:root{--deep:#062d49;--blue:#0b6980;--cyan:#6ddad2;--gold:#c7aa68;--ink:#102a36;--muted:#657780;--line:#dbe3e5;--paper:#f3f6f5}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);font-family:"Avenir Next","PingFang SC","Microsoft YaHei",sans-serif;line-height:1.75;background:#fff}a{color:inherit;text-decoration:none}
.site-header{height:82px;padding:0 max(28px,calc((100% - 1320px)/2));display:flex;align-items:center;gap:42px;border-bottom:1px solid var(--line);background:rgba(255,255,255,.96);position:relative;z-index:3}
.wordmark{display:flex;flex-direction:column;line-height:1.1;min-width:155px}.wordmark strong{font-family:"Songti SC","STSong",serif;font-size:26px;letter-spacing:.08em}.wordmark span{color:var(--blue);font-size:9px;font-weight:800;letter-spacing:.28em;margin-top:5px}
.site-header nav{display:flex;gap:28px;margin-left:auto;font-size:14px;font-weight:700}.phone{padding-left:24px;border-left:1px solid var(--line);color:var(--blue);font-size:18px;font-weight:900}
.wrap{width:min(1180px,calc(100% - 48px));margin:auto}.narrow{width:min(880px,calc(100% - 48px))}
.page-hero{padding:86px 0 78px;color:#fff;background:radial-gradient(circle at 80% 20%,rgba(109,218,210,.25),transparent 22%),linear-gradient(130deg,#062d49,#0a4961 58%,#087b7e);border-bottom:4px solid var(--gold)}
.eyebrow{color:var(--cyan);font-size:12px;font-weight:900;letter-spacing:.16em}.category{display:inline-block;margin-top:24px;padding:5px 11px;border:1px solid rgba(255,255,255,.28);font-size:11px;font-weight:800}
.page-hero h1{max-width:920px;margin:16px 0;font-family:"Songti SC","STSong",serif;font-size:clamp(42px,5vw,66px);line-height:1.16;letter-spacing:-.04em}.page-hero p{max-width:780px;margin:0;color:rgba(255,255,255,.76);font-size:18px}
.article-layout{display:grid;grid-template-columns:220px minmax(0,780px);justify-content:center;gap:72px;padding:70px 0 110px;align-items:start}
aside{position:sticky;top:28px;display:flex;flex-direction:column;border-left:1px solid var(--line);padding-left:20px;font-size:13px}aside strong{margin-bottom:13px}aside a{padding:7px 0;color:var(--muted)}
.article{font-size:17px}.intro{margin:0 0 54px;padding:27px 30px;background:var(--paper);border-left:3px solid var(--cyan);font-size:20px;font-weight:650;line-height:1.85}.article section{margin-top:58px;scroll-margin-top:25px}.section-number{display:block;color:var(--blue);font-size:12px;font-weight:900;letter-spacing:.16em}.article h2{margin:8px 0 18px;font-size:31px;line-height:1.35}.article p{color:#405668}.article ul{padding:22px 24px 22px 46px;background:var(--paper);color:#405668}.article li{padding:5px 0}
.related-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}.related-grid a{display:flex;flex-direction:column;min-height:150px;padding:23px;border-top:3px solid var(--blue);background:var(--paper)}.related-grid strong{font-size:18px;line-height:1.45}.related-grid span{margin-top:12px;color:var(--muted);font-size:14px}
.source-section{padding:30px;border:1px solid var(--line);background:#f8faf9}.source-section>p{margin:0 0 20px}.source-list{display:grid;gap:12px;margin:0;padding:0!important;background:transparent!important;list-style:none}.source-list li{padding:0}.source-list a{display:flex;flex-direction:column;padding:16px 18px;background:#fff;border-left:3px solid var(--gold)}.source-list strong{color:var(--deep);font-size:16px}.source-list span{margin-top:5px;color:var(--muted);font-size:13px}
.faq{padding-top:25px;border-top:2px solid var(--ink)}details{padding:20px 0;border-top:1px solid var(--line)}details:last-child{border-bottom:1px solid var(--line)}summary{cursor:pointer;font-weight:800}details p{margin-bottom:0}
.cta-card{display:grid;grid-template-columns:1fr auto;gap:40px;align-items:center;padding:34px!important;background:linear-gradient(135deg,var(--deep),#087b7e);color:#fff}.cta-card h2{font-size:28px}.cta-card p{color:rgba(255,255,255,.72)}.cta-card a{display:inline-grid;place-items:center;min-height:52px;padding:0 22px;background:#fff;color:var(--deep);font-weight:900}.cta-card span{color:var(--cyan);font-size:12px;font-weight:800}
footer{padding:48px max(28px,calc((100% - 1180px)/2)) 26px;background:#061f34;color:#c3d3df;display:grid;grid-template-columns:1fr auto;gap:20px 40px;align-items:center}footer div{display:flex;flex-direction:column}footer div:nth-child(2){flex-direction:row;gap:20px;font-size:13px}.filing{grid-column:1/-1;padding-top:18px;border-top:1px solid rgba(255,255,255,.12);text-align:center;font-size:12px}
.mobile-menu{display:none}.mobile-menu summary{cursor:pointer;font-weight:800;list-style:none}.mobile-menu summary::-webkit-details-marker{display:none}.mobile-menu div{position:absolute;right:0;top:42px;z-index:8;min-width:170px;padding:10px;background:#fff;border:1px solid var(--line);box-shadow:0 18px 45px rgba(6,45,73,.14)}.mobile-menu div a{display:block;padding:8px 10px;font-size:14px;font-weight:700}

@media(max-width:900px){.site-header nav{display:none}.site-header{gap:15px}.mobile-menu{display:block;margin-left:auto}.phone{margin-left:0}.article-layout{grid-template-columns:1fr}.article-layout aside{display:none}}
@media(max-width:620px){.site-header{height:70px}.wordmark{min-width:auto}.wordmark strong{font-size:21px}.wordmark span{font-size:7px}.phone{font-size:13px;padding-left:10px}.page-hero{padding:66px 0 58px}.page-hero h1{font-size:40px}.page-hero p{font-size:16px}.article-layout{padding:45px 0 80px}.intro{font-size:18px}.article h2{font-size:27px}.cta-card,.related-grid{grid-template-columns:1fr}footer{grid-template-columns:1fr}footer div:nth-child(2){flex-wrap:wrap}}