:root {
  color-scheme: light;
  --ink: #172033;
  --muted: #596579;
  --line: #dce4ee;
  --surface: #ffffff;
  --soft: #f5f8fc;
  --brand: #1769aa;
  --accent: #e96d22;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  background: var(--soft);
  color: var(--ink);
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Microsoft YaHei", sans-serif;
  font-size: 16px;
  line-height: 1.8;
}
a { color: var(--brand); text-underline-offset: 3px; }
.site-header {
  border-bottom: 1px solid var(--line);
  background: rgba(255,255,255,.96);
}
.site-header__inner, main, .site-footer__inner {
  width: min(920px, calc(100% - 32px));
  margin: 0 auto;
}
.site-header__inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  min-height: 68px;
  gap: 20px;
}
.brand { color: var(--ink); font-size: 19px; font-weight: 800; text-decoration: none; }
.brand span { color: var(--brand); }
.site-nav { display: flex; flex-wrap: wrap; gap: 8px 18px; font-size: 14px; }
.site-nav a { color: var(--muted); text-decoration: none; }
main {
  margin-top: 28px;
  margin-bottom: 40px;
  padding: clamp(24px, 5vw, 52px);
  border: 1px solid var(--line);
  border-radius: 18px;
  background: var(--surface);
  box-shadow: 0 12px 36px rgba(32, 52, 78, .07);
}
.eyebrow { margin: 0 0 6px; color: var(--brand); font-size: 14px; font-weight: 800; letter-spacing: .08em; }
h1 { margin: 0; font-size: clamp(28px, 5vw, 40px); line-height: 1.3; }
.meta { margin: 12px 0 28px; color: var(--muted); font-size: 14px; }
.notice {
  margin: 22px 0;
  padding: 15px 18px;
  border-left: 4px solid var(--accent);
  border-radius: 8px;
  background: #fff7ef;
}
h2 { margin: 34px 0 12px; padding-top: 4px; font-size: 22px; line-height: 1.45; }
h3 { margin: 24px 0 8px; font-size: 18px; }
p { margin: 10px 0; }
ul, ol { margin: 10px 0; padding-left: 24px; }
li + li { margin-top: 7px; }
.table-wrap { margin: 16px 0; overflow-x: auto; border: 1px solid var(--line); border-radius: 10px; }
table { width: 100%; border-collapse: collapse; min-width: 680px; font-size: 14px; }
th, td { padding: 12px 14px; border-bottom: 1px solid var(--line); vertical-align: top; text-align: left; }
th { background: #eef5fb; font-weight: 800; }
tr:last-child td { border-bottom: 0; }
.contact { padding: 18px; border-radius: 10px; background: var(--soft); }
.app-filing {
  margin-top: 30px;
  padding: 13px 15px;
  border: 1px solid #c9dce9;
  border-radius: 8px;
  background: #eef6fb;
  font-size: 14px;
  font-weight: 800;
}
.app-filing a { text-decoration: none; }
.doc-links { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 10px; margin-top: 34px; }
.doc-links a { padding: 11px 13px; border: 1px solid var(--line); border-radius: 8px; text-decoration: none; }
.site-footer { padding: 0 0 32px; color: var(--muted); font-size: 13px; text-align: center; }
.filing { margin-top: 5px; }
@media (max-width: 720px) {
  .site-header__inner { align-items: flex-start; flex-direction: column; padding: 14px 0; }
  main { width: calc(100% - 20px); margin-top: 10px; padding: 22px 18px; border-radius: 12px; }
  .doc-links { grid-template-columns: 1fr; }
}
@media print {
  body { background: #fff; font-size: 12pt; }
  .site-header, .site-footer, .doc-links { display: none; }
  main { width: 100%; margin: 0; padding: 0; border: 0; box-shadow: none; }
  a { color: inherit; text-decoration: none; }
  h2 { break-after: avoid; }
  table { min-width: 0; }
}