:root {
  color-scheme: light;
  --ink: #182126;
  --ink-soft: #39454b;
  --muted: #586269;
  --paper: #f9f8f5;
  --line: #dde1e0;
  --brand: #1d6078;
  --brand-hover: #154d61;
  --warning-ink: #6a4d18;
  --warning-surface: #fff8e8;
  --warning-line: #e4cf9f;
  --page-gutter: 48px;
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", sans-serif;
  font-synthesis: none;
}
* { box-sizing: border-box; }
body { min-width: 0; margin: 0; color: var(--ink); background: var(--paper); font-size: 1rem; line-height: 1.8; -webkit-font-smoothing: antialiased; }
::selection { color: var(--ink); background: #d6e7ec; }
img { display: block; max-width: 100%; }
a { color: var(--brand); text-decoration-thickness: 1px; text-underline-offset: 0.22em; }
a:hover { color: var(--brand-hover); }
a:focus-visible, [tabindex]:focus-visible { outline: 2px solid var(--brand); outline-offset: 3px; }
.skip-link { position: fixed; z-index: 20; top: 12px; left: 12px; padding: 10px 14px; color: #fff; background: var(--ink); transform: translateY(-160%); }
.skip-link:focus { transform: translateY(0); }
.skip-link:hover { color: #fff; }
.site-header { width: min(100%, 1216px); min-height: 88px; margin: 0 auto; padding: 20px var(--page-gutter); display: flex; align-items: center; justify-content: space-between; gap: 20px; border-bottom: 1px solid var(--line); }
.brand { min-height: 44px; display: inline-flex; align-items: center; gap: 12px; color: var(--ink); font-weight: 650; text-decoration: none; }
.brand:hover { color: var(--ink); }
.brand img { width: 40px; height: 40px; flex: 0 0 auto; object-fit: contain; }
.site-header nav, .site-footer nav { display: flex; flex-wrap: wrap; gap: 4px 20px; }
.site-header nav a { min-height: 44px; padding: 8px 0; display: inline-flex; align-items: center; color: var(--muted); }
a[aria-current="page"] { font-weight: 650; }
main { min-width: 0; display: block; }
.hero, .section { width: min(calc(100% - (2 * var(--page-gutter))), 1120px); margin: 0 auto; }
.hero { padding: 80px 0 64px; }
.hero h1 { margin: 0 0 24px; font-size: clamp(1.25rem, 6vw, 3.5rem); white-space: nowrap; font-weight: 650; line-height: 1.3; letter-spacing: -0.025em; }
.lead { max-width: 700px; color: var(--muted); font-size: 1.125rem; line-height: 1.8; }
.hero-actions { margin-top: 28px; }
.hero-actions:empty { display: none; }
.button { min-height: 48px; padding: 10px 22px; display: inline-flex; align-items: center; justify-content: center; border: 1px solid var(--brand); border-radius: 4px; font-weight: 650; line-height: 1.5; text-decoration: none; }
.button.primary { color: #fff; background: var(--brand); }
.button.primary:hover { color: #fff; background: var(--brand-hover); }
.button.secondary { color: var(--brand); background: transparent; }
.features { padding: 40px 0 64px; border-top: 1px solid var(--line); }
.section h2 { margin: 0 0 28px; font-size: 1.5rem; font-weight: 650; line-height: 1.5; }
.feature-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 32px 64px; }
.feature-grid article { min-width: 0; }
.feature-grid h3 { margin: 0 0 8px; font-size: 1.125rem; font-weight: 650; }
.feature-grid p { max-width: 440px; margin: 0; color: var(--muted); }
.document-layout { width: min(100%, 1216px); margin: 0 auto 72px; padding: 0 var(--page-gutter); }
.document-layout > .preview-notice, .document-layout > .document-hero, .document-layout > .document-toc, .document-layout > .document, .document-layout > .important-note, .document-layout > .section { width: min(100%, 760px); margin-right: auto; margin-left: auto; }
.document-hero { padding: 56px 0 32px; border-bottom: 1px solid var(--line); }
.document-hero h1 { margin: 0 0 20px; font-size: clamp(1.875rem, 3.2vw, 2.5rem); font-weight: 650; line-height: 1.35; letter-spacing: -0.02em; text-wrap: balance; }
.document-hero > p:last-child { color: var(--muted); }
.draft-status { margin: 24px 0; padding: 16px; color: var(--warning-ink); border: 1px solid var(--warning-line); background: var(--warning-surface); font-size: 0.95rem; font-style: normal; }
.draft-status strong { display: block; margin-bottom: 4px; }
.document-meta { margin: 24px 0; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); }
.document-meta div { min-width: 0; padding: 12px 14px 12px 0; border-top: 1px solid var(--line); }
.document-meta div + div { padding-left: 14px; border-left: 1px solid var(--line); }
.document-meta dt { color: var(--muted); font-size: 0.875rem; }
.document-meta dd { margin: 2px 0 0; font-weight: 650; overflow-wrap: anywhere; }
.document-toc { padding: 28px 0; border-bottom: 1px solid var(--line); }
.document-toc h2 { margin: 0 0 14px; font-size: 1.125rem; }
.document-toc ol { margin: 0; padding-left: 1.4em; columns: 2; column-gap: 48px; }
.document-toc li { margin: 5px 0; break-inside: avoid; }
.document-toc a { display: inline-block; padding: 2px 0; }
.document { margin-top: 24px; padding: 0; overflow-wrap: break-word; }
.document > section { padding: 32px 0; border-bottom: 1px solid var(--line); scroll-margin-top: 24px; }
.document > section:last-child { border-bottom: 0; }
.document section section { padding: 18px 0 0; }
.document h2 { margin: 0 0 14px; font-size: 1.35rem; line-height: 1.5; }
.document h3 { margin: 18px 0 8px; line-height: 1.5; }
.document p, .document li { color: var(--ink-soft); }
.document ul, .document ol:not(.steps) { padding-left: 1.35em; }
.document li + li { margin-top: 12px; }
.document a, .support-address { overflow-wrap: anywhere; }
.document address { color: var(--ink-soft); font-style: normal; }
.document code { font-family: ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, monospace; font-size: 0.9em; overflow-wrap: anywhere; }
.table-scroll { max-width: 100%; margin: 24px 0; overflow-x: auto; }
.document table { width: 100%; border-collapse: collapse; font-size: 0.94rem; line-height: 1.75; overflow-wrap: anywhere; }
.document caption { padding: 14px 0; font-weight: 650; text-align: left; }
.document th, .document td { padding: 12px; border: 1px solid var(--line); text-align: left; vertical-align: top; }
.document th { background: #f0f2f0; }
.preview-notice { margin-top: 20px; margin-bottom: 0; padding: 12px 16px; color: var(--warning-ink); border: 1px solid var(--warning-line); background: var(--warning-surface); font-size: 0.94rem; overflow-wrap: anywhere; }
main > .preview-notice { width: min(calc(100% - (2 * var(--page-gutter))), 1120px); margin-right: auto; margin-left: auto; }
.important-note { margin-top: 32px; padding: 24px; display: grid; grid-template-columns: minmax(0, 1fr) auto; align-items: center; gap: 16px 24px; color: var(--warning-ink); border: 1px solid var(--warning-line); background: var(--warning-surface); }
.important-note > div { grid-column: 1 / -1; }
.important-note h2 { margin: 0 0 12px; font-size: 1.5rem; line-height: 1.5; }
.important-note p { margin: 0; }
.steps { margin-top: 24px; padding: 0; list-style: none; }
.steps li { padding: 20px 0; display: grid; grid-template-columns: 32px minmax(0, 1fr); gap: 16px; border-top: 1px solid var(--line); }
.steps li:last-child { border-bottom: 1px solid var(--line); }
.steps li > span { color: var(--brand); font-weight: 650; }
.steps p { margin: 4px 0 0; }
.support-address { margin: 20px 0 0; font-size: 1.125rem; }
.support-address a { display: inline-block; padding: 6px 0; }
.faq { padding: 40px 0 0; }
.faq-list article { min-width: 0; padding: 24px 0; border-top: 1px solid var(--line); }
.faq-list h3 { margin: 0 0 8px; font-size: 1.125rem; font-weight: 650; }
.faq-list p { margin: 0; color: var(--muted); }
.site-footer { width: min(100%, 1216px); margin: 0 auto; padding: 32px var(--page-gutter) 40px; display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 20px 32px; border-top: 1px solid var(--line); color: var(--muted); font-size: 0.9rem; }
.site-footer p { margin: 4px 0 0; }
.site-footer a { min-height: 44px; padding: 8px 0; display: inline-flex; align-items: center; color: var(--muted); }
.site-footer a:hover { color: var(--brand); }
.site-footer a[aria-current="page"] { color: var(--brand); }
.filing { grid-column: 1 / -1; text-align: center; overflow-wrap: anywhere; }
@media (max-width: 800px) {
  :root { --page-gutter: 32px; }
  .site-footer { grid-template-columns: 1fr; }
  .document-meta { grid-template-columns: 1fr; }
  .document-meta div + div { padding-left: 0; border-left: 0; }
  .important-note { grid-template-columns: 1fr; }
  .important-note > div { grid-column: auto; }
}
@media (max-width: 520px) {
  :root { --page-gutter: 20px; }
  .site-header { min-height: 76px; padding-top: 14px; padding-bottom: 14px; }
  .brand { gap: 8px; font-size: 0.94rem; }
  .brand img { width: 34px; height: 34px; }
  .site-header nav { gap: 0; }
  .hero { padding: 48px 0; }
  .lead { font-size: 1.0625rem; }
  .desktop-break { display: none; }
  .features { padding: 32px 0 48px; }
  .section h2 { font-size: 1.35rem; }
  .feature-grid { grid-template-columns: 1fr; gap: 28px; }
  .document-layout { margin-bottom: 48px; }
  .document-hero { padding: 40px 0 28px; }
  .document-toc ol { columns: 1; }
  .document th, .document td { padding: 8px; }
  .table-scroll a { width: fit-content; max-width: 100%; display: block; }
  .important-note { padding: 20px; }
  .faq { padding-top: 32px; }
  .site-footer { padding-bottom: 32px; }
  .site-footer nav { gap: 4px 16px; }
}