232a}
.out-box{margin-top:20px;border:1px solid var(--deep-line);border-radius:12px;padding:16px;font-size:14px;white-space:pre-wrap;color:var(--deep-muted)}
.contact .ph{background:#3a3110;color:#ffe08a}
@media (max-width:900px){.c-grid{grid-template-columns:1fr}}
@media (max-width:480px){.row2{grid-template-columns:1fr}}

/* footer */
footer{background:var(--deep);color:var(--deep-muted);border-top:1px solid var(--deep-line);padding-block:56px 32px;font-size:15px}
.f-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:32px}
footer .flogo{color:#fff}
footer .flogo svg{height:34px;width:auto}
footer h5{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--deep-ink);margin:0 0 14px}
footer ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:9px}
footer a{text-decoration:none}
footer a:hover{color:var(--deep-ink)}
.f-bottom{margin-top:44px;padding-top:22px;border-top:1px solid var(--deep-line);display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;font-size:13.5px}
footer .ph{background:#3a3110;color:#ffe08a}
@media (max-width:860px){.f-grid{grid-template-columns:1fr 1fr}}
@media (max-width:480px){.f-grid{grid-template-columns:1fr}}

/* ===== shared: cal links (home) ===== */
.cal-links{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-top:28px}
.cal-link{display:flex;flex-direction:column;gap:6px;text-decoration:none;background:var(--surface);border:1px solid var(--line);border-radius:18px;padding:22px 24px;transition:border-color .2s,transform .2s;min-width:0}
.cal-link:hover{border-color:var(--teal);transform:translateY(-2px)}
.cal-link .k{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--teal-ink)}
.cal-link b{font:600 19px/1.3 var(--f-display)}
.cal-link span:last-child{color:var(--muted);font-size:15px}
@media (max-width:760px){.cal-links{grid-template-columns:1fr}}
.nav ul a[aria-current="page"]{color:var(--ink);font-weight:600}

/* ===== inner page hero ===== */
.page-hero{padding-block:clamp(44px,6vw,80px) clamp(36px,5vw,56px);border-bottom:1px solid var(--line);background:linear-gradient(180deg,var(--surface) 0%,var(--bg) 100%)}
.crumbs{font-size:14px;color:var(--muted);display:flex;gap:8px;flex-wrap:wrap}
.crumbs a{text-decoration:none;color:var(--muted)} .crumbs a:hover{color:var(--ink)}
.page-hero h1{font-size:clamp(34px,5vw,58px);font-weight:600;letter-spacing:-.02em;margin-top:18px;max-width:20ch}
.page-hero .lede{font-size:19px;max-width:64ch}
.facts{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin-top:36px;border:1px solid var(--line);border-radius:18px;background:var(--surface);overflow:hidden}
.fact{padding:20px 22px;min-width:0}
.fact+.fact{border-left:1px solid var(--line)}
.fact b{display:block;font:600 26px/1.1 var(--f-display);font-variant-numeric:tabular-nums}
.fact span{display:block;font-size:14.5px;color:var(--muted);margin-top:8px}
.fact small{display:block;font-size:12.5px;color:var(--teal-ink);font-weight:600;margin-top:8px}
@media (max-width:760px){.facts{grid-template-columns:1fr}.fact+.fact{border-left:0;border-top:1px solid var(--line)}}
.sub{padding-block:clamp(56px,7vw,88px)}
.sub.alt{background:var(--surface);border-block:1px solid var(--line)}

/* ===== checker ===== */
.chk-grid{display:grid;grid-template-columns:.95fr 1.05fr;gap:clamp(24px,4vw,48px);margin-top:40px;align-items:start}
.chk-form .field+.field{margin-top:18px}
.money{position:relative}
.money::before{content:"₱";position:absolute;left:14px;top:50%;transform:translateY(-50%);color:var(--muted);font-weight:600}
.money input{padding-left:30px;font-variant-numeric:tabular-nums}
.hint{font-size:13.5px;color:var(--muted)}
.result{display:flex;flex-direction:column;gap:16px;min-width:0}
.summary{font-size:17px;padding:18px 20px;border-radius:14px;background:var(--surface-2);border:1px solid var(--line)}
.summary a{color:var(--teal-ink);font-weight:600;text-decoration:none;white-space:nowrap}
#verdicts{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.verdict{border:1px solid var(--line);border-radius:14px;padding:16px 18px;background:var(--surface);border-top-width:4px;min-width:0}
.verdict .v-who{font:600 12px/1 var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.verdict .v-title{font:600 19px/1.25 var(--f-display);margin-top:10px}
.verdict p{font-size:14.5px;color:var(--muted);margin-top:8px}
.v-yes{border-top-color:var(--blue)} .v-yes .v-title{color:var(--blue-ink)}
.v-no{border-top-color:var(--green)} .v-no .v-title{color:var(--green-ink)}
.v-na,.v-wait,.v-check{border-top-color:var(--line)}
@media (max-width:960px){.chk-grid{grid-template-columns:1fr}}
@media (max-width:520px){#verdicts{grid-template-columns:1fr}}

/* ===== decision tree ===== */
.tree{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.branch{border:1px solid var(--line);border-radius:16px;padding:16px;background:var(--bg);display:flex;flex-direction:column;gap:10px;min-width:0}
.branch h4{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
.q{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:10px 12px;font-size:14px;font-weight:600;position:relative}
.q::before{content:"?";display:inline-grid;place-items:center;width:18px;height:18px;border-radius:50%;background:var(--ink);color:var(--bg);font-size:11px;margin-right:8px;vertical-align:1px}
.fork{display:grid;grid-template-columns:auto 1fr;gap:6px 10px;align-items:start;padding-left:10px;border-left:2px solid var(--line);margin-left:12px}
.fork > em{font-style:normal;font:600 11px/1 var(--f-body);letter-spacing:.08em;text-transform:uppercase;color:var(--muted);padding-top:9px}
.leaf{border-radius:10px;padding:8px 12px;font-size:13.5px;font-weight:600;border:1px dashed var(--line);color:var(--muted);transition:all .2s}
.leaf.req{color:var(--blue-ink)} .leaf.ok{color:var(--green-ink)}
.leaf.on{border-style:solid;color:#fff}
.leaf.req.on{background:#226a9f;border-color:#226a9f}
.leaf.ok.on{background:#3a8526;border-color:#3a8526}
.tree-note{font-size:13px;color:var(--muted)}
@media (max-width:560px){.tree{grid-template-columns:1fr}}

/* ===== examples ===== */
.ex-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-top:36px}
.ex{background:var(--surface);border:1px solid var(--line);border-radius:16px;padding:20px;display:flex;flex-direction:column;gap:10px;min-width:0}
.ex .who{font:600 12px/1 var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.ex h3{font-size:17px;font-weight:600;line-height:1.35}
.ex p{font-size:14.5px;color:var(--muted)}
.ex .ans{font-weight:600;font-size:14.5px;color:var(--ink)}
.ex button{margin-top:auto;align-self:flex-start;background:none;border:1px solid var(--line);border-radius:999px;padding:8px 14px;font:600 13.5px/1 var(--f-body);color:var(--teal-ink);cursor:pointer}
.ex button:hover{border-color:var(--teal)}
@media (max-width:1000px){.ex-grid{grid-template-columns:1fr 1fr}}
@media (max-width:540px){.ex-grid{grid-template-columns:1fr}}

/* ===== tables ===== */
.tbl{margin-top:32px;overflow-x:auto;background:var(--surface);border:1px solid var(--line);border-radius:16px}
.tbl table{min-width:640px}
.tbl th,.tbl td{padding:14px 18px}
.tbl tbody tr:last-child td{border-bottom:0}
.tbl td b{font-weight:600}
.tick{color:var(--teal-ink);font-weight:700;text-align:center} .dash{color:var(--muted);text-align:center}
.tbl th.c{text-align:center}
.tag{display:inline-block;font:600 11.5px/1 var(--f-body);padding:5px 8px;border-radius:6px;background:var(--surface-2);color:var(--muted);margin-left:6px;vertical-align:2px}

/* ===== filing order ===== */
.order{display:grid;grid-template-columns:repeat(4,1fr);gap:0;margin-top:36px;counter-reset:o}
.ord{padding:22px 20px 22px 0;position:relative;min-width:0}
.ord+.ord{padding-left:20px;border-left:1px solid var(--line)}
.ord .n{font:600 40px/1 var(--f-display);color:color-mix(in srgb,var(--teal) 70%,var(--ink))}
.ord h3{font-size:18px;font-weight:600;margin-top:12px}
.ord .plat{display:inline-block;margin-top:8px;font:600 12px/1 var(--f-body);padding:6px 10px;border-radius:999px}
.plat.bir{background:color-mix(in srgb,var(--green) 18%,transparent);color:var(--green-ink)}
.plat.sec{background:color-mix(in srgb,var(--blue) 14%,transparent);color:var(--blue-ink)}
.ord p{font-size:14.5px;color:var(--muted);margin-top:10px}
.ord .keep{font-size:13.5px;margin-top:10px}
@media (max-width:900px){.order{grid-template-columns:1fr 1fr}.ord:nth-child(3){padding-left:0;border-left:0}.ord:nth-child(n+3){border-top:1px solid var(--line)}}
@media (max-width:520px){.order{grid-template-columns:1fr}.ord,.ord+.ord{padding-left:0;border-left:0}.ord+.ord{border-top:1px solid var(--line)}}

/* ===== cta band ===== */
.band{background:var(--deep);color:var(--deep-ink);border-radius:22px;padding:clamp(28px,4vw,48px);display:grid;grid-template-columns:1.4fr auto;gap:24px;align-items:center}
.band h2{font-size:clamp(24px,3vw,32px);font-weight:600}
.band p{color:var(--deep-muted);margin-top:10px;max-width:60ch}
.band .btn{background:var(--teal);color:#05232a}
@media (max-width:760px){.band{grid-template-columns:1fr}}
.sources{font-size:14px;color:var(--muted);margin-top:32px}
.sources h4{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;margin-bottom:12px;color:var(--ink)}
.sources ol{margin:0;padding-left:20px;display:flex;flex-direction:column;gap:6px}
.sources a{color:var(--teal-ink)}

/* ===== article ===== */
.art-wrap{display:grid;grid-template-columns:minmax(0,1fr) 260px;gap:clamp(32px,5vw,72px);align-items:start;padding-block:clamp(40px,6vw,72px)}
.article{max-width:70ch;min-width:0}
.article h2{font-size:clamp(24px,2.8vw,30px);font-weight:600;margin-top:56px;scroll-margin-top:90px}
.article h3{font-size:19px;font-weight:600;margin-top:32px}
.article p,.article li{font-size:17.5px;line-height:1.7}
.article p{margin-top:16px}
.article ul,.article ol{margin:14px 0 0;padding-left:22px;display:flex;flex-direction:column;gap:6px}
.article a{color:var(--teal-ink)}
.article code{font-size:.92em;background:var(--surface-2);padding:1px 6px;border-radius:5px}
.meta{display:flex;flex-wrap:wrap;gap:6px 16px;color:var(--muted);font-size:14.5px;margin-top:22px}
.toc{position:sticky;top:96px;border-left:2px solid var(--line);padding-left:18px}
.toc h4{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin-bottom:12px}
.toc ol{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px}
.toc a{text-decoration:none;color:var(--muted);font-size:14.5px}
.toc a:hover{color:var(--ink)}
@media (max-width:960px){.art-wrap{grid-template-columns:1fr}.toc{display:none}}
.flow{display:grid;grid-template-columns:1fr auto 1fr auto 1fr;gap:10px;align-items:stretch;margin-top:24px}
.flow .st{background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:16px;min-width:0}
.flow .st .k{font:600 11.5px/1 var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.flow .st b{display:block;font:600 17px/1.3 var(--f-display);margin-top:8px}
.flow .st span{display:block;font-size:13.5px;color:var(--muted);margin-top:8px}
.flow .st em{display:block;font-style:normal;font-size:13px;font-weight:600;margin-top:10px;color:var(--teal-ink)}
.flow .ar{display:grid;place-items:center;color:var(--muted);font-size:20px}
@media (max-width:700px){.flow{grid-template-columns:1fr}.flow .ar{transform:rotate(90deg);height:20px}}
.callout{margin-top:24px;border:1px solid var(--line);border-left:4px solid var(--teal);background:var(--surface);border-radius:12px;padding:18px 20px}
.callout b{display:block;font-family:var(--f-display);font-weight:600;font-size:16px}
.callout p{margin-top:8px!important;font-size:16px!important;color:var(--muted)}
.callout.warn{border-left-color:#d9a514}
.steps-list{list-style:none;padding:0!important;counter-reset:st;gap:0!important}
.steps-list > li{counter-increment:st;position:relative;padding:18px 0 18px 52px;border-top:1px solid var(--line)}
.steps-list > li:last-child{border-bottom:1px solid var(--line)}
.steps-list > li::before{content:counter(st);position:absolute;left:0;top:18px;width:34px;height:34px;border-radius:50%;display:grid;place-items:center;font:600 15px/1 var(--f-display);background:var(--surface-2);color:var(--ink)}
.steps-list > li > b{display:block;font:600 18px/1.35 var(--f-display)}
.steps-list ul{margin-top:8px!important}
.steps-list li li{font-size:16px}
.checklist{list-style:none;padding:0!important;margin-top:18px!important;gap:0!important;border:1px solid var(--line);border-radius:14px;background:var(--surface);overflow:hidden}
.checklist li{border-top:1px solid var(--line)} .checklist li:first-child{border-top:0}
.checklist label{display:flex;gap:12px;align-items:flex-start;padding:13px 16px;font-weight:500;font-size:16px;cursor:pointer}
.checklist input{width:18px;height:18px;margin-top:4px;accent-color:var(--teal);flex:none}
.checklist input:checked + span{color:var(--muted);text-decoration:line-through}
.portal{display:flex;flex-wrap:wrap;gap:10px;margin-top:18px}
.portal a{display:inline-flex;gap:8px;align-items:center;border:1px solid var(--line);border-radius:999px;padding:9px 14px;text-decoration:none;font-weight:600;font-size:14.5px;background:var(--surface);color:var(--ink)}
.portal a:hover{border-color:var(--teal)}

/* ===== about ===== */
.about-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:clamp(28px,5vw,72px);align-items:start}
.prose{min-width:0}
.prose p{font-size:18px;line-height:1.7;color:var(--ink);max-width:62ch}
.prose p+p{margin-top:18px}
@media (max-width:900px){.about-grid{grid-template-columns:1fr}}
.mv{display:grid;grid-template-columns:1fr 1fr;gap:clamp(28px,4vw,56px)}
.mv-item{min-width:0}
.mv-text{font:500 clamp(21px,2.3vw,27px)/1.4 var(--f-display);margin-top:18px!important;letter-spacing:-.01em;text-wrap:pretty}
.mv-sub{color:var(--muted);margin-top:16px!important;max-width:58ch}
.values{display:grid;grid-template-columns:repeat(4,1fr);gap:0;margin-top:56px;border-top:1px solid var(--line)}
.val{padding:26px 26px 4px 0;min-width:0}
.val+.val{padding-left:26px;border-left:1px solid var(--line)}
.val .k{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--teal-ink)}
.val h3{font-size:19px;font-weight:600;margin-top:12px}
.val p{color:var(--muted);font-size:15.5px;margin-top:8px}
@media (max-width:900px){.mv{grid-template-columns:1fr}.values{grid-template-columns:1fr 1fr}.val:nth-child(3){padding-left:0;border-left:0}.val:nth-child(n+3){border-top:1px solid var(--line)}}
@media (max-width:540px){.values{grid-template-columns:1fr}.val,.val+.val{padding-left:0;border-left:0}.val+.val{border-top:1px solid var(--line)}}
.profile{display:grid;grid-template-columns:300px 1fr;gap:clamp(24px,4vw,56px);padding-block:44px;border-top:1px solid var(--line);margin-top:44px;scroll-margin-top:90px}
.profile + .profile{margin-top:0}
.profile .photo{aspect-ratio:4/5;align-self:start}
.pbody{min-width:0;display:flex;flex-direction:column;gap:14px}
.pbody h3{font-size:clamp(24px,2.6vw,30px);font-weight:600}
.pbody .role{color:var(--teal-ink);font-weight:600;margin-top:-6px}
.pbody p{font-size:17px;max-width:64ch}
.pfacts{margin:6px 0 0;display:grid;gap:0;border:1px solid var(--line);border-radius:14px;background:var(--surface);overflow:hidden}
.pfacts > div{display:grid;grid-template-columns:130px 1fr;gap:16px;padding:12px 16px}
.pfacts > div+div{border-top:1px solid var(--line)}
.pfacts dt{font:600 12px/1.6 var(--f-body);letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.pfacts dd{margin:0;font-size:15.5px}
@media (max-width:760px){.profile{grid-template-columns:1fr}.profile .photo{max-width:340px;aspect-ratio:4/5}.pfacts > div{grid-template-columns:1fr;gap:4px}}
.inds.big{margin-top:28px}
.inds.big span{font-size:15px;padding:9px 16px}
.more-link{color:var(--teal-ink);font-weight:600;text-decoration:none;font-size:15px}

/* ===== decision tree (requirements) ===== */
.dt-grid{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(300px,.65fr);gap:clamp(24px,4vw,48px);margin-top:40px;align-items:start}
.dt-side{position:sticky;top:92px}
.dt-side #verdicts{grid-template-columns:1fr}
.dt{list-style:none;margin:0;padding:0;position:relative}
.dt::before{content:"";position:absolute;left:17px;top:24px;bottom:40px;width:2px;background:var(--line)}
.dt > li{position:relative;padding-left:52px}
.dt > li + li{margin-top:18px}
.dt-stage{display:flex;flex-wrap:wrap;align-items:center;gap:10px;font-size:14.5px;color:var(--muted);padding-top:8px}
.dt-stage::before{content:"";position:absolute;left:10px;top:12px;width:16px;height:16px;border-radius:4px;background:var(--surface);border:2px solid var(--teal);transform:rotate(45deg)}
.dt-badge{font:600 12px/1 var(--f-body);letter-spacing:.1em;text-transform:uppercase;padding:7px 11px;border-radius:999px}
.dt-badge.sec{background:color-mix(in srgb,var(--blue) 14%,transparent);color:var(--blue-ink)}
.dt-badge.bir{background:color-mix(in srgb,var(--green) 18%,transparent);color:var(--green-ink)}
.dt-node{background:var(--surface);border:1px solid var(--line);border-radius:16px;padding:18px 20px;margin-left:52px;padding-left:20px!important}
.dt-n{position:absolute;left:-53px;top:14px;width:36px;height:36px;border-radius:50%;display:grid;place-items:center;font:600 15px/1 var(--f-display);background:var(--ink);color:var(--bg)}
.dt-q{font:600 17px/1.4 var(--f-display)}
.dt-ans{display:flex;flex-direction:column;gap:8px;margin-top:14px}
.dt-row{display:grid;grid-template-columns:44px 1fr;gap:10px;align-items:center}
.dt-row em{font-style:normal;font:600 12px/1 var(--f-body);letter-spacing:.08em;text-transform:uppercase;color:var(--muted)}
.dt-go{font-size:14.5px;color:var(--muted);padding:8px 12px;border-radius:10px;background:var(--bg)}
.dt-go.on{color:var(--ink);outline:2px solid var(--teal)}
.dt-types{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:14px}
.dt-type{border:1px solid var(--line);border-radius:12px;padding:14px;background:var(--bg);display:flex;flex-direction:column;gap:8px;min-width:0}
.dt-type b{font-size:14.5px;font-weight:600;line-height:1.35}
.dt-type .thr{font-size:14px;color:var(--ink)}
.dt-type .thr u{text-decoration:none;font-weight:700;color:var(--teal-ink)}
.dt-yn{display:flex;flex-wrap:wrap;gap:6px;margin-top:auto}
.dt-yn .leaf{font-size:12.5px;padding:6px 10px}
.dt-note{font-size:13.5px;color:var(--muted);margin-top:12px}
.dt-end{background:var(--deep);color:var(--deep-ink);border-radius:16px;padding:18px 20px!important;margin-left:52px;font-size:15.5px}
.dt-end b{display:block;font:600 17px/1.3 var(--f-display);margin-bottom:6px}
.dt-end::before{content:"";position:absolute;left:-42px;top:20px;width:16px;height:16px;border-radius:50%;background:var(--teal)}
.dt .leaf{display:inline-block}
@media (max-width:1000px){.dt-grid{grid-template-columns:1fr}.dt-side{position:static}}
@media (max-width:620px){
  .dt::before{left:13px}
  .dt > li{padding-left:40px}
  .dt-node,.dt-end{margin-left:40px}
  .dt-n{left:-41px;width:28px;height:28px;font-size:13px}
  .dt-stage::before{left:6px}
  .dt-end::before{left:-33px}
  .dt-types{grid-template-columns:1fr}
}
.hero-solo{max-width:1200px}
.hero-solo > div{max-width:820px}
.svc-intro{display:grid;grid-template-columns:1fr 1fr;gap:clamp(28px,5vw,72px);align-items:start}
.svc-intro .h2{font-size:clamp(28px,3.4vw,40px)}
.svc-copy{padding-top:clamp(0px,4vw,46px);min-width:0}
.svc-copy p{font-size:17px;line-height:1.7;color:var(--muted)}
.svc-copy p+p{margin-top:16px}
.svc-nav{margin-top:48px;align-items:center}
.svc-nav h3{font-size:20px;font-weight:600}
.svc-nav + .track{margin-top:20px}
@media (max-width:900px){.svc-intro{grid-template-columns:1fr}.svc-copy{padding-top:0}}

/* ===== checker refinements (requirements) ===== */
.chk-steps{display:flex;flex-wrap:wrap;align-items:center;gap:0;margin-top:24px}
.chk-step{display:inline-flex;align-items:center;gap:9px;font:600 13px/1 var(--f-body);color:var(--muted)}
.chk-step b{display:inline-grid;place-items:center;width:24px;height:24px;border-radius:50%;background:var(--surface-2);border:1px solid var(--line);font:600 12px/1 var(--f-display);color:var(--teal-ink)}
.chk-step+.chk-step{margin-left:14px}
.chk-step+.chk-step::before{content:"";width:24px;height:1px;background:var(--line);margin-right:14px}
/* flatten the tree: hairline dividers, no stacked cards or dashed borders */
.dt-node{background:transparent;border-color:transparent;border-radius:0;border-top:1px solid var(--line)}
.dt-go{background:transparent;padding:5px 0;color:var(--muted)}
.dt-go.on{outline:0;color:var(--ink);font-weight:600}
.leaf{border:0;background:transparent;padding:5px 0;font-weight:600;color:var(--muted);border-radius:0}
.leaf.req{color:var(--blue-ink)} .leaf.ok{color:var(--green-ink)}
.leaf.on{background:transparent;color:var(--ink)}
.leaf.on::before{content:"";display:inline-block;width:7px;height:7px;border-radius:50%;margin-right:8px;vertical-align:1px}
.leaf.req.on{color:var(--blue-ink);background:transparent;border-color:transparent} .leaf.req.on::before{background:var(--blue)}
.leaf.ok.on{color:var(--green-ink);background:transparent;border-color:transparent} .leaf.ok.on::before{background:var(--green)}
/* SEC threshold: scannable rows instead of four bordered cards */
.dt-types{grid-template-columns:1fr;gap:0;margin-top:16px;border-top:1px solid var(--line)}
.dt-type{border:0;border-radius:0;background:transparent;padding:13px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:1.25fr 1.1fr auto;gap:4px 20px;align-items:baseline}
.dt-type b{font-size:14.5px;font-weight:600}
.dt-type .thr{font-size:13.5px;color:var(--muted)}
.dt-type .thr u{color:var(--teal-ink)}
.dt-type .dt-yn{margin:0;justify-content:flex-end;gap:16px;flex-wrap:nowrap}
.dt-yn .leaf{padding:0;font-size:12.5px;white-space:nowrap}
@media (max-width:620px){.dt-type{grid-template-columns:1fr;gap:4px}.dt-type .dt-yn{justify-content:flex-start}}
/* sidebar = persistent assessment summary, results first */
.chk-head h3{font:600 20px/1.2 var(--f-display)}
.chk-head .hint{margin-top:6px}
.chk-form .summary{margin-top:16px}
.chk-form #verdicts{margin-top:12px;gap:10px}
.verdict{border:1px solid var(--line);border-top-width:1px;border-left-width:4px;border-radius:12px;background:var(--bg)}
.v-yes{border-left-color:var(--blue)} .v-no{border-left-color:var(--green)}
.v-na,.v-wait,.v-check{border-left-color:var(--line)}
.chk-details{margin-top:24px;padding-top:22px;border-top:1px solid var(--line)}
.chk-label{font:600 12px/1 var(--f-body);letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin-bottom:16px}

/* ===== filing guide editorial ===== */
.article h2{margin-top:52px;padding-top:30px;border-top:1px solid var(--line)}
.article h2#short{margin-top:0;padding-top:0;border-top:0}
.flow .st .r{display:block;font-size:12.5px;color:var(--muted);margin-top:10px}
.note-line{display:grid;grid-template-columns:3px 1fr;gap:16px;margin-top:22px}
.note-line::before{content:"";background:var(--teal);border-radius:2px}
.note-line p{font-size:15.5px;color:var(--muted);margin:0}
.note-line.amber::before{background:#d9a514}
.keydates{list-style:none;margin:18px 0 0;padding:0;border-top:1px solid var(--line)}
.keydates li{display:grid;grid-template-columns:1fr auto;gap:10px 24px;padding:13px 0;border-bottom:1px solid var(--line);align-items:baseline}
.keydates .d{font:600 16px/1.3 var(--f-display);font-variant-numeric:tabular-nums;white-space:nowrap;color:var(--ink)}
.keydates .l{color:var(--ink);font-size:15.5px}
.keydates .n{display:block;font-size:13.5px;color:var(--muted);margin-top:3px}
@media (max-width:560px){.keydates li{grid-template-columns:1fr}.keydates .d{margin-top:4px}}