/* CFO V2.2 performance and motion refinement - October 2026 */
:root{--navy:#102239;--deep:#0b1c2e;--gold:#be9969;--lightgold:#dbc39f;--ivory:#f8f6f1;--muted:#617080;--line:#e8e4dc}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--navy);background:#fff;font-family:Arial,Helvetica,sans-serif;font-size:17px;line-height:1.65}h1,h2,h3,p{margin-top:0}h1,h2,h3{font-family:Georgia,'Times New Roman',serif;line-height:1.13;letter-spacing:-.035em}h1{font-size:clamp(43px,5.3vw,78px)}h2{font-size:clamp(34px,4vw,55px)}h3{font-size:25px}a{text-decoration:none;color:inherit}button{font:inherit}img{max-width:100%}.container{max-width:1270px;margin:auto;padding:0 36px}.eyebrow{text-transform:uppercase;letter-spacing:.26em;font-size:11px;font-weight:700;color:var(--gold);margin-bottom:21px}.btn{display:inline-flex;align-items:center;justify-content:center;padding:14px 23px;min-height:51px;border:1px solid var(--gold);border-radius:3px;font-size:15px;font-weight:700;gap:17px;transition:.24s;cursor:pointer}.btn-gold{background:linear-gradient(115deg,#e2c59b,#b78e58);color:#102239}.btn-gold:hover{transform:translateY(-2px);filter:brightness(1.07)}.btn-outline{color:white;border-color:#9aabc0}.btn-outline:hover{background:#ffffff18}.btn-navy{background:var(--navy);color:white}.small-link{color:#986a34;font-size:14px;font-weight:700}.header{position:sticky;top:0;z-index:50;background:#fff;box-shadow:0 2px 25px #1022390b}.nav-inner{display:flex;align-items:center;justify-content:space-between;min-height:90px;gap:28px}.brand{width:285px;flex:none;display:flex}.brand img{width:100%;display:block}.nav{display:flex;align-items:center;gap:25px;font-size:14px;font-weight:600}.nav a:hover,.nav a.active{color:#aa7e49}.menu-toggle{display:none;background:none;border:0;color:var(--navy);font-size:30px;cursor:pointer}.header .btn{font-size:13px;padding:11px 15px;white-space:nowrap}.hero{position:relative;background:#0b1d30;color:white;min-height:590px;display:flex;align-items:center;overflow:hidden}.hero::before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,#081b2e 0%,#0c2034ed 31%,#1022397d 55%,#10223905 100%),url('/assets/photos/hero-desktop.webp') center center/cover no-repeat}.hero .container{position:relative;width:100%;padding-top:95px;padding-bottom:105px}.hero-inner{max-width:700px}.hero h1{margin-bottom:24px}.hero h1 span{color:var(--lightgold)}.hero p{max-width:540px;color:#e3e9ef;font-size:18px}.hero-cta{display:flex;gap:15px;flex-wrap:wrap;margin-top:30px}.hero-side{position:absolute;right:5%;top:30%;font-size:11px;letter-spacing:.5em;line-height:3.2;color:#e4c6a1;writing-mode:vertical-rl}.pillars{background:#fff;border-bottom:1px solid var(--line)}.pillars .container{display:grid;grid-template-columns:repeat(4,1fr);padding-top:32px;padding-bottom:32px}.pillar{display:flex;gap:16px;align-items:center;padding:12px 20px;border-right:1px solid #e6d8c5}.pillar:first-child{padding-left:0}.pillar:last-child{border:0}.pillar-icon{font-size:31px;color:#ae8651}.pillar strong{font-family:Georgia,serif;font-size:19px;line-height:1.15;display:block}.pillar small{display:block;letter-spacing:.07em;font-size:10px;color:var(--muted);margin-top:6px}.section{padding:105px 0}.section-alt{background:var(--ivory)}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:50px;margin-bottom:40px}.section-heading h2{margin:0;max-width:680px}.section-heading p{max-width:520px;color:var(--muted);margin:0}.why{position:relative;overflow:hidden}.why:before{content:"";position:absolute;right:-10%;top:0;width:42%;height:350px;background:url('/assets/photos/why-cfo-desktop.webp') center/cover;opacity:.35;mask-image:linear-gradient(90deg,transparent,black)}.why .container{position:relative}.features,.solutions,.audiences,.articles{display:grid;gap:22px}.features{grid-template-columns:repeat(3,1fr)}.feature,.solution{background:white;border:1px solid var(--line);padding:31px;transition:transform .3s,box-shadow .3s}.feature:hover,.solution:hover,.audience:hover,.article:hover{transform:translateY(-5px);box-shadow:0 15px 35px #10223914}.feature .mark,.solution .mark{font-size:35px;line-height:1;color:#a77840;display:block;margin-bottom:27px}.feature h3,.solution h3{margin-bottom:12px}.feature p,.solution p{color:var(--muted);font-size:15px;margin:0}.solutions{grid-template-columns:repeat(3,1fr)}.solution{min-height:222px;position:relative;padding-right:47px}.solution .mark{margin:0 0 18px}.solution h3{font-size:23px}.solution .arrow{position:absolute;right:20px;bottom:22px;color:#ae8651}.growth{background:var(--navy);color:white;padding:85px 0}.growth .eyebrow{color:var(--lightgold)}.growth h2{font-size:44px}.timeline{display:grid;grid-template-columns:repeat(6,1fr);gap:18px;margin-top:55px}.step{position:relative;border-top:1px solid #b79667;padding-top:34px}.step:before{content:attr(data-step);position:absolute;top:-22px;left:0;width:41px;height:41px;display:grid;place-items:center;border:1px solid #bf9c6c;background:var(--navy);border-radius:50%;font-size:12px;color:#f5e2be}.step h3{font-size:24px;margin-bottom:10px}.step p{font-size:13px;color:#d1dbe5}.audiences{grid-template-columns:repeat(4,1fr)}.audience{border:1px solid var(--line);background:white;transition:.3s}.audience img{width:100%;height:165px;object-fit:cover;display:block}.audience:nth-child(2) img{object-position:right center}.audience:nth-child(3) img{object-position:center}.audience div{padding:20px}.audience h3{font-size:22px;margin-bottom:9px}.audience p{font-size:14px;color:var(--muted);margin:0}.partner{background:#f6f3ed;position:relative;overflow:hidden}.partner::before{content:"";position:absolute;right:-10%;top:0;width:41%;height:100%;background:url('/assets/photos/partner-desktop.webp') center/cover;opacity:.12}.partner .container{position:relative}.partner-top{display:flex;justify-content:space-between;gap:35px;align-items:center}.partner-top h2{max-width:550px}.partner-top p{max-width:460px;color:var(--muted)}.partner-types{display:flex;flex-wrap:wrap;gap:20px;margin-top:40px}.partner-types span{padding:14px 18px;background:#fff;border:1px solid var(--line);font-size:14px;font-weight:700}.articles{grid-template-columns:repeat(3,1fr)}.article{background:#fff;border:1px solid var(--line);transition:.3s}.article .cover{height:195px;overflow:hidden;background:linear-gradient(145deg,#102239,#9b866e);position:relative}.article .cover img{height:100%;width:100%;object-fit:cover}.article .copy{padding:26px}.article h3{font-size:25px}.article p{font-size:15px;color:var(--muted)}.callout{background:linear-gradient(90deg,#0b1e32f5 5%,#102239d9 58%,#10223988),url('/assets/photos/cta-desktop.webp') center/cover no-repeat;padding:70px 0;color:white}.callout .container{display:flex;align-items:center;justify-content:space-between;gap:35px}.callout h2{font-size:45px;margin-bottom:12px}.callout p{color:#d5dee8;max-width:610px}.callout-actions{display:flex;gap:14px;flex-wrap:wrap}.footer{background:#fff;padding:65px 0 24px}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1.25fr 1.4fr;gap:40px}.footer-brand{width:240px;margin-bottom:15px}.footer p,.footer a{font-size:14px;color:#6d7884}.footer-col h4{font-size:15px;margin:0 0 18px}.footer-col a{display:block;margin-bottom:8px}.footer-bottom{border-top:1px solid var(--line);margin-top:50px;padding-top:22px;display:flex;justify-content:space-between;gap:20px;font-size:13px;color:var(--muted)}.float-tools{position:fixed;right:24px;bottom:22px;z-index:40;display:flex;flex-direction:column;gap:10px}.float-tools a,.float-tools button{background:#102239;color:white;border:0;border-radius:50%;width:49px;height:49px;display:grid;place-items:center;cursor:pointer;font-size:22px;box-shadow:0 7px 20px #0003}.float-tools .top{opacity:0;pointer-events:none;transform:translateY(10px);transition:.25s}.float-tools .top.visible{opacity:1;pointer-events:auto;transform:none}.float-tools .wa{background:#198754}.reveal{opacity:0;transform:translateY(18px);transition:opacity .7s,transform .7s}.reveal.visible{opacity:1;transform:none}.notice{margin-top:20px;color:#78818b;font-size:12px}a:focus-visible,button:focus-visible{outline:3px solid #d6a967;outline-offset:3px}@media(max-width:1050px){.nav{gap:12px}.brand{width:210px}.header .btn{display:none}.container{padding:0 25px}.features,.solutions{grid-template-columns:repeat(2,1fr)}.audiences{grid-template-columns:repeat(2,1fr)}.timeline{grid-template-columns:repeat(3,1fr);row-gap:35px}.footer-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:900px){body{font-size:16px}.container{padding:0 22px}.nav-inner{min-height:74px}.brand{width:225px}.menu-toggle{display:block}.nav{display:none;position:absolute;top:74px;left:0;right:0;background:white;flex-direction:column;align-items:stretch;padding:15px 25px 25px;box-shadow:0 12px 18px #0002;gap:0}.nav.open{display:flex}.nav a{padding:12px 0;border-bottom:1px solid var(--line)}.hero{min-height:600px}.hero::before{background:linear-gradient(90deg,#081b2ef5,#081b2e9e),url('/assets/photos/hero-desktop.webp') 65% center/cover no-repeat}.hero .container{padding-top:85px;padding-bottom:90px}.hero-side{display:none}.hero p{font-size:16px}.pillars .container{grid-template-columns:repeat(2,1fr);padding-top:15px;padding-bottom:15px}.pillar{padding:16px 10px}.pillar:nth-child(2){border:0}.pillar strong{font-size:16px}.pillar small{font-size:9px}.section{padding:72px 0}.section-heading{display:block}.section-heading p{margin-top:20px}.features,.solutions,.audiences,.articles{grid-template-columns:1fr}.feature,.solution{padding:25px}.growth{padding:70px 0}.growth h2{font-size:35px}.timeline{grid-template-columns:repeat(2,1fr)}.partner-top,.callout .container{display:block}.partner-top .btn{margin-top:20px}.callout-actions{margin-top:25px}.footer-grid{grid-template-columns:1fr 1fr;gap:27px}.footer-grid>div:first-child{grid-column:span 2}.footer-bottom{flex-direction:column}.callout h2{font-size:36px}}@media(prefers-reduced-motion:reduce){*,*:before,*:after{scroll-behavior:auto!important;transition:none!important}.reveal{opacity:1;transform:none}}

/* V2 photo asset integration */
.brand img{height:auto;max-height:70px;object-fit:contain;object-position:left center}.footer-brand{height:auto;object-fit:contain}.audience picture,.article picture{display:block;overflow:hidden}.audience picture img,.article picture img{display:block;width:100%;height:100%;object-fit:cover}.audience picture{height:175px}.article picture{height:205px}.audience picture img{object-position:center 43%}.article picture img{object-position:center 43%}.why:before{opacity:.26}.partner::before{background-position:right center;opacity:.13}.callout{background-position:center center}.notice{line-height:1.6}@media(max-width:760px){.hero::before{background:linear-gradient(90deg,#081b2ef5,#081b2eaa),url('/assets/photos/hero-mobile.webp') 60% center/cover no-repeat}.why:before{background-image:url('/assets/photos/why-cfo-mobile.webp')}.partner::before{background-image:url('/assets/photos/partner-mobile.webp')}.callout{background-image:linear-gradient(90deg,#081b2ef5,#081b2ec9),url('/assets/photos/cta-mobile.webp')}.audience picture{height:190px}.article picture{height:210px}}@media(prefers-reduced-motion:reduce){.reveal{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}

/* V2.1 controlled visual refinements: preserves approved information architecture */
:root{--navy:#102239;--deep:#0b1c2e;--gold:#be9969;--ivory:#faf8f3}
body{font-family:Arial,Helvetica,sans-serif;font-size:18px;line-height:1.7}
h1,h2,h3{font-family:Georgia,'Times New Roman',serif;letter-spacing:-.028em}
.nav-inner{gap:19px}.brand{width:220px;min-width:0}.brand img{max-height:76px;width:100%;object-fit:contain}
.nav{gap:19px;font-size:15px;white-space:nowrap}.header .btn{font-size:14px}
.btn{font-size:16px;min-height:52px}.small-link{font-size:15px}
.section{padding:108px 0}.eyebrow{font-size:12px;letter-spacing:.2em}
.feature p,.solution p,.article p{font-size:16px}.audience p{font-size:15px}
.hero::before{background:linear-gradient(90deg,#081b2ef7 0%,#0b2034ec 30%,#1022396e 58%,#10223905 100%),url('/assets/photos/hero-desktop.webp') 55% center/cover no-repeat}
.hero-inner{max-width:710px}.hero p{font-size:19px}.hero h1{letter-spacing:-.035em}
.audience picture{height:auto;aspect-ratio: 1.55/1}.article picture{height:auto;aspect-ratio:1.7/1}
.audience picture img{object-fit:cover;object-position:center 42%}.audience:nth-child(1) picture img{object-position:center 55%}
.audience:nth-child(2) picture img{object-position:center 40%}.audience:nth-child(3) picture img{object-position:center 45%}
.audience:nth-child(4) picture img{object-position:center 45%}
.article picture img{object-position:center 42%}
.partner::before{opacity:.18;background-position:center 40%}.why:before{opacity:.23;background-position:54% center}
.callout{background-position:center 48%}.timeline .step{transition:border-color .4s ease,transform .4s ease}.timeline .step:hover{transform:translateY(-3px);border-color:#e1bd84}
a:focus-visible,button:focus-visible{outline:3px solid #caa574;outline-offset:4px}
@media(max-width:1180px){.nav-inner{gap:12px}.brand{width:190px}.nav{gap:12px;font-size:14px}.header .btn{display:none}}
@media(max-width:960px){.nav-inner{min-height:78px}.brand{width:205px}.menu-toggle{display:block;min-width:46px;min-height:46px}.nav{display:none;position:absolute;top:100%;left:0;right:0;background:white;flex-direction:column;align-items:stretch;padding:15px 25px 25px;box-shadow:0 12px 18px #0002;gap:0;white-space:normal}.nav.open{display:flex}.nav a{padding:13px 0;border-bottom:1px solid var(--line);font-size:16px}}
@media(max-width:900px){body{font-size:17px}.brand{width:195px}.hero{min-height:620px}.hero::before{background:linear-gradient(90deg,#081b2ef7 0%,#081b2ed9 55%,#081b2e83 100%),url('/assets/photos/hero-mobile.webp') 58% center/cover no-repeat}.hero p{font-size:17px}.hero h1{font-size:clamp(39px,9.4vw,60px)}.section{padding:78px 0}.feature p,.solution p,.article p{font-size:16px}.audience picture{aspect-ratio:1.6/1}.article picture{aspect-ratio:1.8/1}.footer-grid{gap:28px}.partner-top h2{font-size:clamp(33px,7vw,48px)}.callout h2{font-size:clamp(34px,7.5vw,46px)}}
@media(max-width:420px){.container{padding-left:19px;padding-right:19px}.brand{width:170px}.hero .container{padding-top:76px;padding-bottom:85px}.hero-cta .btn{width:100%}.pillars .container{gap:4px}.pillar{gap:7px}.pillar-icon{font-size:25px}.pillar strong{font-size:15px}.timeline{gap:11px}.step h3{font-size:20px}.footer-grid{grid-template-columns:1fr}.footer-grid>div:first-child{grid-column:auto}}
@media(prefers-reduced-motion:reduce){.timeline .step:hover,.feature:hover,.solution:hover,.audience:hover,.article:hover,.btn:hover{transform:none}}


/* V2.2 motion: restrained, accessible, and paint/compositor-friendly */
@media (prefers-reduced-motion: no-preference){
.hero::before{animation:heroArrival 2.1s ease-out both;transform-origin:70% 50%}
.hero .eyebrow,.hero h1,.hero p,.hero-cta{animation:heroCopy .8s both cubic-bezier(.2,.75,.25,1)}
.hero h1{animation-delay:.12s}.hero p{animation-delay:.22s}.hero-cta{animation-delay:.32s}
@keyframes heroArrival{from{transform:scale(1.055);opacity:.74}to{transform:scale(1);opacity:1}}
@keyframes heroCopy{from{opacity:0;transform:translateY(16px)}to{opacity:1;transform:none}}
.reveal{transition-duration:.64s;transition-timing-function:cubic-bezier(.2,.75,.3,1)}
.step{transition:background-color .6s,border-color .6s,transform .6s}
.step::before{transition:background-color .5s,color .5s,box-shadow .5s}
.step.is-active::before{background:var(--lightgold);color:var(--deep);box-shadow:0 0 0 5px #dbc39f24}
.step.is-active{border-color:var(--lightgold)}
@media (hover:hover){.btn:hover{transform:translateY(-2px)}.solution:hover .arrow{transform:translate(3px,-3px)}.solution .arrow{transition:transform .25s}}
}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto!important}*,*::before,*::after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important}.reveal{opacity:1!important;transform:none!important}}
@media(max-width:900px){.hero::before{background-image:linear-gradient(90deg,#081b2ef5,#081b2e9e),url('/assets/photos/hero-mobile.webp')}.header .btn{display:none}.hero-side{display:none}}
@media(max-width:480px){.brand{width:min(225px,70vw)}.container{padding-left:19px;padding-right:19px}.hero h1{font-size:clamp(39px,11vw,54px)}.hero .container{padding-top:74px;padding-bottom:76px}.hero{min-height:540px}.pillar strong{font-size:16px}.pillars .container{gap:0}}
.section,.growth,.callout{scroll-margin-top:90px}


/* Shared service-page extension; inherited approved CFO visual language */
.service-hero{background:#0b1c2e;color:#fff;min-height:490px;position:relative;display:flex;align-items:center;isolation:isolate;overflow:hidden}.service-hero:before{content:"";position:absolute;inset:0;z-index:-1;background:linear-gradient(90deg,#081a2ef5 0%,#0c2034e8 44%,#0c20345e 100%),var(--page-photo) center / cover no-repeat}.service-hero .container{width:100%;padding-top:100px;padding-bottom:95px}.service-hero h1{max-width:850px;font-size:clamp(42px,5.1vw,70px)}.service-hero p{max-width:720px;color:#e3e9f0;font-size:19px}.breadcrumb{font-size:13px;margin-bottom:30px;color:#e0c9a5}.breadcrumb a{text-decoration:underline;text-underline-offset:4px}.page-overview{display:grid;grid-template-columns:1fr 1.1fr;align-items:center;gap:75px}.page-overview p{font-size:20px;color:var(--muted)}.editorial-photo{display:block;width:100%;aspect-ratio:1.42;object-fit:contain;background:#edf0f2}.page-cards{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.page-card{background:white;border:1px solid var(--line);padding:34px;min-height:260px;transition:transform .25s,box-shadow .25s}.page-card:hover{transform:translateY(-4px);box-shadow:0 14px 32px #10223912}.page-card .num{font-family:Georgia,serif;color:#ba9561;font-size:33px}.page-card h3{margin:15px 0}.page-card p{color:var(--muted)}.check-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}.check-item{border-bottom:1px solid var(--line);padding:13px 0;font-size:18px}.check-item:before{content:'✓';color:#a67d45;font-weight:bold;margin-right:14px}.process-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;margin-top:35px}.process-card{border-top:1px solid var(--gold);padding-top:28px}.process-card small{color:#b38a56;letter-spacing:.15em}.process-card h3{margin:12px 0}.process-card p{color:var(--muted);font-size:15px}.faq-set{max-width:920px}.faq-set details{border-bottom:1px solid var(--line);padding:22px 0}.faq-set summary{font-size:21px;font-weight:650;cursor:pointer;list-style:none}.faq-set summary::-webkit-details-marker{display:none}.faq-set summary:after{content:'+';float:right;color:#9d784b}.faq-set details[open] summary:after{content:'−'}.faq-set details p{color:var(--muted);max-width:780px;margin:16px 0 0}.notice-panel{border-left:3px solid var(--gold);background:#f5f2ed;padding:24px 28px;color:#5b6674;margin:28px 0 0}.related-band{background:#f5f2ed;padding:65px 0}.related-band .container{display:flex;align-items:center;justify-content:space-between;gap:30px}.partner-form{background:white;border:1px solid var(--line);padding:34px;max-width:920px}.partner-form .fields{display:grid;grid-template-columns:1fr 1fr;gap:20px}.partner-form label{display:block;font-size:14px;font-weight:700;margin-bottom:7px}.partner-form input,.partner-form select,.partner-form textarea{width:100%;min-height:49px;border:1px solid #bac3cc;background:#fff;padding:12px;font:inherit;font-size:16px;border-radius:3px}.partner-form textarea{min-height:110px;resize:vertical}.partner-form .field-full{grid-column:1/-1}.partner-form .consent{display:flex;align-items:flex-start;gap:10px;margin:24px 0}.partner-form .consent input{width:18px;min-height:18px;margin-top:4px}.partner-form .consent label{font-weight:400;margin:0}.partner-form button:disabled{opacity:.52;cursor:not-allowed}.form-info{font-size:14px;color:#6a7885}.top-notice{background:#f6f2eb;border-bottom:1px solid #ddd5c8;padding:10px 0;font-size:13px;color:#526074}.footer .footer-col a{transition:color .2s}.footer .footer-col a:hover{color:#936c3c}@media(max-width:900px){.page-overview{grid-template-columns:1fr;gap:28px}.page-cards{grid-template-columns:1fr 1fr}.process-grid{grid-template-columns:1fr 1fr}.service-hero .container{padding-top:78px;padding-bottom:80px}.service-hero{min-height:0}.service-hero p{font-size:17px}.related-band .container{align-items:flex-start;flex-direction:column}}@media(max-width:600px){.page-cards,.process-grid,.check-grid,.partner-form .fields{grid-template-columns:1fr}.partner-form .field-full{grid-column:auto}.partner-form{padding:22px}.service-hero h1{font-size:clamp(37px,10vw,48px)}.page-card{min-height:0}.section{padding:75px 0}.faq-set summary{font-size:18px}.service-hero:before{background:linear-gradient(90deg,#081a2ef6,#0c2034ba),var(--page-photo) center / cover no-repeat}}

@media(min-width:901px){.nav{gap:clamp(8px,1.1vw,18px);font-size:12px}.brand{width:220px}.nav-inner{gap:15px}}@media(min-width:901px) and (max-width:1270px){.header .btn{display:none}}

/* V3.1 Content & Quality Master additions. Preserve confirmed palette/layout. */
body{font-size:18px} .nav{font-size:15px} .section-heading p,.page-card p,.feature p,.solution p{font-size:16px;line-height:1.75}
.section{padding-block:clamp(75px,8vw,112px)} .eyebrow{font-size:12px;letter-spacing:.20em}
.v31-intro{max-width:850px;color:var(--muted);font-size:19px;line-height:1.8;margin-bottom:36px}
.v31-value{background:var(--ivory);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.v31-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin-top:36px}
.v31-card{background:#fff;border:1px solid var(--line);padding:32px;min-width:0}
.v31-card h3{font-size:25px}.v31-card p{color:var(--muted);font-size:16px;margin:0}
.v31-outcomes{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:32px 0}
.v31-outcome{border-left:3px solid var(--gold);padding:14px 20px;background:#fff;color:var(--navy);font-size:17px}
.v31-question{background:var(--navy);color:#fff;padding:35px 40px;margin-top:32px;border-radius:3px}
.v31-question strong{display:block;color:var(--lightgold);font-size:13px;letter-spacing:.13em;text-transform:uppercase;margin-bottom:12px}
.v31-question p{font-family:Georgia,serif;font-size:clamp(23px,3vw,34px);line-height:1.32;margin:0}
.v31-faq{max-width:930px;margin:auto}.v31-faq details{border-bottom:1px solid var(--line);padding:20px 0}.v31-faq summary{cursor:pointer;font-weight:700;font-size:19px}.v31-faq details p{color:var(--muted);margin:12px 0 0}
*:focus-visible{outline:3px solid var(--gold);outline-offset:4px} img{height:auto} .nav a{min-height:36px;display:inline-flex;align-items:center}
@media(max-width:900px){.v31-cards{grid-template-columns:1fr 1fr}.v31-outcomes{grid-template-columns:1fr}}
@media(max-width:640px){.v31-cards{grid-template-columns:1fr}.v31-card{padding:25px}.v31-question{padding:25px}.container{padding-left:22px;padding-right:22px}.v31-intro{font-size:17px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto!important}*,*::before,*::after{animation-duration:.01ms!important;transition-duration:.01ms!important}}

.wa-float{display:inline-flex;align-items:center;justify-content:center;background:#187d55;color:white!important;border-radius:999px;padding:12px 17px;font:700 13px Arial,sans-serif;text-decoration:none;box-shadow:0 6px 24px #081a2e30}.wa-float:focus-visible{outline:3px solid #e0b87b;outline-offset:3px}

/* V3.3: compact Growth & Capital dropdown, future language slot, and understated CTA */
.nav-dropdown{position:relative;display:flex;align-items:center}
.nav-dropdown>button{appearance:none;background:none;color:inherit;border:0;font:inherit;font-weight:600;cursor:pointer;padding:10px 0;min-height:44px;display:inline-flex;align-items:center;gap:7px;white-space:nowrap}
.nav-dropdown>button .chev{font-size:12px;transition:transform .2s ease}
.nav-dropdown.open>button .chev{transform:rotate(180deg)}
.nav-dropdown-menu{display:none;position:absolute;left:-16px;top:100%;background:#fff;min-width:205px;padding:9px 16px;box-shadow:0 15px 35px #10223924;border:1px solid var(--line);z-index:90}
.nav-dropdown.open .nav-dropdown-menu{display:flex;flex-direction:column}
.nav-dropdown-menu a{display:block;min-height:42px;padding:10px 3px!important;border-bottom:1px solid var(--line)}
.nav-dropdown-menu a:last-child{border-bottom:0}
.lang-slot{min-width:50px;min-height:44px;display:grid;place-items:center;color:#596879;font-size:13px;border-left:1px solid var(--line);padding-left:12px;letter-spacing:.03em}
.lang-slot span{cursor:default}
.nav-inner>.btn.btn-gold.cta-pulse{animation:cfoCtaFloat 3.2s ease-in-out infinite}
@keyframes cfoCtaFloat{0%,100%{transform:translateY(0)}50%{transform:translateY(-4px)}}
.nav-inner>.btn.btn-gold.cta-pulse:hover{animation-play-state:paused;transform:translateY(-3px);box-shadow:0 8px 20px #be996955}
.float-tools .wa-float{width:52px;height:52px;padding:0;border-radius:50%;background:#16864c;color:#fff!important;box-shadow:0 8px 20px #0003;display:grid;place-items:center;font-size:0}
.float-tools .wa-float svg{display:block}
@media(max-width:1230px){.nav-inner{gap:12px}.nav{gap:11px;font-size:13px}.brand{width:190px}.lang-slot{min-width:38px}}
@media(max-width:960px){.nav{align-items:stretch!important}.nav-dropdown{display:block;width:100%}.nav-dropdown>button{width:100%;justify-content:space-between;border-bottom:1px solid var(--line);padding:13px 0}.nav-dropdown-menu{position:static;box-shadow:none;border:none;background:var(--ivory);padding:0 16px;min-width:0}.nav-dropdown.open .nav-dropdown-menu{display:flex}.lang-slot{justify-content:flex-start;border-left:0;border-top:1px solid var(--line);padding:12px 0;min-width:0}}
@media(prefers-reduced-motion:reduce){.nav-inner>.btn.btn-gold.cta-pulse{animation:none!important}.nav-dropdown>button .chev{transition:none}}

.language-switch{display:flex;align-items:center;gap:5px;font-size:13px;white-space:nowrap}.language-switch a{padding:7px 3px}.language-switch a[aria-current=page]{color:#a47d49}@media(max-width:960px){.language-switch{margin:6px 0;border-top:1px solid #e8e4dc;padding-top:12px}}

.cfo-regions{padding:clamp(55px,7vw,100px) 0;background:#f6f3ee;color:#18283c}.cfo-regions .cfo-region-inner{max-width:1160px;margin:auto;padding:0 24px}.cfo-regions .cfo-region-eyebrow{color:#9d7946;font-size:.82rem;letter-spacing:.12em;text-transform:uppercase;font-weight:700}.cfo-regions h2{font-size:clamp(1.75rem,3.3vw,2.8rem);line-height:1.22;margin:12px 0 18px;color:#14243b}.cfo-regions p{font-size:clamp(1rem,1.2vw,1.13rem);line-height:1.8;max-width:850px;margin:0 0 18px}.cfo-region-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:28px}.cfo-region-grid article{background:#fff;border:1px solid #e7e1d7;border-radius:12px;padding:24px}.cfo-region-grid h3{font-size:1.12rem;margin:0 0 9px;color:#14243b}.cfo-region-grid p{font-size:1rem;line-height:1.65;margin:0}.cfo-region-links{display:flex;gap:18px;flex-wrap:wrap;margin-top:22px}.cfo-region-links a{color:#173a5c;text-decoration:underline;text-underline-offset:4px;font-weight:600}.cfo-region-links a:focus-visible{outline:3px solid #b99461;outline-offset:3px}@media(max-width:700px){.cfo-region-grid{grid-template-columns:1fr}.cfo-regions .cfo-region-inner{padding:0 20px}.cfo-region-grid article{padding:20px}}

/* V5.3: accessible compact language selector */
.language-switch{position:relative;display:block;margin:0;white-space:normal;font-size:14px;z-index:80}
.lang-trigger{display:flex;align-items:center;gap:7px;min-height:38px;border:1px solid #ddd5c7;border-radius:999px;background:#fff;color:#102239;padding:6px 11px;font:700 13px Arial,sans-serif;cursor:pointer;white-space:nowrap;transition:background .2s,border-color .2s}
.lang-trigger:hover,.language-switch[open] .lang-trigger{border-color:#bd9660;background:#faf5ed}
.lang-trigger svg{width:16px;height:16px;flex:none}
.lang-trigger .lang-chevron{font-size:13px;transition:transform .2s}
.language-switch[open] .lang-chevron{transform:rotate(180deg)}
.lang-menu{position:absolute;right:0;top:calc(100% + 9px);width:176px;background:#fff;border:1px solid #e1dbcf;box-shadow:0 15px 38px #0b1c2e22;padding:7px;border-radius:11px;z-index:120}
.lang-menu a{display:flex!important;align-items:center;justify-content:space-between;gap:10px;padding:10px 12px!important;color:#102239!important;font-size:14px!important;font-weight:600;white-space:nowrap;border-radius:7px}
.lang-menu a:hover,.lang-menu a[aria-current=page]{background:#f3eae0!important;color:#885f35!important}
.lang-menu .selected-check{font-weight:800;color:#997047}
.lang-trigger:focus-visible,.lang-menu a:focus-visible{outline:3px solid #be9969;outline-offset:3px}
/* Hero consultation action only — subtle continuous attention motion */
@keyframes cfoHeroAdvisorFloat{0%,100%{transform:translateY(0)}50%{transform:translateY(-5px)}}
@media(prefers-reduced-motion:no-preference){.hero-cta .hero-advisor-float{animation:cfoHeroAdvisorFloat 3.3s ease-in-out infinite;animation-delay:1.2s}.hero-cta .hero-advisor-float:hover,.hero-cta .hero-advisor-float:focus-visible{animation-play-state:paused;transform:translateY(-2px)}}
@media(prefers-reduced-motion:reduce){.hero-cta .hero-advisor-float{animation:none!important}}
@media(max-width:960px){.language-switch{width:100%;margin:10px 0 3px;border-top:1px solid #e8e4dc;padding-top:15px}.lang-trigger{width:100%;justify-content:space-between;min-height:44px;padding:10px 15px}.lang-menu{position:static;box-shadow:none;width:100%;margin-top:8px;border-radius:8px}.lang-menu a{padding:12px!important}}

/* V5.7 unified language-aware header and active-navigation treatment */
.header .nav > a:not(.brand),.header .nav > .nav-dropdown > button{position:relative;text-decoration:none;transition:color .2s ease}
.header .nav > a:not(.brand)::after,.header .nav > .nav-dropdown > button::after{content:"";position:absolute;left:0;right:0;bottom:-9px;height:2px;background:#b88a4b;transform:scaleX(0);transform-origin:center;transition:transform .22s ease}
.header .nav > a:hover,.header .nav > a:focus-visible,.header .nav > .nav-dropdown > button:hover,.header .nav > .nav-dropdown > button:focus-visible,.header .nav > a.active,.header .nav > .nav-dropdown > button.active{color:#aa7e49}
.header .nav > a:hover::after,.header .nav > a:focus-visible::after,.header .nav > .nav-dropdown > button:hover::after,.header .nav > .nav-dropdown > button:focus-visible::after,.header .nav > a.active::after,.header .nav > .nav-dropdown > button.active::after{transform:scaleX(1)}
.header .nav .language-switch a::after{content:none}
@media(max-width:960px){.header .nav > a:not(.brand)::after,.header .nav > .nav-dropdown > button::after{bottom:0;left:0;right:auto;width:38px}}
@media(prefers-reduced-motion:reduce){.header .nav > a::after,.header .nav > .nav-dropdown > button::after{transition:none}}

/* V5.8 unified responsive navigation: preserve existing visual identity */
@media(min-width:1351px){.header .nav-inner{gap:clamp(12px,1.1vw,20px)}.header .brand{width:clamp(155px,12vw,195px);min-width:0}.header .nav{gap:clamp(10px,.95vw,17px);font-size:clamp(12px,.88vw,14px)}.header .nav-dropdown>button{font-size:inherit}.header .btn{padding:11px 13px;font-size:13px;min-height:42px}.header .container{max-width:1500px}}
@media(max-width:1350px){.header .nav-inner{min-height:78px;gap:14px}.header .brand{width:205px;min-width:0}.header .menu-toggle{display:block;min-width:46px;min-height:46px;margin-left:auto}.header .nav{display:none;position:absolute;top:100%;left:0;right:0;max-height:calc(100dvh - 78px);overflow-y:auto;background:#fff;flex-direction:column;align-items:stretch;gap:0;padding:15px max(24px,calc((100vw - 1150px)/2)) 26px;box-shadow:0 12px 18px #0002;white-space:normal;z-index:120}.header .nav.open{display:flex}.header .nav>a{padding:13px 0;border-bottom:1px solid var(--line);font-size:16px}.header .nav-dropdown{display:block;width:100%}.header .nav-dropdown>button{width:100%;justify-content:space-between;padding:13px 0;border-bottom:1px solid var(--line);font-size:16px}.header .nav-dropdown-menu{position:static;box-shadow:none;border:none;background:var(--ivory);padding:0 16px;min-width:0}.header .nav-dropdown.open .nav-dropdown-menu{display:flex}.header .btn{display:none}.header .language-switch{align-self:flex-start;margin-top:10px}}
@media(max-width:520px){.header .brand{width:min(190px,58vw)}.header .nav-inner{min-height:74px}.header .nav{max-height:calc(100dvh - 74px)}}
/* submenu interaction on pointer and keyboard; JS owns open state */
.header .nav-dropdown.open{z-index:130}.header .nav-dropdown-menu a:focus-visible,.header .nav-dropdown>button:focus-visible{outline:2px solid #b68b52;outline-offset:3px}

/* V5.9 — single, aligned header grid. Overrides historic V1–V5.8 nav declarations. */
@media (min-width:1451px) {
  .header .container.nav-inner {box-sizing:border-box;display:grid!important;grid-template-columns:160px minmax(0,1fr) max-content!important;align-items:center!important;column-gap:clamp(18px,2vw,34px)!important;min-height:96px!important;max-width:1560px!important;margin:0 auto!important;padding-left:clamp(22px,3.5vw,54px)!important;padding-right:clamp(22px,3.5vw,54px)!important}
  .header .brand {grid-column:1;display:flex!important;align-items:center!important;justify-content:center!important;width:160px!important;height:86px!important;min-width:0!important;margin:0!important;align-self:center!important}
  .header .brand img {display:block!important;width:160px!important;height:86px!important;max-height:86px!important;object-fit:contain!important;object-position:center!important}
  .header .nav {grid-column:2;display:flex!important;align-items:center!important;justify-content:center!important;gap:clamp(11px,1vw,19px)!important;width:100%!important;min-width:0!important;white-space:nowrap!important;font-size:clamp(12px,.88vw,14px)!important;line-height:1.35!important;margin:0!important;padding:0!important}
  .header .nav > a,.header .nav > .nav-dropdown,.header .nav > .language-switch {flex-shrink:0!important;align-self:center!important}
  .header .nav-dropdown > button {font-size:inherit!important;line-height:1.35!important}
  .header .nav > .language-switch {margin-left:4px!important}
  .header .nav-inner > .btn {grid-column:3;display:inline-flex!important;justify-self:end!important;align-items:center!important;justify-content:center!important;max-width:200px!important;min-height:44px!important;margin:0!important;padding:10px 15px!important;white-space:nowrap!important;font-size:13px!important}
  .header .menu-toggle {display:none!important}
}
@media (max-width:1450px) {
  .header .container.nav-inner {box-sizing:border-box;display:grid!important;grid-template-columns:minmax(0,1fr) auto auto!important;align-items:center!important;gap:12px!important;min-height:86px!important;max-width:1560px!important;margin:0 auto!important;padding:0 24px!important}
  .header .brand {grid-column:1;justify-self:start!important;display:flex!important;align-items:center!important;justify-content:flex-start!important;width:160px!important;height:80px!important;margin:0!important}
  .header .brand img {display:block!important;width:160px!important;height:80px!important;object-fit:contain!important;object-position:left center!important;max-height:80px!important}
  .header .menu-toggle {grid-column:3;display:flex!important;align-items:center!important;justify-content:center!important;width:44px!important;height:44px!important;margin:0!important;justify-self:end!important}
  .header .nav {grid-column:1/-1;display:none!important;position:absolute!important;top:100%!important;left:0!important;right:0!important;width:100%!important;max-height:calc(100dvh - 86px)!important;overflow-y:auto!important;background:#fff!important;flex-direction:column!important;align-items:stretch!important;justify-content:flex-start!important;padding:16px 24px 22px!important;gap:0!important;white-space:normal!important;box-shadow:0 12px 20px #0002!important;z-index:150!important}
  .header .nav.open {display:flex!important}
  .header .nav-inner > .btn {grid-column:2;display:inline-flex!important;align-items:center!important;justify-content:center!important;justify-self:end!important;min-height:42px!important;max-width:180px!important;margin:0!important;padding:10px 14px!important;white-space:nowrap!important;font-size:13px!important}
  .header .nav-dropdown,.header .language-switch {width:100%!important}
}
@media (max-width:620px) {
  .header .container.nav-inner {grid-template-columns:minmax(0,1fr) auto!important;min-height:76px!important;padding:0 17px!important;gap:8px!important}
  .header .brand {width:145px!important;height:74px!important}
  .header .brand img {width:145px!important;height:74px!important;max-height:74px!important}
  .header .menu-toggle {grid-column:2!important}
  .header .nav-inner > .btn {display:none!important}
  .header .nav {max-height:calc(100dvh - 76px)!important}
}

/* V6.0 — align the header with the SAME content container as the body/footer.
   Corrects V5.9's independent 1560px / 54px grid sizing. */
@media (min-width:1451px) {
  .header .container.nav-inner {
    width:100%!important;
    max-width:1270px!important;
    box-sizing:border-box!important;
    margin-inline:auto!important;
    padding-inline:36px!important;
    display:grid!important;
    grid-template-columns:150px minmax(0,1fr) max-content!important;
    gap:16px!important;
    align-items:center!important;
    min-height:94px!important;
  }
  .header .brand {
    grid-column:1!important;
    width:150px!important;
    height:80px!important;
    justify-self:start!important;
    justify-content:flex-start!important;
    margin:0!important;
  }
  .header .brand img {width:150px!important;height:80px!important;object-fit:contain!important;object-position:left center!important}
  .header .nav {grid-column:2!important;display:flex!important;min-width:0!important;width:100%!important;gap:clamp(8px,.7vw,12px)!important;justify-content:center!important;align-items:center!important;font-size:clamp(11px,.75vw,13px)!important;white-space:nowrap!important}
  .header .nav-dropdown>button{font-size:inherit!important}
  .header .nav-inner>.btn {grid-column:3!important;justify-self:end!important;margin:0!important;max-width:none!important;min-height:42px!important;white-space:nowrap!important;padding:10px 12px!important;font-size:12px!important}
}
/* On intermediate desktops, do not squeeze full navigation into a smaller content measure. */
@media (min-width:1451px) and (max-width:1660px) {
  .header .container.nav-inner {grid-template-columns:150px minmax(0,1fr) max-content!important;column-gap:12px!important}
  .header .nav {gap:8px!important;font-size:11px!important}
  .header .nav-inner>.btn {font-size:11px!important;padding:9px 10px!important}
}

/* V6.0: the same horizontal gutters also apply at tablet / narrow desktop widths */
@media (min-width:621px) and (max-width:1450px) {
 .header .container.nav-inner{box-sizing:border-box!important;max-width:1270px!important;width:100%!important;margin-left:auto!important;margin-right:auto!important;padding-left:36px!important;padding-right:36px!important}
 .header .brand{justify-self:start!important}
 .header .nav-inner>.btn{justify-self:end!important}
}

.cfo-practical{padding:clamp(58px,7vw,96px) 0;background:#faf8f3;color:#102239}.cfo-practical:nth-of-type(even){background:#fff}.cfo-practical .cfo-practical-intro{max-width:810px;color:#596879;font-size:clamp(16px,1.45vw,19px);line-height:1.8}.cfo-practical h2{font-size:clamp(30px,3.3vw,45px);line-height:1.18;max-width:950px;margin:8px 0 20px}.cfo-practical-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:30px}.cfo-practical-card{padding:25px 28px;background:#fff;border:1px solid #e8e4dc;border-left:3px solid #be9969;line-height:1.75;font-size:16px}.cfo-practical-step{display:grid;grid-template-columns:75px 1fr;gap:16px;align-items:start;border-top:1px solid #e8e4dc;padding:22px 0}.cfo-practical-step strong{display:block;font-size:21px}.cfo-practical-step p{margin:6px 0;color:#596879}.cfo-practical-num{color:#b28a57;font-weight:700;letter-spacing:.1em}.cfo-practical-role h3{font-family:Georgia,serif;font-size:23px;margin:0 0 10px}.cfo-practical-role p{margin:0;color:#596879;font-size:16px;line-height:1.8}.cfo-practical-note{font-size:14px;color:#536678;line-height:1.75;margin:20px 0}.cfo-practical-highlight{margin-top:28px;background:#102239;color:#fff;padding:29px 32px}.cfo-practical-highlight h3{font-size:24px;color:#e1c59a}.cfo-practical-highlight p{font-size:16px;line-height:1.8;margin:8px 0;color:#f0f1f3}.cfo-practical .cfo-practical-actions{display:flex;flex-wrap:wrap;gap:14px;margin-top:25px}.cfo-practical .cfo-practical-actions a{display:inline-flex;min-height:48px;align-items:center;padding:11px 20px;background:#be9969;color:#102239;text-decoration:none;font-weight:700;border-radius:3px}.cfo-practical .cfo-practical-actions a:focus-visible{outline:3px solid #102239;outline-offset:3px}@media(max-width:720px){.cfo-practical-grid{grid-template-columns:1fr}.cfo-practical-card{padding:22px}.cfo-practical-step{grid-template-columns:46px 1fr;gap:8px}.cfo-practical-highlight{padding:23px}}

/* V6.7 consistent shared header and footer */
.header .nav-inner,.footer>.container{max-width:1270px;width:100%;margin-inline:auto;padding-left:36px;padding-right:36px;box-sizing:border-box}
.header .nav-inner{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:86px}
.header .brand{width:180px;flex:0 0 180px;align-self:center;display:flex;align-items:center}
.header .brand img{display:block;width:100%;height:54px;max-height:54px;object-fit:contain;object-position:left center}
.header .nav{align-items:center;justify-content:flex-end;gap:clamp(8px,.75vw,14px);margin-left:auto;font-size:13px;white-space:nowrap}
.header .nav a,.header .nav-dropdown>button{vertical-align:middle}
.header .nav>a.active,.header .nav-dropdown.active>button{color:#a67b47!important}
.header .nav>a.active::after,.header .nav-dropdown.active>button::after{transform:scaleX(1)!important}
.footer-brand{object-fit:contain;object-position:left center}
@media(max-width:1480px){.header .nav-inner{min-height:78px}.header .brand{width:185px;flex-basis:185px}.header .menu-toggle{display:block!important;margin-left:auto;min-width:44px;min-height:44px}.header .nav{display:none!important;position:absolute!important;top:100%;left:0;right:0;background:white;flex-direction:column!important;align-items:stretch!important;gap:0!important;white-space:normal!important;padding:15px max(22px,calc((100vw - 1198px)/2)) 24px!important;max-height:calc(100dvh - 78px);overflow-y:auto;box-shadow:0 12px 22px #10223922}.header .nav.open{display:flex!important}.header .nav>a,.header .nav-dropdown>button{padding:12px 2px;min-height:44px}.header .nav-dropdown,.header .language-switch{width:100%}.header .nav-dropdown-menu{position:static;box-shadow:none;min-width:0;width:100%}.header .btn{display:none!important}}
@media(max-width:600px){.header .nav-inner,.footer>.container{padding-left:20px;padding-right:20px}.header .brand{width:166px;flex-basis:166px}.header .brand img{height:50px}}

.v68-sales{padding:clamp(46px,6vw,84px) 0;background:#f8f8f5;color:#192c3e}.v68-sales:nth-of-type(even){background:#fff}.v68-sales .v68-wrap{max-width:1180px;margin:auto;padding:0 26px}.v68-sales h2{font-size:clamp(26px,3vw,39px);line-height:1.2;margin:10px 0 18px;max-width:850px}.v68-sales .v68-intro{font-size:clamp(16px,1.4vw,18px);line-height:1.75;max-width:850px}.v68-kicker{font-size:12px;font-weight:750;letter-spacing:.12em;text-transform:uppercase;color:#9b763e}.v68-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:24px 0}.v68-panel{background:#fff;border:1px solid #e1e3e5;border-radius:14px;padding:22px;min-width:0}.v68-panel h3{font-size:19px;line-height:1.4;margin:0 0 10px}.v68-panel p{font-size:16px;line-height:1.7;margin:0}.v68-note{font-size:14px;line-height:1.6;color:#5f6b74;max-width:850px}.v68-phases{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:23px 0}.v68-phase{padding:21px;border:1px solid #dedfe0;border-top:3px solid #c3a36e;border-radius:12px;background:white}.v68-phase h3{font-size:18px;margin:0 0 10px}.v68-phase p{line-height:1.65;margin:0}.v68-list{padding-left:20px;line-height:1.7}.v68-list li{margin-bottom:8px}.v68-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:18px}.v68-button{display:inline-block;background:#142a42;color:white!important;text-decoration:none;border-radius:30px;padding:14px 21px;font-weight:700}.v68-button.alt{background:#c3a36e;color:#142a42!important}@media(max-width:700px){.v68-grid,.v68-phases{grid-template-columns:1fr}.v68-sales .v68-wrap{padding:0 20px}.v68-panel,.v68-phase{padding:18px}}

/* V6.9 reading and conversion module */
.v69-report-layout{display:grid;grid-template-columns:minmax(0,1fr) 265px;gap:42px;align-items:start}.v69-rail{position:sticky;top:105px;align-self:start;border:1px solid #e7e1d7;background:#fff;padding:20px;max-height:calc(100vh - 122px);overflow:auto}.v69-rail strong{display:block;margin-bottom:14px;font-size:15px}.v69-toc{list-style:none;margin:0;padding:0}.v69-toc a{display:block;padding:8px 9px;font-size:13px;color:#405066;border-left:2px solid transparent;line-height:1.4}.v69-toc a:hover,.v69-toc a[aria-current="location"]{color:#8a5c2b;border-left-color:#bd965f;background:#fbf7ee}.v69-mobile-toc{display:none}.v69-report-content{min-width:0}.v69-report-content h2{scroll-margin-top:115px}.v69-report-content .v68-table{width:100%;min-width:360px}.v69-table-scroll{max-width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch}.v69-screen-tools{display:flex;gap:12px;flex-wrap:wrap;margin-bottom:24px}.v69-screen-tools a,.v69-screen-tools button,.v69-consult button,.v69-consult a{display:inline-flex;align-items:center;justify-content:center;background:#102239;color:#fff;border:1px solid #102239;padding:12px 18px;border-radius:4px;cursor:pointer;text-decoration:none;font-size:14px;font-weight:700;min-height:46px}.v69-screen-tools button{background:#fff;color:#102239}.v69-consult{margin:34px 0;border:1px solid #d9c7aa;background:#f9f7f2;padding:30px}.v69-consult h2{font-size:clamp(28px,3vw,38px);margin-bottom:12px}.v69-consult p{color:#566577}.v69-fields{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:24px 0}.v69-fields label{display:grid;gap:8px;font-size:14px;font-weight:700}.v69-fields select{width:100%;min-height:48px;background:white;border:1px solid #a9b2bc;border-radius:4px;font:inherit;font-size:15px;color:#102239;padding:10px}.v69-disclosure{font-size:12px;color:#657181;line-height:1.5;margin-top:13px}.v69-consult button:focus-visible,.v69-fields select:focus-visible{outline:3px solid #c8a36e;outline-offset:3px}.v69-mini-cta{border:1px solid #e3d8c8;background:#faf8f3;padding:23px;margin-top:24px}.v69-mini-cta p{margin:10px 0 16px}.v69-mini-cta a{display:inline-block;padding:12px 18px;background:#102239;color:white;font-weight:700;border-radius:3px}.v69-report-layout .report-inner{max-width:none;width:100%;padding:0}.v69-report-layout .banner{margin-bottom:24px}.v69-report-layout .kpi{gap:12px}.v69-report-layout table{font-variant-numeric:tabular-nums}@media(max-width:930px){.v69-report-layout{display:block}.v69-rail{display:none}.v69-mobile-toc{display:block;margin:0 0 22px;border:1px solid #e6ded2;padding:15px}.v69-mobile-toc summary{cursor:pointer;font-weight:700}.v69-mobile-toc .v69-toc{margin-top:10px}.v69-fields{grid-template-columns:1fr}.v69-consult{padding:20px}.v69-screen-tools{gap:8px}.v69-report-content .kpi{grid-template-columns:1fr 1fr}}@media(max-width:520px){.v69-report-content .kpi{grid-template-columns:1fr}.v69-report-content .tile{min-width:0}.v69-report-content .banner{padding:26px 22px}.v69-report-content h1{font-size:clamp(30px,8vw,46px)}.v69-report-layout{padding:0}.v69-consult button{width:100%}}
@media print{.header,.footer,.float-tools,.v69-rail,.v69-mobile-toc,.v69-screen-tools,.v69-consult,.v69-mini-cta,.actions,.nav,.menu-toggle{display:none!important}.v69-report-layout{display:block}.v68-report{padding:0!important}.v69-report-content{width:100%;color:#000}.v69-report-content .report-inner{width:100%;padding:0}.v69-report-content .banner{background:#102239!important;color:#fff!important;print-color-adjust:exact;-webkit-print-color-adjust:exact}.v69-table-scroll{overflow:visible}.v69-report-content table{min-width:0!important;font-size:10pt;break-inside:avoid}h2,.kpi{break-after:avoid}.v69-report-content h2{font-size:17pt}.v69-report-content{font-size:11pt}}

/* V7.2.1 desktop navigation breakpoint correction. Overrides accumulated legacy rules. */
@media screen and (min-width:1280px){
 .header .container.nav-inner{display:flex!important;align-items:center!important;gap:16px!important;max-width:1270px!important;width:100%!important;margin-left:auto!important;margin-right:auto!important;padding-left:24px!important;padding-right:24px!important;box-sizing:border-box!important;min-height:90px!important}
 .header .brand{width:155px!important;min-width:155px!important;flex:0 0 155px!important}
 .header .brand img{width:100%!important;max-width:155px!important;height:auto!important;max-height:74px!important;object-fit:contain!important}
 .header .menu-toggle{display:none!important}
 .header .nav{display:flex!important;position:static!important;visibility:visible!important;opacity:1!important;flex-direction:row!important;align-items:center!important;gap:clamp(6px,.65vw,12px)!important;padding:0!important;overflow:visible!important;max-height:none!important;box-shadow:none!important;background:transparent!important;width:auto!important;white-space:nowrap!important;flex:1 1 auto!important;min-width:0!important}
 .header .nav>a,.header .nav-dropdown>button{font-size:clamp(11px,.82vw,13px)!important;min-height:38px!important;padding:8px 0!important;white-space:nowrap!important}
 .header .nav-dropdown{width:auto!important;position:relative!important}
 .header .nav-dropdown-menu{position:absolute!important;top:100%!important;min-width:190px!important;width:max-content!important;background:#fff!important;box-shadow:0 12px 30px #10223925!important}
 .header .language-switch{width:auto!important;white-space:nowrap!important;flex:0 0 auto!important}
 .header .nav-cta{display:inline-flex!important;flex:0 0 auto!important;white-space:nowrap!important;font-size:12px!important;padding:11px 13px!important}
}
@media screen and (max-width:1279px){
 .header .menu-toggle{display:block!important}
 .header .nav:not(.open){display:none!important}
 .header .nav.open{display:flex!important;flex-direction:column!important;position:absolute!important;top:100%!important;left:0!important;right:0!important;background:#fff!important;white-space:normal!important;overflow-y:auto!important;max-height:calc(100dvh - 78px)!important}
}

/* V7.2.2: coherent desktop navigation spacing, preserve shared content edges */
@media (min-width: 1181px) {
 .header .container.nav-inner {max-width:1270px!important;width:100%!important;padding-inline:24px!important;gap:14px!important;display:flex!important;align-items:center!important;}
 .header .brand {flex:0 0 145px!important;min-width:145px!important;width:145px!important;}
 .header .brand img {max-width:145px!important;width:100%!important;object-fit:contain!important;}
 .header .nav {display:flex!important;position:static!important;flex:1 1 auto!important;width:auto!important;min-width:0!important;align-items:center!important;justify-content:center!important;gap:clamp(12px,1.07vw,17px)!important;margin:0!important;padding:0!important;white-space:nowrap!important;font-size:13px!important;}
 .header .nav > a,.header .nav-dropdown > button {font-size:13px!important;line-height:1.4!important;white-space:nowrap!important;}
 .header .nav > a,.header .nav > .nav-dropdown,.header .nav > .language-switch {flex-shrink:0!important;width:auto!important;}
 .header .nav > .language-switch {margin-left:5px!important;}
 .header .nav-cta,.header .nav-inner > .btn {flex:0 0 auto!important;display:inline-flex!important;font-size:12px!important;padding:11px 12px!important;}
 .header .menu-toggle {display:none!important;}
}
@media (min-width:1181px) and (max-width:1320px) {
 .header .nav {gap:11px!important;font-size:12px!important;}
 .header .nav > a,.header .nav-dropdown > button {font-size:12px!important;}
 .header .brand {flex-basis:132px!important;min-width:132px!important;width:132px!important;}
 .header .brand img {max-width:132px!important;}
 .header .container.nav-inner {gap:11px!important;}
}
@media (max-width:1180px) {
 .header .nav:not(.open) {display:none!important;}
 .header .menu-toggle {display:inline-flex!important;}
}

/* V7.2.3 — visible mobile language selector, before hamburger */
.header .mobile-language-switch{display:none!important}
@media (max-width:1180px){
 .header .container.nav-inner{display:flex!important;flex-wrap:nowrap!important;align-items:center!important;justify-content:space-between!important;gap:10px!important;position:relative!important}
 .header .brand{margin-right:auto!important;flex:0 1 auto!important;min-width:0!important;grid-column:auto!important}
 .header .mobile-language-switch{display:block!important;position:relative!important;flex:0 0 auto!important;order:2!important;margin:0!important;padding:0!important;border:0!important;z-index:120!important;width:auto!important}
 .header .mobile-language-switch .lang-trigger{display:flex!important;align-items:center!important;min-height:40px!important;padding:7px 12px!important;white-space:nowrap!important}
 .header .mobile-language-switch .lang-menu{position:absolute!important;right:0!important;left:auto!important;top:calc(100% + 8px)!important;width:176px!important;z-index:130!important;background:#fff!important;box-shadow:0 12px 28px #0b1c2e2c!important}
 .header .menu-toggle{display:inline-flex!important;order:3!important;flex:0 0 44px!important;align-items:center!important;justify-content:center!important;margin:0!important;grid-column:auto!important}
 .header .nav{order:4!important;grid-column:auto!important}
 .header .nav .desktop-language-switch{display:none!important}
 .header .nav-cta{order:5!important}
}
@media (max-width:390px){
 .header .container.nav-inner{gap:6px!important;padding-left:14px!important;padding-right:14px!important}
 .header .brand{width:128px!important;max-width:128px!important}
 .header .brand img{max-width:128px!important;width:128px!important}
 .header .mobile-language-switch .lang-trigger{font-size:12px!important;padding:6px 9px!important}
 .header .menu-toggle{flex-basis:40px!important;min-width:40px!important}
}

/* V7.2.4 — single aligned mobile header row */
@media (max-width:1180px) {
  .header .container.nav-inner {
    display:grid!important;
    grid-template-columns:minmax(0,1fr) auto 44px!important;
    align-items:center!important;
    justify-content:initial!important;
    column-gap:12px!important;
    min-height:76px!important;
    padding-top:8px!important;
    padding-bottom:8px!important;
    box-sizing:border-box!important;
  }
  .header .brand {
    grid-column:1!important;grid-row:1!important;
    margin:0!important;padding:0!important;
    display:flex!important;align-items:center!important;
    width:140px!important;max-width:100%!important;
    height:60px!important;flex:none!important;min-width:0!important;
  }
  .header .brand img {
    display:block!important;width:140px!important;max-width:100%!important;
    height:60px!important;max-height:60px!important;object-fit:contain!important;
    object-position:left center!important;
  }
  .header .mobile-language-switch {
    grid-column:2!important;grid-row:1!important;
    place-self:center!important;align-self:center!important;
    height:42px!important;min-height:42px!important;
    display:flex!important;align-items:center!important;
    margin:0!important;padding:0!important;border:0!important;
  }
  .header .mobile-language-switch .lang-trigger {
    display:flex!important;align-items:center!important;justify-content:center!important;
    gap:7px!important;box-sizing:border-box!important;
    height:42px!important;min-height:42px!important;
    line-height:1!important;padding:0 12px!important;margin:0!important;
    white-space:nowrap!important;
  }
  .header .menu-toggle {
    grid-column:3!important;grid-row:1!important;
    justify-self:center!important;align-self:center!important;
    display:flex!important;align-items:center!important;justify-content:center!important;
    width:44px!important;height:44px!important;min-width:44px!important;min-height:44px!important;
    padding:0!important;margin:0!important;flex:none!important;
    line-height:1!important;
  }
  .header .nav{grid-column:1/-1!important;grid-row:2!important;}
  .header .nav-cta{display:none!important;}
}
@media (max-width:390px) {
  .header .container.nav-inner {grid-template-columns:minmax(0,1fr) auto 40px!important;column-gap:8px!important;padding-left:14px!important;padding-right:14px!important;}
  .header .brand{width:125px!important;height:54px!important;}
  .header .brand img{width:125px!important;height:54px!important;max-height:54px!important;}
  .header .mobile-language-switch .lang-trigger{height:40px!important;min-height:40px!important;padding:0 10px!important;}
  .header .menu-toggle{width:40px!important;height:40px!important;min-width:40px!important;min-height:40px!important;}
}

/* V7.2.5: consistent cross-device SVG icons */
.icon-svg{display:inline-block;flex:none;vertical-align:middle;stroke:currentColor;fill:none}
.solution .mark,.feature .mark{display:inline-flex;align-items:center;justify-content:center;color:#b18a56}
.solution .mark .icon-svg,.feature .mark .icon-svg{width:30px;height:30px}
.solution .arrow{display:flex;align-items:center;justify-content:center;right:21px;bottom:20px}
.solution .arrow .icon-svg{width:22px;height:22px}
/* Back-to-top: real reading progress SVG ring, 0–100% */
.float-tools .top.progress-top,.progress-top{position:relative!important;display:grid!important;place-items:center!important;width:52px!important;height:52px!important;border-radius:50%!important;background:#102239!important;color:white!important;border:0!important;box-shadow:0 6px 20px #1022392b;isolation:isolate;cursor:pointer}
.progress-top .progress-track,.progress-top .progress-meter{position:absolute;inset:0;width:100%;height:100%;overflow:visible;transform:rotate(-90deg);pointer-events:none}
.progress-top .progress-track circle{fill:none;stroke:#ffffff35;stroke-width:2.5}
.progress-top .progress-meter circle{fill:none;stroke:#d7b37b;stroke-width:3;stroke-linecap:round;stroke-dasharray:132;stroke-dashoffset:132;transition:stroke-dashoffset .14s linear}
.progress-top .progress-arrow{width:22px;height:22px;display:block;z-index:1}
.progress-top:not(.visible){opacity:0!important;pointer-events:none!important;transform:translateY(10px)!important}
.progress-top.visible{opacity:1!important;pointer-events:auto!important;transform:translateY(0)!important}
/* Dropdown icons appear on mobile only; single clear menu surface */
.nav-item-icon{display:none}
@media(max-width:1199px){
 .header .nav{box-sizing:border-box!important;max-height:calc(100dvh - 78px)!important;overflow-y:auto!important;overscroll-behavior:contain;padding:14px max(20px,calc((100vw - 1198px)/2)) 24px!important;background:#fff!important;box-shadow:0 16px 30px #10223920!important;gap:0!important;align-items:stretch!important}
 .header .nav>a,.header .nav-dropdown>button{display:flex!important;align-items:center!important;gap:14px!important;width:100%!important;min-height:50px!important;padding:11px 13px!important;margin:0!important;border:0!important;border-bottom:1px solid #eee7dc!important;background:transparent!important;text-align:left!important;color:#102239!important;font-size:15px!important;font-weight:600!important;border-radius:6px!important}
 .header .nav>a.active,.header .nav>a[aria-current="page"]{color:#a87b43!important;background:#faf6ee!important}
 .header .nav>a:hover,.header .nav-dropdown>button:hover{background:#f8f4ec!important;color:#a87b43!important}
 .header .nav .nav-item-icon{display:inline-flex!important;width:20px;height:20px;color:#b28a55;flex:none}
 .header .nav .nav-item-icon svg{width:20px;height:20px}
 .header .nav-dropdown-menu{position:static!important;transform:none!important;box-shadow:none!important;border:0!important;background:#f9f7f2!important;padding:4px 0 8px 20px!important;margin:0!important;border-radius:8px!important}
 .header .nav-dropdown-menu a{display:flex!important;align-items:center!important;gap:12px!important;padding:12px!important;font-size:14px!important;border-bottom:0!important;white-space:normal!important;color:#283d51!important}
 .header .nav-dropdown-menu a:hover{color:#a87b43!important;background:#f3eddf!important}
 .header .nav-dropdown>button .chev{margin-left:auto!important}
}
@media(min-width:1200px){.header .nav .nav-item-icon{display:none!important}}
@media(max-width:430px){.float-tools{right:15px!important;bottom:20px!important;gap:11px!important}.progress-top{width:50px!important;height:50px!important}}
@media(prefers-reduced-motion:reduce){.progress-top .progress-meter circle{transition:none!important}}

/* V7.2.6 — transparent designated service-provider notices */
.cfo-provider-disclosure{margin:clamp(22px,3vw,34px) 0 0;padding:clamp(20px,2.8vw,28px);background:#fbf8f1;border:1px solid #e5d8bd;border-left:4px solid #c6a56b;border-radius:15px;color:#172b40;box-shadow:0 8px 25px rgba(19,36,58,.04)}
.cfo-provider-disclosure .provider-kicker{font-size:12px;letter-spacing:.08em;text-transform:uppercase;font-weight:750;color:#8e6d37;margin:0 0 9px}
.cfo-provider-disclosure h3{font-size:clamp(18px,2vw,22px);line-height:1.35;color:#162b43;margin:0 0 12px}
.cfo-provider-disclosure p{font-size:clamp(15px,1.3vw,16px);line-height:1.8;color:#374357;margin:0 0 8px}
.cfo-provider-disclosure p:last-child{margin-bottom:0}
.cfo-provider-disclosure strong{color:#132c44;font-weight:750}
@media(max-width:600px){.cfo-provider-disclosure{margin-top:22px;padding:19px 17px;border-radius:12px}}

/* V7.2.8: designated provider notices span the full content grid */
.cfo-provider-disclosure{grid-column:1 / -1;width:100%;max-width:none;box-sizing:border-box;justify-self:stretch}
/* Footnote displays on one line where space genuinely permits */
.footer-service-disclosure{max-width:none!important;width:100%;box-sizing:border-box;}
@media(min-width:1280px){.footer-service-disclosure{white-space:nowrap!important;font-size:clamp(9px,.76vw,11px)!important;letter-spacing:-.12px!important}}
@media(max-width:1279px){.footer-service-disclosure{white-space:normal!important;overflow-wrap:break-word!important}}

/* V7.3.1 — shared site container alignment and breathing room */
.cfo-regions .cfo-region-inner,
.v68-sales .v68-wrap,
.v73-startup .v73-shell,
section.container:has(> h2):has(> a[href*="/insights/"]){
  width:100%!important;
  max-width:1270px!important;
  margin-left:auto!important;
  margin-right:auto!important;
  padding-left:36px!important;
  padding-right:36px!important;
  box-sizing:border-box!important;
}
/* Keep related cards and explanatory sections aligned to the same content left edge. */
.v68-sales{padding-block:clamp(72px,6.5vw,100px)!important;}
.v68-sales + .v68-sales{margin-top:0!important;border-top:1px solid rgba(20,40,60,.055);}
.v68-sales .v68-intro{margin-bottom:clamp(26px,3.4vw,42px)!important;}
.v68-sales .v68-grid{row-gap:24px!important;column-gap:24px!important;}
.v68-sales .v68-grid + h2,.v68-sales .v68-grid + h3,
.v68-sales .v68-grid + p,.v68-sales .v68-grid + .v68-grid{margin-top:clamp(36px,4vw,58px)!important;}
.cfo-regions{padding-block:clamp(78px,7vw,110px)!important;}
.cfo-regions .cfo-region-grid{margin-top:32px!important;}
/* Keep industry guides in a clean, shared-width reading section. */
section.container:has(> h2):has(> a[href*="/insights/"]){padding-top:65px!important;padding-bottom:76px!important;}
section.container:has(> h2):has(> a[href*="/insights/"]) > h2{margin-top:0!important;margin-bottom:22px!important;}
/* Monthly reports previously used an unbounded full-width grid. */
.v68-report{padding-block:clamp(55px,5.5vw,85px)!important;min-width:0;}
.v68-report > .v69-report-layout{
  width:100%!important;max-width:1270px!important;
  margin-inline:auto!important;padding-inline:36px!important;
  box-sizing:border-box!important;min-width:0!important;
  display:grid;grid-template-columns:minmax(0,1fr) 265px;
  column-gap:clamp(22px,3vw,42px);
}
.v68-report .v69-report-content{min-width:0!important;max-width:100%!important;}
.v68-report .report-inner{width:100%!important;max-width:100%!important;box-sizing:border-box!important;margin-inline:auto!important;}
.v68-report .v69-rail{min-width:0;}
/* Focused ownership disclosure; retains the pre-existing provider responsibility note. */
.footer-platform-operator{margin:20px 0 0!important;padding:12px 0 0!important;border-top:1px solid rgba(184,160,122,.25);font-size:12px!important;line-height:1.6!important;letter-spacing:.01em;color:#697583!important;overflow-wrap:break-word;}
@media(max-width:900px){
 .cfo-regions .cfo-region-inner,.v68-sales .v68-wrap,.v73-startup .v73-shell,
 section.container:has(> h2):has(> a[href*="/insights/"]) {padding-inline:22px!important;}
 .v68-report > .v69-report-layout{padding-inline:22px!important;grid-template-columns:minmax(0,1fr)!important;}
 .v68-report .v69-rail{display:none!important;}
 .v68-sales{padding-block:66px!important;}
}
@media(max-width:600px){
 .cfo-regions .cfo-region-inner,.v68-sales .v68-wrap,.v73-startup .v73-shell,
 section.container:has(> h2):has(> a[href*="/insights/"]) {padding-inline:19px!important;}
 .v68-report > .v69-report-layout{padding-inline:19px!important;}
 .v68-sales{padding-block:54px!important;}
 .v68-sales .v68-intro{margin-bottom:24px!important;}
}
@media print{
 .v68-report{padding:0!important;}
 .v68-report > .v69-report-layout{display:block!important;max-width:none!important;padding:0!important;}
 .v68-report .report-inner{max-width:100%!important;}
}

/* Full-width legal operator identification, outside the columns. */
.footer > .container > .footer-platform-operator,
.site-footer > .container > .footer-platform-operator{
  display:block!important;
  grid-column:1/-1!important;
  width:100%!important;
  max-width:none!important;
  min-width:0!important;
  box-sizing:border-box!important;
  clear:both!important;
  margin:24px 0 0!important;
  padding:15px 0 0!important;
  border-top:1px solid rgba(184,160,122,.25)!important;
  font-size:12px!important;
  line-height:1.7!important;
  color:#697583!important;
  overflow-wrap:normal!important;
}
.footer > .container > .footer-platform-operator strong,
.site-footer > .container > .footer-platform-operator strong{font-weight:700;}
@media(min-width:1150px){
  .footer > .container > .footer-platform-operator,
  .site-footer > .container > .footer-platform-operator{
    white-space:nowrap!important;
    letter-spacing:0!important;
    font-size:clamp(10px,.78vw,12px)!important;
  }
}
@media(max-width:1149px){
  .footer > .container > .footer-platform-operator,
  .site-footer > .container > .footer-platform-operator{white-space:normal!important;overflow-wrap:break-word!important;}
}

/* V7.4 — uses the existing CFO design tokens and 1270px content container. */
.cosec-page{color:#102239;background:#fff}.cosec-page *{box-sizing:border-box}
.cosec-page .cs-wrap{width:100%;max-width:1270px;margin:0 auto;padding:0 36px}
.cosec-page .cs-hero{background:linear-gradient(112deg,rgba(10,28,47,.97) 0%,rgba(14,37,58,.94) 58%,rgba(23,49,71,.82)),url('/assets/photos/insight-cfo-desktop.webp') center/cover;color:white;padding:82px 0 88px}
.cosec-page .cs-breadcrumb{display:flex;align-items:center;flex-wrap:wrap;gap:10px;color:#e9eef6;font:500 14px/1.6 Arial,sans-serif;margin-bottom:36px}
.cosec-page .cs-breadcrumb a{text-decoration:underline;text-underline-offset:5px;color:#e9eef6}.cosec-page .cs-breadcrumb .current{color:#e1bb85;font-weight:700}
.cosec-page .cs-kicker{font:700 12px/1.5 Arial,sans-serif;letter-spacing:.15em;color:#d8b47e;text-transform:uppercase;margin:0 0 18px}
.cosec-page .cs-hero h1{font:700 clamp(36px,4.4vw,62px)/1.13 Georgia,serif;max-width:980px;letter-spacing:-.03em;color:white;margin:0 0 23px}
.cosec-page .cs-hero p.cs-lead{font:400 clamp(17px,1.4vw,20px)/1.75 Arial,sans-serif;color:#e4edf4;max-width:960px;margin-bottom:27px}
.cosec-page .cs-btn{display:inline-flex;gap:10px;align-items:center;justify-content:center;background:#c8a272;color:#112238;font-weight:700;font-size:15px;border:1px solid #c8a272;border-radius:5px;padding:14px 21px;transition:transform .2s,background .2s,box-shadow .2s}
.cosec-page .cs-btn:hover{transform:translateY(-3px);background:#dfbd8d;box-shadow:0 12px 24px rgba(0,0,0,.13)}
.cosec-page .cs-layout{display:grid;grid-template-columns:minmax(0,1fr) 260px;gap:42px;padding-top:70px;padding-bottom:80px;align-items:start}
.cosec-page .cs-body{min-width:0}.cosec-page .cs-section{padding:0 0 50px;margin:0 0 52px;border-bottom:1px solid #e8e1d7;scroll-margin-top:118px}
.cosec-page .cs-section:last-child{border-bottom:0;margin-bottom:0}
.cosec-page .cs-body h2{font:700 clamp(29px,2.8vw,40px)/1.2 Georgia,serif;letter-spacing:-.025em;color:#102239;margin:0 0 20px}
.cosec-page .cs-body p{font:400 17px/1.8 Arial,sans-serif;color:#526274;margin:0 0 23px}
.cosec-page .cs-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:26px 0}
.cosec-page .cs-card{border:1px solid #e5ddd1;border-radius:11px;background:#fff;padding:24px;box-shadow:0 7px 25px rgba(16,34,57,.035)}
.cosec-page .cs-card h3{font:700 21px/1.35 Georgia,serif;margin:0 0 10px;color:#102239}.cosec-page .cs-card p{font:400 15px/1.7 Arial,sans-serif;margin:0;color:#516173}
.cosec-page .cs-sidebar{position:sticky;top:118px;border:1px solid #e5ded4;border-radius:10px;background:#fbf8f3;padding:24px;max-height:calc(100vh - 138px);overflow:auto}
.cosec-page .cs-sidebar strong{display:block;font:700 15px Arial,sans-serif;margin-bottom:16px}
.cosec-page .cs-sidebar a{display:block;font:500 14px/1.45 Arial,sans-serif;padding:9px 0;color:#183b59;border-bottom:1px solid #ebe3d9}
.cosec-page .cs-sidebar a:hover{color:#986a34}.cosec-page .cs-sidebar .cs-mini{margin-top:20px}
.cosec-page .cs-provider{background:#f8f4ed;border:1px solid #e4d1b4;border-left:4px solid #c29b63;padding:24px 26px;border-radius:8px;margin:27px 0}
.cosec-page .cs-provider strong{font-size:17px;color:#102239}.cosec-page .cs-provider p{margin:10px 0 0;font-size:15px}
.cosec-page .cs-faq details{border:1px solid #e4ded5;border-radius:8px;margin:12px 0;background:#fff;padding:0 20px}
.cosec-page .cs-faq summary{list-style:auto;cursor:pointer;padding:19px 0;font:700 17px/1.5 Arial,sans-serif;color:#102239}
.cosec-page .cs-faq details p{font-size:16px;margin:0 0 20px}
.cosec-page .cs-related{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.cosec-page .cs-related a{border:1px solid #e2dbd1;border-radius:9px;padding:20px;background:#fff;color:#102239;font-weight:700;line-height:1.5;transition:transform .2s,border-color .2s}
.cosec-page .cs-related a:hover{transform:translateY(-2px);border-color:#c8a272}
.cosec-page .cs-references{font-size:14px;padding-left:22px;color:#526274;line-height:1.75;overflow-wrap:anywhere}
.cosec-page .cs-references a{color:#193e60;text-decoration:underline;text-underline-offset:3px}
.cosec-page .cs-disclaimer{font-size:14px!important;color:#687384!important}
@media(max-width:900px){.cosec-page .cs-layout{grid-template-columns:1fr;gap:24px;padding-top:46px}.cosec-page .cs-sidebar{position:static;max-height:none;order:-1}.cosec-page .cs-sidebar .cs-navlinks{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 18px}}
@media(max-width:600px){.cosec-page .cs-wrap{padding:0 22px}.cosec-page .cs-hero{padding:54px 0 65px}.cosec-page .cs-breadcrumb{gap:7px;margin-bottom:27px}.cosec-page .cs-grid,.cosec-page .cs-related,.cosec-page .cs-sidebar .cs-navlinks{grid-template-columns:1fr}.cosec-page .cs-section{padding-bottom:32px;margin-bottom:35px}.cosec-page .cs-card{padding:20px}}
@media(prefers-reduced-motion:reduce){.cosec-page .cs-btn,.cosec-page .cs-related a{transition:none}}

@media(max-width:900px){html body header.header .container.nav-inner > a.nav-cta{display:none!important}header.header .nav-inner{min-height:76px!important;height:auto!important;flex-wrap:nowrap!important;align-items:center!important}header.header .brand{align-self:center!important}header.header .mobile-language-switch{align-self:center!important}header.header .menu-toggle{align-self:center!important}}

/* Full-width region and enquiry section retains existing CFO design system. */
.cosec-page .cs-region-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:28px 0 22px}
.cosec-page .cs-region-item{min-width:0;padding:22px;background:#fff;border:1px solid #e8ddcd;border-radius:10px;box-shadow:0 8px 22px rgba(17,35,55,.035)}
.cosec-page .cs-region-item h3{font:700 20px/1.3 Georgia,serif;color:#102239;margin:0 0 11px}
.cosec-page .cs-region-item address{font:400 15px/1.7 Arial,sans-serif;font-style:normal;color:#506177;overflow-wrap:break-word}
.cosec-page .cs-region-item .cs-region-tag{display:block;font:700 11px/1.5 Arial,sans-serif;color:#9c733b;letter-spacing:.04em;margin-top:16px}
.cosec-page .cs-location-note{border-left:4px solid #b58c58;border-radius:7px;background:#f7f3ec;padding:20px 24px;margin:23px 0}
.cosec-page .cs-location-note h3{margin:0 0 9px;font:700 20px/1.3 Georgia,serif}
.cosec-page .cs-location-note p{margin:0 0 9px;font-size:15px;line-height:1.7;color:#35475b}
.cosec-page .cs-location-note p:last-child{margin-bottom:0}
.cosec-page .cs-enquiry-actions{display:flex;flex-wrap:wrap;gap:12px;margin:20px 0 24px}
.cosec-page .cs-enquiry-actions a{display:inline-flex;align-items:center;justify-content:center;padding:14px 17px;border-radius:6px;border:1px solid #b58c58;background:#caa677;color:#102239;font-weight:700;line-height:1.35;text-decoration:none;transition:transform .2s,background-color .2s,box-shadow .2s}
.cosec-page .cs-enquiry-actions a:nth-child(n+2){background:white;color:#102239}
.cosec-page .cs-enquiry-actions a:hover{transform:translateY(-2px);background:#e2c294;box-shadow:0 9px 18px rgba(16,34,57,.12)}
.cosec-page .cs-enquiry-actions a:focus-visible{outline:3px solid #b58c58;outline-offset:3px}
.cosec-page #cs-locations{scroll-margin-top:124px}
.v741-corp-area{padding:64px 0;background:#f8f6f1}
.v741-corp-area .v741-inner{width:100%;max-width:1270px;padding:0 36px;margin:0 auto;box-sizing:border-box}
.v741-corp-area h2{font:700 clamp(29px,3.2vw,42px)/1.18 Georgia,serif;color:#102239;margin:0 0 15px}
.v741-corp-area .v741-lead{font:400 17px/1.7 Arial,sans-serif;color:#526274;margin:0 0 25px;max-width:none}
.v741-corp-area .v741-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:22px 0}
.v741-corp-area .v741-list article{min-width:0;background:#fff;border:1px solid #e7ded3;border-radius:9px;padding:22px}
.v741-corp-area .v741-list h3{font:700 21px/1.35 Georgia,serif;color:#102239;margin:0 0 12px}
.v741-corp-area .v741-list address{font:400 15px/1.7 Arial,sans-serif;font-style:normal;color:#526274;overflow-wrap:break-word}
.v741-corp-area .v741-note{font-size:14px;color:#637487;margin:20px 0}
.v741-corp-area .v741-link{display:inline-flex;align-items:center;padding:14px 20px;background:#c8a272;color:#102239;border-radius:5px;font-weight:700;text-decoration:none;transition:transform .2s,background-color .2s}
.v741-corp-area .v741-link:hover{background:#e1bc86;transform:translateY(-2px)}
@media(max-width:1000px){.cosec-page .cs-region-list,.v741-corp-area .v741-list{grid-template-columns:1fr}.cosec-page .cs-enquiry-actions{flex-direction:column;align-items:stretch}.cosec-page .cs-enquiry-actions a{width:100%}}
@media(max-width:620px){.v741-corp-area{padding:48px 0}.v741-corp-area .v741-inner{padding-inline:22px}.cosec-page .cs-region-item{padding:19px}}
@media(prefers-reduced-motion:reduce){.cosec-page .cs-enquiry-actions a,.v741-corp-area .v741-link{transition:none}}