:root{
  /* ── Silverlink 銀領 品牌色｜直接取自公司標誌 ──
     標誌由 teal 漸變到 gold：淺青 #4CA99D → 深青 #00796E → 金 #C69C5E → 淺金 #E4BF88。
     標誌的中文字用深青（非藏藍），所以全站主文字色亦改為深青系。 */
  --jade:#0F8A7D; --jade-2:#4CA99D; --jade-d:#006B61; --jade-t:#E9F4F2;
  --gold:#C69C5E; --gold-2:#E4BF88; --gold-d:#8A6428; --gold-t:#F8F0E1;
  --ink:#14423C; --ink2:#5A716C; --paper:#FFFFFF; --mist:#F1F5F4; --line:#DFE7E4;
  --brand-grad:linear-gradient(120deg,#4CA99D 0%,#0F8A7D 38%,#C69C5E 100%);
  --risk:#C2452A; --risk-t:#FBEDE9;
  --navy-2:#1D5C53;
  --serif:"Noto Serif TC","Songti TC","PMingLiU",serif;
  --sans:"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;
  --wrap:1180px; --radius:14px;
}
html{font-size:19px; scroll-behavior:smooth}
html.fs2{font-size:21px} html.fs3{font-size:23px}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto} *{transition:none!important;animation:none!important}}
*{box-sizing:border-box}
[hidden]{display:none!important}
body{margin:0; background:var(--paper); color:var(--ink); font-family:var(--sans); line-height:1.75; -webkit-font-smoothing:antialiased}
img{max-width:100%; display:block}
a{color:var(--jade-d)}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid var(--gold); outline-offset:3px; border-radius:6px}
h1,h2{font-family:var(--serif); font-weight:900; line-height:1.3; margin:0 0 .6em; letter-spacing:.01em}
h2{font-size:1.9rem; font-weight:900}
h3{font-size:1.2rem; line-height:1.5; margin:0 0 .4em}
p{margin:0 0 1em}
.wrap{max-width:var(--wrap); margin:0 auto; padding:0 24px}
.lead{font-size:1.15rem; color:var(--ink2); max-width:38em}
.small{font-size:.84rem; color:var(--ink2)}
.sec{padding:84px 0}
.sec.mist{background:var(--mist)}
.sec-head{max-width:44em; margin-bottom:40px}
.sec-head p{color:var(--ink2); font-size:1.05rem}
.skip{position:absolute; left:-9999px} .skip:focus{left:12px; top:12px; background:#fff; padding:8px 14px; z-index:99}

/* buttons */
.btn{display:inline-flex; align-items:center; justify-content:center; gap:.5em; min-height:56px; padding:0 30px; border-radius:999px; font:700 1.02rem var(--sans); text-decoration:none; border:2px solid transparent; cursor:pointer; transition:background .15s}
.btn-jade{background:var(--brand-grad); color:#fff} .btn-jade:hover{filter:brightness(1.08)}
.btn-gold{background:var(--gold); color:var(--ink)} .btn-gold:hover{background:#B08A4C; color:var(--ink)}
.btn-line{background:#fff; color:var(--ink); border-color:var(--ink)} .btn-line:hover{background:var(--mist)}
.btns{display:flex; flex-wrap:wrap; gap:14px}

/* header */
.util{background:var(--mist); border-bottom:1px solid var(--line); font-size:.84rem; line-height:1}
.util .wrap{display:flex; justify-content:space-between; align-items:center; height:48px; gap:16px}
.fs{display:flex; align-items:center; gap:6px}
.fs span{margin-right:4px; color:var(--ink2)}
.fs button{width:44px; height:32px; border:1px solid var(--line); background:#fff; border-radius:8px; font:700 .84rem/1 var(--sans); color:var(--ink); cursor:pointer; padding:0}
.fs button[aria-pressed="true"]{background:var(--ink); color:#fff; border-color:var(--ink)}
.usep{width:1px; height:20px; background:var(--line); margin:0 6px}
.lang{display:inline-flex; gap:6px}
.lang button{height:32px; padding:0 10px; min-width:52px; text-align:center; border:1px solid var(--line); background:#fff; border-radius:8px; font:700 .84rem/1 var(--sans); color:var(--ink); cursor:pointer; white-space:nowrap; flex:none}
.lang button[aria-pressed="true"]{background:var(--ink); color:#fff; border-color:var(--ink)}
@media (max-width:1100px){.util .wrap{height:auto; padding-top:8px; padding-bottom:8px} .fs{flex-wrap:wrap; row-gap:8px}}
.util nav{display:flex; align-items:center; height:100%}
.util nav a,.util nav button{display:inline-flex; align-items:center; height:20px; padding:0 16px; border:0; border-left:1px solid var(--line); background:none; font:500 .84rem/1 var(--sans); color:var(--ink); text-decoration:none; cursor:pointer; white-space:nowrap}
.util nav>:first-child{border-left:0}
.util nav>:last-child{padding-right:0}
.util nav a:hover,.util nav button:hover{color:var(--jade-d); text-decoration:underline; text-underline-offset:4px}
.util nav a.on{color:var(--jade-d); font-weight:700}
.util nav .who{color:var(--jade-d); font-weight:700}
header.main{position:sticky; top:0; z-index:40; background:#fff; border-bottom:1px solid var(--line)}
header.main::after{content:""; position:absolute; left:0; right:0; bottom:-1px; height:3px; background:var(--brand-grad)}
header.main .wrap{display:flex; align-items:center; gap:28px; height:80px}
.brand{display:flex; align-items:center; gap:12px; text-decoration:none; color:var(--ink); flex:none}
.markimg{width:50px; height:50px; object-fit:contain; flex:none}
.brand b{font:900 1.2rem/1 var(--serif); white-space:nowrap}
.brand .fallback{display:flex; align-items:center; gap:12px}
.logoimg{height:46px; width:auto; display:block}
.foot .logoimg{height:auto; width:180px}
@media (max-width:1260px) and (min-width:1101px){.logoimg{height:40px} header.main .wrap{gap:18px} .mainnav a{padding:0 10px}}
@media (max-width:1100px){.logoimg{height:38px}}
.mainnav{display:flex; align-items:center; gap:6px; margin-left:auto}
.mainnav a{display:inline-flex; align-items:center; height:48px; padding:0 14px; border-radius:10px; color:var(--ink); text-decoration:none; font:500 1rem/1 var(--sans); white-space:nowrap}
.mainnav a:hover{background:var(--mist)}
.mainnav a.on{color:var(--jade-d); background:var(--jade-t); box-shadow:inset 0 0 0 1px #CDE6E1}
.mainnav a.apply{background:var(--ink); color:#fff; font-weight:700; margin-left:10px; padding:0 22px; border-radius:999px}
.mainnav a.apply:hover{background:var(--navy-2)} .mainnav a.apply.on{background:var(--navy-2)}
.menubtn{display:none; margin-left:auto; min-height:48px; padding:0 18px; border:2px solid var(--ink); background:#fff; border-radius:10px; font:700 1rem var(--sans); color:var(--ink); cursor:pointer}
.drawer{display:none}
@media (max-width:1100px){
  .mainnav,.util nav{display:none} .menubtn{display:block}
  .drawer.open{display:block; border-top:1px solid var(--line); background:#fff; padding:8px 0 20px}
  .drawer a{display:block; padding:14px 24px; font-size:1.1rem; color:var(--ink); text-decoration:none; border-bottom:1px solid var(--mist)}
  .drawer a.on{color:var(--jade-d); font-weight:700; background:var(--jade-t)}
  .drawer .apply{margin:16px 24px 0; text-align:center; background:var(--ink); color:#fff; border-radius:999px; font-weight:700}
}

/* image placeholders */
.ph{width:100%; max-width:100%; position:relative; border-radius:16px; overflow:hidden; background:var(--mist) repeating-linear-gradient(135deg,transparent 0 14px,rgba(22,36,58,.035) 14px 28px); border:1px dashed #C3D1CE; display:flex; align-items:flex-end; min-height:180px}
.ph .cap{padding:16px 18px; font-size:.8rem; color:var(--ink2); line-height:1.55}
.ph .cap b{display:block; color:var(--ink); font-size:.86rem}
.ph.loaded{border:0; background:none} .ph.loaded .cap{display:none}
.ph img{position:absolute; inset:0; width:100%; height:100%; object-fit:cover}

/* page system */
.page{display:none} .page.on{display:block}
.phero{padding:56px 0 64px; border-bottom:1px solid var(--line)}
.phero .wrap{display:grid; grid-template-columns:1.15fr .85fr; gap:48px; align-items:center}
.crumb{font-size:.84rem; color:var(--ink2); margin-bottom:18px} .crumb a{color:var(--ink2)}
.phero h1{font-size:clamp(2rem,4.4vw,3.1rem)}
.phero .ph{aspect-ratio:4/3; align-self:stretch; min-height:0}
@media (max-width:860px){.phero .wrap{grid-template-columns:1fr} .sec{padding:64px 0}}

/* home hero */
.hero{padding:64px 0 72px}
.hero .wrap{display:grid; grid-template-columns:1.05fr .95fr; gap:56px; align-items:center}
.slogan{font-family:var(--serif); font-weight:900; font-size:clamp(2.3rem,5.2vw,4.1rem); line-height:1.22; margin:0 0 28px; padding-left:28px; background:var(--brand-grad) left top/8px 100% no-repeat}
.slogan span{display:block; white-space:nowrap} .slogan span+span{padding-left:1.5em}
.hero .lead{margin-bottom:32px}
.hero .ph{aspect-ratio:4/3; min-height:0; align-self:stretch}
.hero .who{margin-top:26px; font-size:.9rem; color:var(--ink2)}
@media (max-width:860px){.hero .wrap{grid-template-columns:1fr} .hero .ph{aspect-ratio:16/10}}

/* two-gate checker */
.check>div:first-child{display:flex; flex-direction:column}
.check .ph{flex:1; align-self:stretch; aspect-ratio:auto; min-height:220px}
.check{border:2px solid var(--ink); border-radius:20px; padding:36px; display:grid; grid-template-columns:1fr 1fr; gap:40px; background:#fff}
.check h2{font-size:1.6rem}
.field{margin-bottom:20px}
.field label,.field .lb{display:block; font-weight:700; margin-bottom:8px}
.field .hint{display:block; font-weight:400; font-size:.82rem; color:var(--ink2)}
.seg{display:flex; gap:10px; flex-wrap:wrap}
.seg button{flex:1; min-height:52px; min-width:110px; border:2px solid var(--line); background:#fff; border-radius:10px; font:700 1rem var(--sans); color:var(--ink); cursor:pointer}
.seg button[aria-pressed="true"]{border-color:var(--jade); background:var(--jade-t); color:var(--jade-d)}
.money{display:flex; align-items:center; border:2px solid var(--line); border-radius:10px; overflow:hidden}
.money span{padding:0 14px; color:var(--ink2); font-weight:700}
.money input{flex:1; border:0; min-height:52px; font:700 1.15rem var(--sans); color:var(--ink); padding:0 10px 0 0; width:100%}
.money:focus-within{border-color:var(--jade)}
.gates{display:grid; grid-template-columns:1fr 1fr; gap:14px; margin-bottom:18px}
.gate{border-radius:14px; padding:18px; border:2px solid var(--line)}
.gate .gt{font-size:.86rem; color:var(--ink2)} .gate .gv{font:900 1.5rem var(--serif); margin:4px 0}
.gate .gl{font-size:.84rem}
.gate.pass{border-color:var(--jade); background:var(--jade-t)} .gate.pass .gv{color:var(--jade-d)}
.gate.fail{border-color:var(--risk); background:var(--risk-t)} .gate.fail .gv{color:var(--risk)}
.verdict{font-size:1.02rem; padding:18px 20px; border-radius:12px; background:var(--mist); margin-bottom:16px}
@media (max-width:860px){.check{grid-template-columns:1fr; padding:24px; gap:24px}}

/* concerns */
.worries{border-top:2px solid var(--ink)}
.worry{display:grid; grid-template-columns:1fr 1.1fr auto; gap:32px; padding:26px 0; border-bottom:1px solid var(--line); align-items:center}
.worry q{font:600 1.3rem/1.55 var(--serif); quotes:"「" "」"}
.worry p{margin:0; color:var(--ink2)}
.worry a{font-weight:700; white-space:nowrap}
@media (max-width:860px){.worry{grid-template-columns:1fr; gap:10px}}

/* services */
.svc{display:grid; grid-template-columns:1.25fr 1fr; gap:40px}
.svc-main{border:2px solid var(--jade); border-radius:22px; overflow:hidden; display:flex; flex-direction:column}
.svc-main .ph{border-radius:0; border:0; aspect-ratio:16/10}
.svc-main .body{padding:30px 32px 34px}
.svc-main h3{font:900 1.6rem var(--serif); color:var(--jade-d)}
.svc-main .axis{display:inline-block; background:var(--jade-d); color:#fff; font-size:.8rem; font-weight:700; padding:3px 12px; border-radius:99px; margin-bottom:12px}
.svc-list{display:flex; flex-direction:column; gap:0; border-top:1px solid var(--line)}
.svc-item{display:grid; grid-template-columns:132px 1fr; gap:22px; padding:24px 0; border-bottom:1px solid var(--line); text-decoration:none; color:inherit}
.svc-item .ph{min-height:0; aspect-ratio:1; border-radius:12px}
.svc-item .ph .cap{font-size:.6rem; padding:8px; line-height:1.4} .svc-item .ph .cap b{font-size:.66rem}
.svc-item h3{font:900 1.3rem var(--serif); margin-bottom:6px}
.svc-item p{margin:0; color:var(--ink2); font-size:.95rem}
.svc-item:hover h3{color:var(--jade-d); text-decoration:underline}
.ticks{list-style:none; padding:0; margin:0 0 22px}
.ticks li{position:relative; padding-left:1.6em; margin-bottom:.45em}
.ticks li::before{content:""; position:absolute; left:.2em; top:.62em; width:.55em; height:.3em; border-left:3px solid var(--jade); border-bottom:3px solid var(--jade); transform:rotate(-45deg)}
@media (max-width:860px){.svc{grid-template-columns:1fr} .svc-item{grid-template-columns:96px 1fr}}

/* age timeline */
.ages{position:relative; display:grid; grid-template-columns:repeat(6,1fr); margin:8px 0 28px}
.ages::before{content:""; position:absolute; left:8%; right:8%; top:34px; height:4px; background:var(--line); border-radius:2px}
.age{position:relative; background:none; border:0; cursor:pointer; padding:0 4px 8px; font-family:var(--sans); color:var(--ink); display:flex; flex-direction:column; align-items:center; gap:10px}
.age .dot{width:68px; height:68px; border-radius:50%; background:#fff; border:3px solid var(--line); display:grid; place-items:center; font:900 1.15rem var(--serif); z-index:1; white-space:nowrap}
.age .al{font-size:.86rem; font-weight:700; text-align:center; line-height:1.4}
.age[aria-selected="true"] .dot{background:var(--ink); color:#fff; border-color:var(--ink)}
.age:hover .dot{border-color:var(--ink)}
.age-panel{border-radius:20px; background:#fff; border:1px solid var(--line); padding:34px 36px; display:grid; grid-template-columns:.8fr 1.2fr; gap:36px; align-items:start}
.age-panel h3{font:900 1.55rem var(--serif)}
.age-panel ul{margin:0; padding:0; list-style:none}
.age-panel li{padding:14px 0; border-bottom:1px solid var(--line)} .age-panel li:last-child{border:0}
.age-panel li b{display:block}
.age-panel .go{display:inline-block; margin-top:6px; font-weight:700}
.pill{display:inline-block; font-size:.74rem; font-weight:700; padding:2px 10px; border-radius:99px; margin-left:6px; vertical-align:2px}
.pill.d{background:var(--jade-t); color:var(--jade-d)} .pill.c{background:var(--gold-t); color:var(--gold-d)} .pill.f{background:var(--mist); color:var(--ink2); border:1px solid var(--line)}
@media (max-width:860px){.ages{grid-template-columns:repeat(3,1fr); row-gap:18px} .ages::before{display:none} .age-panel{grid-template-columns:1fr; padding:24px}}

/* steps */
.steps{list-style:none; padding:0; margin:0; display:grid; grid-template-columns:repeat(5,1fr); gap:0; counter-reset:s}
.steps li{counter-increment:s; padding:0 22px 0 0; border-top:4px solid var(--ink); padding-top:20px}
.steps li::before{content:counter(s); display:block; font:900 2.6rem/1 var(--serif); color:var(--gold); margin-bottom:12px}
.steps b{display:block; font-size:1.08rem; margin-bottom:6px}
.steps p{font-size:.92rem; color:var(--ink2); margin:0}
@media (max-width:860px){.steps{grid-template-columns:1fr; gap:24px}}

/* why */
.why{display:grid; grid-template-columns:1fr 1fr; gap:56px; align-items:center}
.why .ph{aspect-ratio:4/3; align-self:stretch; min-height:0}
.why dl{margin:0} .why dt{font:900 1.3rem var(--serif); margin-top:26px} .why dt:first-child{margin-top:0}
.why dd{margin:6px 0 0; color:var(--ink2)}
@media (max-width:860px){.why{grid-template-columns:1fr; gap:32px}}

/* blog teaser */
.posts{display:grid; grid-template-columns:repeat(3,1fr); gap:32px}
.post{text-decoration:none; color:inherit}
.post .ph{aspect-ratio:3/2; min-height:0; margin-bottom:16px}
.post .cat{font-size:.8rem; font-weight:700; color:var(--gold-d)}
.post h3{font:600 1.15rem/1.55 var(--serif); margin-top:4px}
.post:hover h3{text-decoration:underline; color:var(--jade-d)}
@media (max-width:860px){.posts{grid-template-columns:1fr}}

/* CTA band */
.cta{background:var(--ink); color:#fff; padding:72px 0}
.cta .wrap{display:flex; justify-content:space-between; align-items:center; gap:32px; flex-wrap:wrap}
.cta h2{margin:0 0 .3em; color:#fff} .cta p{margin:0; color:#C6D4D1}
.cta .btn-line{background:transparent; color:#fff; border-color:#fff} .cta .btn-line:hover{background:rgba(255,255,255,.1)}

/* tables & compare */
.tbl{width:100%; border-collapse:collapse; font-size:.95rem}
.tscroll{overflow-x:auto; -webkit-overflow-scrolling:touch; max-width:100%}
.tscroll>table{min-width:min(560px,100%)}
.tbl th,.tbl td{text-align:left; padding:14px 16px; border-bottom:1px solid var(--line); vertical-align:top}
.tbl thead th{background:var(--mist); font-weight:700; border-bottom:2px solid var(--ink)}
.tbl td:first-child b{white-space:nowrap}
.tbl td.num{font:900 1.15rem var(--serif); white-space:nowrap}
.cmp{display:grid; grid-template-columns:1fr 1fr; gap:28px}
.cmp .col{border-radius:18px; padding:26px 28px}
.cmp .col.in{background:var(--risk-t)} .cmp .col.ex{background:var(--jade-t)}
.cmp h3{display:flex; align-items:center; gap:10px}
.cmp .in h3{color:var(--risk)} .cmp .ex h3{color:var(--jade-d)}
.cmp ul{margin:0; padding-left:1.2em} .cmp li{margin-bottom:.5em}
.cmp li small{display:block; color:var(--ink2)}
@media (max-width:860px){.cmp{grid-template-columns:1fr}}
.note{border-left:5px solid var(--gold); background:var(--gold-t); padding:18px 22px; border-radius:0 12px 12px 0; margin:24px 0}
.warnbox{border-left:5px solid var(--risk); background:var(--risk-t); padding:18px 22px; border-radius:0 12px 12px 0; margin:24px 0}
.srcs{display:flex; flex-wrap:wrap; gap:10px 26px; font-size:.9rem}
/* shared extras */
.ticks.cols2{columns:2; column-gap:48px} .ticks.cols2 li{break-inside:avoid}
@media (max-width:860px){.ticks.cols2{columns:1}}
.two{display:grid; grid-template-columns:1.1fr .9fr; gap:56px; align-items:center}
@media (max-width:860px){.two{grid-template-columns:1fr; gap:32px}}

/* gate figure */
.gatefig{display:grid; grid-template-columns:1fr 120px 1fr 240px; align-items:stretch; border:2px solid var(--ink); border-radius:20px; overflow:hidden}
.gcol{padding:28px 30px}
.gname{font:900 1.5rem var(--serif); margin-bottom:14px} .gname small{display:block; font:400 .82rem var(--sans); color:var(--ink2)}
.grow{display:flex; justify-content:space-between; align-items:baseline; padding:10px 0; border-top:1px solid var(--line)}
.grow b{font:900 1.45rem var(--serif)}
.gmid{display:grid; place-items:center; position:relative}
.gmid::before{content:""; position:absolute; top:16%; bottom:16%; left:50%; border-left:3px dashed var(--line)}
.gmid span{position:relative; background:#fff; padding:8px 4px; font-weight:700; font-size:.86rem; text-align:center; color:var(--ink2)}
.gprize{background:var(--jade-d); color:#fff; display:flex; flex-direction:column; justify-content:center; padding:28px}
.gprize small{font-size:.9rem; opacity:1} .gprize b{font:900 2.6rem/1.2 var(--serif)}
@media (max-width:960px){.gatefig{grid-template-columns:1fr} .gmid{padding:6px} .gmid::before{display:none}}

/* tabs */
.tabs{display:inline-flex; border:2px solid var(--ink); border-radius:12px; overflow:hidden; margin-bottom:24px}
.tabs button{min-height:52px; padding:0 34px; border:0; background:#fff; font:700 1.05rem var(--sans); color:var(--ink); cursor:pointer}
.tabs button[aria-selected="true"]{background:var(--ink); color:#fff}
.mk{width:1.6em; height:1.6em; border-radius:50%; display:inline-grid; place-items:center; color:#fff; font-size:.9rem}
.in .mk{background:var(--risk)} .ex .mk{background:var(--jade-d)}

/* official example */
.exfig{display:grid; grid-template-columns:1fr 130px 1fr; gap:0; align-items:center}
.exc{border:1px solid var(--line); border-radius:18px; padding:26px 28px}
.exc h3{font:900 1.3rem var(--serif)}
.bar{display:grid; grid-template-columns:5.2em 1fr auto; gap:14px; align-items:center; margin:22px 0 30px}
.bar .lbl{font-size:.9rem; color:var(--ink2)} .bar b{font:900 1.1rem var(--serif); min-width:5.5em; text-align:right}
.track{position:relative; height:16px; background:var(--mist); border-radius:8px}
.track i{position:absolute; left:0; top:0; bottom:0; background:var(--jade); border-radius:8px}
.track i.over{background:var(--risk)}
.track em{position:absolute; top:-6px; height:28px; border-left:2px solid var(--ink); font-style:normal; font-size:.7rem; color:var(--ink2)}
.track em{padding:28px 0 0 4px; white-space:nowrap}
.track em.r{border-left:0; border-right:2px solid var(--ink); transform:translateX(-100%); padding:28px 4px 0 0}
.risk{color:var(--risk)!important}
.res{font-weight:700; margin:6px 0 0; padding-top:12px; border-top:1px solid var(--line)} .res.ok{color:var(--jade-d)}
.exarrow{display:grid; place-items:center; text-align:center; font-weight:700; font-size:.9rem; color:var(--gold-d)}
.exarrow span{position:relative; padding:10px 0 26px}
.exarrow span::after{content:""; position:absolute; left:50%; bottom:0; width:40px; height:14px; transform:translateX(-50%); background:linear-gradient(var(--gold),var(--gold)) center/100% 3px no-repeat; clip-path:polygon(0 40%,78% 40%,78% 0,100% 50%,78% 100%,78% 60%,0 60%)}
@media (max-width:860px){.exfig{grid-template-columns:1fr} .exarrow span{padding:14px 0 30px} .bar{grid-template-columns:1fr auto; row-gap:8px} .bar .track{grid-column:1/-1; grid-row:2}}

/* seven layers */
.seven{display:grid; grid-template-columns:1fr 1fr; gap:44px; align-items:start}
.lkbox{border:1px dashed var(--line); border-radius:14px; background:linear-gradient(180deg,var(--mist),#fff); padding:26px 24px; text-align:center}
.lkbox .lkico{display:grid; place-items:center; width:52px; height:52px; margin:0 auto 14px; border-radius:50%; background:var(--jade-t); color:var(--jade-d)}
.lkbox .lkico svg{width:25px; height:25px}
.lkbox b{display:block; font-family:var(--serif); font-size:1.08rem; line-height:1.5; margin-bottom:8px}
.lkbox p{font-size:.92rem; color:var(--ink2); margin:0 0 20px}
.lkbox .btn{min-height:50px; padding:0 26px; font-size:.98rem}
.locked{border:1px solid var(--line); border-radius:18px; background:#fff; padding:44px 40px; text-align:center; max-width:640px; margin:0 auto; box-shadow:0 2px 14px rgba(20,66,60,.05)}
.locked .lkico{display:grid; place-items:center; width:64px; height:64px; margin:0 auto 18px; border-radius:50%; background:var(--jade-t); color:var(--jade-d)}
.locked .lkico svg{width:30px; height:30px}
.locked h3{font-family:var(--serif); font-weight:900; font-size:1.35rem; line-height:1.45; margin:0 0 12px}
.locked p{color:var(--ink2); max-width:34em; margin:0 auto 26px}
.locked .btns{justify-content:center}
@media (max-width:620px){.locked{padding:34px 22px}}
.pyr{display:flex; flex-direction:column; align-items:center; gap:6px}
.pyr button{border:0; cursor:pointer; color:#fff; font:700 1rem var(--sans); min-height:62px; padding:8px 14px; border-radius:6px; display:flex; align-items:center; justify-content:center; gap:10px; text-align:center; transition:transform .15s, box-shadow .15s}
.pyr button .n{font:900 .95rem var(--serif); opacity:1}
.pyr button[aria-selected="true"]{box-shadow:0 0 0 4px #fff, 0 0 0 7px var(--ink); transform:scale(1.02)}
.pyr .base{margin-top:10px; font-size:.82rem; color:var(--ink2)}
.lyr{background:#fff; border-radius:20px; border:1px solid var(--line); padding:32px 34px; position:sticky; top:110px}
.lyr .ln{font:900 1rem var(--serif); color:var(--gold-d)}
.lyr h3{font:900 1.6rem var(--serif); margin:4px 0 4px}
.lyr .sub{color:var(--ink2); margin-bottom:18px}
.lyr .tags{display:flex; flex-wrap:wrap; gap:8px; margin:0 0 20px}
.lyr .tags span{font-size:.82rem; font-weight:700; padding:5px 12px; border-radius:99px}
.lyr .tags .x{background:var(--jade-t); color:var(--jade-d)} .lyr .tags .c{background:var(--risk-t); color:var(--risk)} .lyr .tags .q{background:var(--gold-t); color:var(--gold-d)}
.lyr h4{font-size:1rem; margin:18px 0 6px}
.lyr .warn{font-size:.9rem; background:var(--gold-t); border-radius:10px; padding:12px 16px; margin-top:18px}
.lyr .pn{display:flex; justify-content:space-between; margin-top:22px; gap:12px}
.lyr .pn button{min-height:48px; padding:0 18px; border:2px solid var(--line); background:#fff; border-radius:10px; font:700 .92rem var(--sans); color:var(--ink); cursor:pointer}
.lyr .pn button:disabled{opacity:.35; cursor:default}
@media (max-width:960px){.seven{grid-template-columns:1fr} .lyr{position:static; padding:24px}}

/* facts & myths */
.facts{display:grid; grid-template-columns:repeat(4,1fr); gap:0; border-top:2px solid var(--ink)}
.facts>div{padding:24px 24px 0 0} .facts b{display:block; font:900 1.2rem var(--serif); margin-bottom:8px}
.facts p{color:var(--ink2); font-size:.94rem}
@media (max-width:960px){.facts{grid-template-columns:1fr 1fr}} @media (max-width:600px){.facts{grid-template-columns:1fr}}
.myths{border-top:2px solid var(--ink)}
.myths details{border-bottom:1px solid var(--line)}
.myths summary{cursor:pointer; list-style:none; padding:22px 44px 22px 0; font:600 1.2rem var(--serif); position:relative}
.myths summary::-webkit-details-marker{display:none}
.myths summary::after{content:"＋"; position:absolute; right:6px; top:20px; font-family:var(--sans); color:var(--jade)}
.myths details[open] summary::after{content:"－"}
.myths details p{padding:0 0 22px; margin:0; color:var(--ink2); max-width:46em}

/* tax */
.trio{display:grid; grid-template-columns:repeat(3,1fr); gap:0; border:2px solid var(--ink); border-radius:20px; overflow:hidden}
.trio .t{padding:30px 30px 26px} .trio .t+.t{border-left:1px solid var(--line)}
.trio h3{font:900 1.25rem var(--serif); min-height:3em} .trio h3 small{display:block; font:700 .8rem var(--sans); color:var(--ink2)}
.lim{padding:14px 0 16px; border-bottom:1px solid var(--line); margin-bottom:16px}
.lim b{display:block; font:900 2.3rem/1.1 var(--serif); color:var(--jade-d)} .lim span{font-size:.86rem; color:var(--ink2)}
.trio ul{margin:0; padding-left:1.1em; font-size:.94rem} .trio li{margin-bottom:.4em}
@media (max-width:860px){.trio{grid-template-columns:1fr} .trio .t+.t{border-left:0; border-top:1px solid var(--line)} .trio h3{min-height:0}}
.seg.rates button{min-width:76px; flex:0 1 auto; padding:0 12px}
#es-vh button{min-width:56px}
.bigres{background:var(--jade-d); color:#fff; border-radius:16px; padding:24px 26px}
.bigres small{display:block; opacity:.9} .bigres b{display:block; font:900 2.8rem/1.2 var(--serif); margin:4px 0} .bigres span{font-size:.9rem; opacity:.92}
.flow{list-style:none; padding:0; margin:0; display:grid; grid-template-columns:repeat(3,1fr); gap:0; counter-reset:f}
.flow li{position:relative; padding:26px 40px 24px 28px; background:var(--jade-t); clip-path:polygon(0 0,calc(100% - 24px) 0,100% 50%,calc(100% - 24px) 100%,0 100%,24px 50%)}
.flow li:first-child{clip-path:polygon(0 0,calc(100% - 24px) 0,100% 50%,calc(100% - 24px) 100%,0 100%); border-radius:14px 0 0 14px}
.flow li:nth-child(2){background:#DDEFEB; padding-left:44px} .flow li:nth-child(3){background:var(--gold-t); padding-left:44px}
.flow b{display:block; font:900 1.2rem var(--serif); margin-bottom:4px} .flow p{margin:0; font-size:.94rem}
@media (max-width:860px){.flow{grid-template-columns:1fr; gap:8px} .flow li,.flow li:first-child{clip-path:none; border-radius:12px; padding:20px 22px}}

/* subsidy */
.filters{display:flex; flex-wrap:wrap; gap:10px; margin-bottom:34px}
.filters button{min-height:52px; padding:0 18px; border:2px solid var(--line); background:#fff; border-radius:12px; font:500 .95rem var(--sans); color:var(--ink); cursor:pointer; display:inline-flex; align-items:center; gap:6px}
.filters button .pill{margin:0}
.filters button[aria-pressed="true"]{border-color:var(--ink); box-shadow:inset 0 0 0 1px var(--ink); font-weight:700}
.sbg{margin-bottom:40px}
.sbg h3{font:900 1.35rem var(--serif); padding-bottom:10px; border-bottom:2px solid var(--ink); margin-bottom:0}
.sbi{display:grid; grid-template-columns:1fr 1.5fr; gap:32px; padding:22px 0; border-bottom:1px solid var(--line)}
.sbi h4{font-size:1.1rem; margin:0 0 6px} .sbi h4 .pill{margin-left:0; margin-right:8px; vertical-align:1px}
.sbi .who{font-size:.9rem; color:var(--ink2); margin:0}
.sbi ul{margin:0 0 8px; padding-left:1.1em; font-size:.95rem} .sbi li{margin-bottom:.3em}
.sbi .lk{font-size:.86rem; display:flex; gap:16px; flex-wrap:wrap}
@media (max-width:860px){.sbi{grid-template-columns:1fr; gap:10px}}

/* pingon */
.mxwrap{overflow-x:auto}
.mx{width:100%; min-width:680px; border-collapse:separate; border-spacing:6px}
.mx th,.mx td{padding:16px 18px; border-radius:10px; text-align:left; vertical-align:middle; font-size:.95rem}
.mx thead th{background:var(--ink); color:#fff}
.mx tbody th{background:var(--mist); font:900 1.05rem var(--serif); white-space:nowrap}
.mx td.on{background:var(--jade-d); color:#fff; font-weight:700}
.mx td.prep{background:var(--jade-t); color:var(--jade-d)}
.mx td.off{background:#fff; border:1px dashed var(--line); color:#5E756F}
.mx tr.dim th,.mx tr.dim td.on{opacity:.7} .mx tr.dim td.on{background:#5A716C}
.mx tr.trust td.on{background:var(--gold); color:var(--ink); text-align:center}
.docs{display:flex; flex-direction:column; gap:28px}
.doc{display:grid; grid-template-columns:300px 1fr; gap:36px; background:#fff; border-radius:20px; padding:28px; border:1px solid var(--line)}
.doc .ph{aspect-ratio:3/4; min-height:0; align-self:stretch}
.doc h3{font:900 1.5rem var(--serif); margin-bottom:14px} .doc h3 small{display:block; font:400 .84rem var(--sans); color:var(--ink2); margin-top:4px}
.doc dl{margin:0; display:grid; grid-template-columns:6em 1fr; gap:12px 18px}
.doc dt{font-weight:700; color:var(--jade-d)} .doc dd{margin:0}
@media (max-width:860px){.doc{grid-template-columns:1fr; padding:20px} .doc .ph{aspect-ratio:16/9} .doc dl{grid-template-columns:1fr; gap:2px} .doc dd{margin-bottom:12px}}
.trustfig{display:flex; flex-direction:column; align-items:stretch; gap:0}
.tn{border:2px solid var(--ink); border-radius:16px; padding:18px 22px; background:#fff; display:grid; grid-template-columns:5em 1fr; column-gap:14px}
.tn b{font:900 1.15rem var(--serif); grid-row:span 2} .tn small{color:var(--ink2); font-size:.84rem}
.tn.mid{background:var(--gold-t); border-color:var(--gold)}
.ta{align-self:center; position:relative; padding:14px 0 14px 34px; font-size:.86rem; color:var(--ink2); font-weight:700}
.ta::before{content:""; position:absolute; left:14px; top:0; bottom:0; border-left:3px solid var(--gold)}
.steps.six{grid-template-columns:repeat(6,1fr)}
@media (max-width:860px){.steps.six{grid-template-columns:1fr}}

/* footer */
.foot{background:#fff; border-top:1px solid var(--line); padding:56px 0 36px; font-size:.92rem}
.fcols{display:grid; grid-template-columns:1.3fr .85fr .85fr .85fr 1.6fr; gap:28px; margin-bottom:36px}
.fbrand{display:block} .fbrand b{font:900 1.1rem var(--serif)} .fbrand p{margin:6px 0 0; color:var(--ink2); font-size:.85rem}
.foot h4{margin:0 0 10px; font-size:.95rem} .foot a{display:block; color:var(--ink); text-decoration:none; padding:4px 0} .foot a:hover{text-decoration:underline}
.disc{font-size:.8rem; color:var(--ink2); margin:0 0 8px; max-width:60em}
@media (max-width:1100px){.fcols{grid-template-columns:1fr 1fr 1fr} .fbrand{grid-column:1/-1}}
@media (max-width:860px){.fcols{grid-template-columns:1fr 1fr} .fbrand{grid-column:1/-1} .fcols>div:last-child{grid-column:1/-1}}
.soon{border-bottom:0; padding-bottom:84px} .soon .ph{aspect-ratio:4/3}
@media print{.util,header.main,.cta,.foot{display:none}}
/* blog */
.bhero{padding:48px 0 40px; border-bottom:1px solid var(--line)}
.bhero h1{font-size:clamp(2.2rem,4.6vw,3.2rem); margin-bottom:.3em}
.feat{display:grid; grid-template-columns:1.1fr 1fr; gap:40px; margin-top:36px; text-decoration:none; color:inherit; align-items:center}
.feat .ph{aspect-ratio:16/10; min-height:0}
.feat h2{font-size:1.9rem; margin:.3em 0 .4em} .feat:hover h2{text-decoration:underline; color:var(--jade-d)}
.feat p{color:var(--ink2)}
.bcats{display:flex; flex-wrap:wrap; gap:10px; margin-bottom:14px}
.bcats button,.bsub button,.fqnav a{min-height:48px; padding:0 20px; border:2px solid var(--line); background:#fff; border-radius:99px; font:700 .95rem var(--sans); color:var(--ink); cursor:pointer; text-decoration:none; display:inline-flex; align-items:center; gap:8px}
.bcats button[aria-pressed="true"]{background:var(--ink); border-color:var(--ink); color:#fff}
.bcats small{font-weight:400; opacity:.75}
.bsub{display:flex; flex-wrap:wrap; gap:8px; margin:6px 0 14px}
.bsub button{min-height:42px; font-size:.88rem; padding:0 16px}
.bsub button[aria-pressed="true"]{border-color:var(--gold); background:var(--gold-t); color:var(--gold-d)}
.bintro{color:var(--ink2); margin:10px 0 28px; min-height:1em}
.bgrid{display:grid; grid-template-columns:repeat(3,1fr); gap:40px 32px}
.bcard{text-decoration:none; color:inherit; display:flex; flex-direction:column}
.bcard .ph{aspect-ratio:3/2; min-height:0; margin-bottom:14px}
.bcard .cat{font-size:.8rem; font-weight:700; color:var(--gold-d)}
.bcard h3{font:600 1.12rem/1.55 var(--serif); margin:4px 0 8px}
.bcard p{font-size:.9rem; color:var(--ink2); margin:0 0 8px}
.bcard .rt{font-size:.8rem; color:var(--ink2); margin-top:auto}
.bcard:hover h3{text-decoration:underline; color:var(--jade-d)}
@media (max-width:960px){.bgrid{grid-template-columns:1fr 1fr}} @media (max-width:640px){.bgrid{grid-template-columns:1fr} .feat{grid-template-columns:1fr; gap:20px}}
.art{padding-top:36px; padding-bottom:72px}
.acols{display:grid; grid-template-columns:minmax(0,1fr) 320px; gap:56px; align-items:start}
.abody{max-width:44em}
.acat{font-size:.86rem; font-weight:700; color:var(--gold-d)}
.abody h1{font-size:clamp(1.8rem,3.6vw,2.5rem); margin:.3em 0 .5em}
.ahook{font-size:1.15rem; color:var(--ink2); border-left:5px solid var(--gold); padding-left:18px}
.ameta{font-size:.86rem; color:var(--ink2); margin:18px 0 24px}
.acover{aspect-ratio:16/9; min-height:0; margin-bottom:36px}
.prose{font-size:1.05rem; line-height:1.9}
.prose h2{font:900 1.45rem var(--serif); margin:1.9em 0 .6em; scroll-margin-top:110px; padding-top:.2em; border-top:1px solid var(--line)}
.prose h2:first-child{border-top:0; margin-top:0}
.prose h3{font:900 1.15rem var(--serif); margin:1.4em 0 .4em; scroll-margin-top:110px}
.prose h4{font-size:1.1rem; margin:1.4em 0 .4em}
.prose ul,.prose ol{padding-left:1.3em} .prose li{margin-bottom:.6em}
.prose b{color:var(--ink)}
.prose table{width:100%; border-collapse:collapse; font-size:.92rem; margin:1.2em 0; display:block; overflow-x:auto}
.prose th,.prose td{padding:10px 12px; border-bottom:1px solid var(--line); text-align:left; vertical-align:top}
.prose thead th{background:var(--mist); border-bottom:2px solid var(--ink)}
.kt{background:var(--jade-t); border-radius:14px; padding:20px 24px; margin:1.6em 0}
.kt b{display:block; font:900 1.05rem var(--serif); color:var(--jade-d); margin-bottom:6px}
.kt ul{margin:0; padding-left:1.2em} .kt li{margin-bottom:.35em}
.seealso{border:1px solid var(--line); border-left:4px solid var(--jade); border-radius:10px; padding:14px 18px; margin:1.6em 0; font-size:.98rem}
.seealso b{display:block; font:900 1rem var(--serif); margin-bottom:4px}
.seealso ul{margin:0; padding-left:1.2em} .seealso li{margin-bottom:.3em}
.prose a{color:var(--jade-d); text-underline-offset:3px}
.svcline{background:var(--gold-t); border-radius:10px; padding:12px 16px; margin:1.6em 0}
.afq{border-left:4px solid var(--gold); padding:2px 0 2px 18px; margin:1.2em 0}
.afq h3{margin:0 0 .3em; font:900 1.05rem var(--serif)}
.afq p{margin:0; color:var(--ink2)}
.prose .quote{border-left:5px solid var(--jade); background:var(--jade-t); padding:16px 20px; border-radius:0 12px 12px 0; margin:1em 0}
.prose .disc{font-size:.82rem; color:var(--ink2); border-top:1px solid var(--line); padding-top:14px; margin-top:2em; line-height:1.7}
.apn{display:grid; grid-template-columns:1fr 1fr; gap:16px; margin-top:48px; border-top:2px solid var(--ink); padding-top:20px}
.apn a{text-decoration:none; color:var(--ink); font-size:.92rem} .apn a small{display:block; color:var(--ink2)} .apn a b{font-family:var(--serif)}
.apn a:hover b{text-decoration:underline} .apn a.nx{text-align:right}
.aside{position:sticky; top:110px; display:flex; flex-direction:column; gap:18px}
.abox{border:1px solid var(--line); border-radius:16px; padding:20px 22px}
.abox h2{font:700 1rem var(--sans); margin:0 0 10px}
.abox ol{margin:0; padding-left:1.2em; font-size:.9rem} .abox li{margin-bottom:.5em}
.abox ol a{color:var(--ink); text-decoration:none} .abox ol a:hover{text-decoration:underline; color:var(--jade-d)}
.shares{display:flex; flex-wrap:wrap; gap:8px}
.shares a,.shares button{min-height:44px; padding:0 14px; border:2px solid var(--line); border-radius:10px; background:#fff; font:700 .86rem var(--sans); color:var(--ink); text-decoration:none; display:inline-flex; align-items:center; cursor:pointer}
.author{display:flex; gap:14px} .author p{margin:4px 0 0; font-size:.86rem; color:var(--ink2)}
.cta2{background:var(--jade-t); border-color:var(--jade-t)} .cta2 p{font-size:.9rem; margin:4px 0 14px} .cta2 .btn{width:100%}
.rel{margin-top:72px; padding-top:40px; border-top:1px solid var(--line)}
@media (max-width:960px){.acols{grid-template-columns:1fr} .aside{position:static}}

/* forms & checklist */
.chk label{display:flex; gap:14px; align-items:flex-start; padding:16px 18px; border:2px solid var(--line); border-radius:12px; margin-bottom:10px; cursor:pointer; font-size:1rem}
.chk input,.boxes input,.agree input{width:24px; height:24px; flex:none; margin-top:3px; accent-color:var(--jade)}
.chk label:has(input:checked){border-color:var(--jade); background:var(--jade-t)}
.chkres{font-weight:700; color:var(--jade-d); min-height:1.5em}
.inp{width:100%; min-height:52px; border:2px solid var(--line); border-radius:10px; padding:10px 14px; font:500 1.02rem var(--sans); color:var(--ink); background:#fff}
textarea.inp{min-height:120px; resize:vertical}
.inp:focus{border-color:var(--jade); outline:none}
.boxes{border:0; padding:0; margin:0 0 20px} .boxes legend{margin-bottom:8px; padding:0}
.boxes label{display:flex; gap:12px; align-items:center; padding:8px 0; cursor:pointer}
.agree{display:flex; gap:12px; align-items:flex-start; font-size:.92rem; margin:6px 0 10px; cursor:pointer}
.err{color:var(--risk); font-weight:700; min-height:1.3em; margin:0 0 10px; font-size:.92rem}

/* partner */
.ptypes{display:grid; grid-template-columns:repeat(3,1fr); gap:40px}
.pt .ph{aspect-ratio:3/2; min-height:0; margin-bottom:18px}
.pt h3{font:900 1.35rem var(--serif)} .pt>p{color:var(--ink2)}
@media (max-width:860px){.ptypes{grid-template-columns:1fr}}
.vsteps{list-style:none; margin:0; padding:0; counter-reset:v}
.vsteps li{counter-increment:v; position:relative; padding:0 0 26px 64px; color:var(--ink2)}
.vsteps li::before{content:counter(v); position:absolute; left:0; top:0; width:44px; height:44px; border-radius:50%; background:var(--ink); color:#fff; display:grid; place-items:center; font:900 1.1rem var(--serif)}
.vsteps li::after{content:""; position:absolute; left:21px; top:48px; bottom:4px; border-left:2px solid var(--line)}
.vsteps li:last-child::after{display:none}
.vsteps b{display:block; color:var(--ink); font-size:1.08rem}

/* faq */
.search{max-width:560px; margin-top:24px}
.faqwrap{display:grid; grid-template-columns:240px 1fr; gap:48px; align-items:start}
.fqnav{position:sticky; top:110px; display:flex; flex-direction:column; gap:8px}
.fqnav a{border-radius:10px; justify-content:space-between}
.fqnav a small{font-weight:400; color:var(--ink2)}
.fqg{margin-bottom:44px; scroll-margin-top:110px} .fqg h2{font-size:1.5rem; margin-bottom:.4em}
.fqempty{padding:32px; background:var(--mist); border-radius:14px}
@media (max-width:860px){.faqwrap{grid-template-columns:1fr} .fqnav{position:static; flex-direction:row; flex-wrap:wrap}}

/* about */
.origin{max-width:46em}
.origin .big{font:600 1.35rem/1.75 var(--serif); color:var(--ink)}
.vm{display:grid; grid-template-columns:1fr 1fr; gap:0; margin-top:44px; border-top:2px solid var(--ink)}
.vm>div{padding:26px 32px 0 0} .vm h3{font:900 1.35rem var(--serif)} .vm p{font-size:1.08rem}
.three{display:grid; grid-template-columns:1fr auto 1fr auto 1fr; gap:18px; align-items:stretch; margin-top:18px}
.three>div{border:2px solid var(--jade); border-radius:18px; padding:24px 26px}
.three b{display:block; font:900 1.25rem var(--serif); color:var(--jade-d); margin-bottom:8px} .three p{margin:0; font-size:.95rem; color:var(--ink2)}
.three>span{align-self:center; font:900 2rem var(--serif); color:var(--gold-d)}
@media (max-width:860px){.vm{grid-template-columns:1fr} .three{grid-template-columns:1fr} .three>span{text-align:center; line-height:1}}
.news{display:grid; grid-template-columns:repeat(3,1fr); gap:32px}
.news .ph{aspect-ratio:3/2; min-height:0; margin-bottom:14px}
.news time{font-size:.84rem; font-weight:700; color:var(--gold-d)} .news h3{font:600 1.15rem/1.5 var(--serif); margin:4px 0 8px}
.news p{font-size:.92rem; color:var(--ink2)}
@media (max-width:860px){.news{grid-template-columns:1fr}}
.jobs>div{border-top:1px solid var(--line); padding:22px 0}
.jobs h3{font:900 1.25rem var(--serif)} .jobs p{margin:0 0 6px; color:var(--ink2)}
.jobs span{font-size:.82rem; font-weight:700; background:var(--mist); padding:3px 12px; border-radius:99px}
.jobs .btn{margin-top:12px}
/* login modal */
.modal{position:fixed; inset:0; z-index:80; background:rgba(22,36,58,.55); display:grid; place-items:center; padding:20px}
.mbox{position:relative; background:#fff; border-radius:20px; width:min(480px,100%); max-height:calc(100vh - 40px); overflow:auto; padding:34px 32px 28px}
.mbox h2{font-size:1.6rem; margin-bottom:.3em}
.mclose{position:absolute; right:14px; top:14px; width:44px; height:44px; border:0; background:var(--mist); border-radius:50%; font-size:1.4rem; cursor:pointer; color:var(--ink)}
.mtabs{display:flex; width:100%; margin:18px 0 22px} .mtabs button{flex:1; padding:0 10px}
.pw{display:flex; gap:8px} .pw button{flex:none; min-width:72px; border:2px solid var(--line); background:#fff; border-radius:10px; font:700 .9rem var(--sans); color:var(--ink); cursor:pointer}
.okmsg{margin:14px 0 0; padding:14px 16px; border-radius:12px; background:var(--jade-t); color:var(--jade-d); font-weight:700}
/* console */
.cons{padding-top:40px; padding-bottom:72px}
.chead{display:flex; justify-content:space-between; align-items:flex-start; gap:20px}
.chead h1{font-size:2.2rem; margin:0}
.demo{font-size:.8rem; font-weight:700; background:var(--gold-t); color:var(--gold-d); padding:6px 14px; border-radius:99px; white-space:nowrap}
.cstats{display:grid; grid-template-columns:repeat(4,1fr); border:2px solid var(--ink); border-radius:18px; overflow:hidden; margin:28px 0 48px}
.cstats div{padding:22px 24px} .cstats div+div{border-left:1px solid var(--line)}
.cstats b{display:block; font:900 2.2rem/1.1 var(--serif); color:var(--jade-d)} .cstats span{font-size:.9rem; color:var(--ink2)}
.cons h2{font-size:1.5rem; margin-top:8px}
.ctools{display:grid; grid-template-columns:repeat(3,1fr); gap:20px; margin-bottom:48px}
.ctools>div{border:1px solid var(--line); border-radius:16px; padding:22px 24px; display:flex; flex-direction:column}
.ctools h3{font:900 1.15rem var(--serif)} .ctools p{font-size:.92rem; color:var(--ink2); flex:1}
.ctools .btn{min-height:44px; font-size:.9rem; align-self:flex-start} .ctools .btn:disabled{opacity:.5; cursor:default}
@media (max-width:860px){.cstats{grid-template-columns:1fr 1fr} .cstats div:nth-child(3){border-left:0} .cstats div:nth-child(n+3){border-top:1px solid var(--line)} .ctools{grid-template-columns:1fr}}
.waline{font-weight:700}
/* pricing */
.price{display:grid; grid-template-columns:1fr 1fr; gap:24px}
.pcard{background:#fff; border:2px solid var(--jade); border-radius:20px; padding:30px 32px}
.pcard.alt{border-color:var(--line)}
.ptag{display:inline-block; background:var(--jade-d); color:#fff; font-size:.8rem; font-weight:700; padding:4px 14px; border-radius:99px; margin-bottom:14px}
.ptag.gold{background:var(--gold); color:var(--ink)}
.pamt{display:flex; align-items:baseline; gap:10px; margin-bottom:10px}
.pamt b{font:900 2.8rem/1 var(--serif); color:var(--jade-d)} .pamt span{color:var(--ink2)}
@media (max-width:860px){.price{grid-template-columns:1fr}}
/* official example photo */
.exphoto{display:grid; grid-template-columns:.85fr 1.15fr; gap:36px; align-items:center; margin-top:36px; padding-top:32px; border-top:1px solid var(--line)}
.exphoto .ph{aspect-ratio:4/3; min-height:0; align-self:stretch}
.exphoto h3{font:900 1.3rem var(--serif)}
@media (max-width:860px){.exphoto{grid-template-columns:1fr; gap:20px}}
/* cases */
.cstabs{display:flex; flex-wrap:wrap; width:100%; margin-bottom:30px}
.cstabs button{flex:1; min-width:120px; padding:0 14px}
.cstabs button+button{border-left:1px solid var(--line)}
.cstabs button[aria-selected="true"]{background:var(--gold); border-color:var(--gold); color:var(--ink)}
.case{display:grid; grid-template-columns:1.05fr .95fr; gap:44px; align-items:start}
.case h3{font:900 1.5rem/1.5 var(--serif)}
.case .cp{color:var(--ink2)}
.crows{margin:24px 0 0; border-top:1px solid var(--line)}
.crows>div{display:grid; grid-template-columns:7em 1fr; gap:18px; padding:12px 0; border-bottom:1px solid var(--line)}
.crows dt{color:var(--ink2); font-size:.92rem} .crows dd{margin:0; font-weight:500}
.case .ph{aspect-ratio:3/2; min-height:0; margin-bottom:22px}
.case h4{font:900 1.15rem var(--serif); margin:0 0 10px}
.cneed{background:var(--jade-t); color:var(--jade-d); font-weight:700; border-radius:12px; padding:14px 18px; margin:18px 0 0; font-size:.95rem}
@media (max-width:860px){.case{grid-template-columns:1fr; gap:28px} .crows>div{grid-template-columns:1fr; gap:2px}}
/* trust figure v2 */
.trustfig{display:flex; flex-direction:column; align-items:center; gap:0; background:var(--mist); border-radius:20px; padding:28px 24px}
.tprot{border:2px dashed var(--gold); background:var(--gold-t); border-radius:12px; padding:10px 18px; text-align:center; position:relative; margin-bottom:26px}
.tprot b{display:block; font:900 1rem var(--serif); color:var(--gold-d)} .tprot span{font-size:.8rem; color:var(--ink2)}
.tprot::after{content:""; position:absolute; left:50%; top:100%; height:26px; border-left:2px dashed var(--gold)}
.trow{display:grid; grid-template-columns:1fr auto 1.05fr auto 1fr; align-items:center; gap:0; width:100%}
.tn{border:2px solid var(--jade); border-radius:14px; background:#fff; padding:16px 18px; text-align:center}
.tn b{display:block; font:900 1.15rem var(--serif)} .tn span{display:block; font-size:.9rem} .tn small{color:var(--ink2); font-size:.8rem}
.tn.mid{background:var(--jade-d); border-color:var(--jade-d); color:#fff} .tn.mid small{color:#D9EFEA}
.tarr{position:relative; padding:0 10px; min-width:96px; text-align:center}
.tarr span{font-size:.82rem; font-weight:700; color:var(--jade-d); display:block; margin-bottom:6px}
.tarr::after{content:""; display:block; height:10px; background:linear-gradient(var(--jade),var(--jade)) center/100% 3px no-repeat; clip-path:polygon(0 35%,calc(100% - 10px) 35%,calc(100% - 10px) 0,100% 50%,calc(100% - 10px) 100%,calc(100% - 10px) 65%,0 65%)}
.tnote{margin:22px 0 0; text-align:center; font-size:.9rem} .tnote span{color:var(--ink2); font-size:.84rem}
@media (max-width:860px){.trow{grid-template-columns:1fr} .tarr{padding:10px 0} .tarr::after{width:10px; height:24px; margin:0 auto; background:linear-gradient(var(--jade),var(--jade)) center/3px 100% no-repeat; clip-path:polygon(35% 0,35% calc(100% - 10px),0 calc(100% - 10px),50% 100%,100% calc(100% - 10px),65% calc(100% - 10px),65% 0)}}
/* join / volunteer */
.joinrow{display:grid; grid-template-columns:repeat(3,1fr); gap:32px; align-items:start}
.jcol{border:1px solid var(--line); border-radius:20px; padding:26px 28px; background:#fff; display:flex; flex-direction:column}
.jtag{align-self:flex-start; background:var(--jade-d); color:#fff; font-size:.78rem; font-weight:700; padding:4px 12px; border-radius:99px; margin-bottom:12px}
.jtag.gold{background:var(--gold); color:var(--ink)}
.jcol h3{font:900 1.4rem var(--serif)}
.jcol .btn{margin-top:auto; align-self:flex-start}
.jobs>div{border-top:1px solid var(--line); padding:16px 0}
.jobs h4{font:900 1.1rem var(--serif); margin:0 0 4px}
@media (max-width:960px){.joinrow{grid-template-columns:1fr}}
/* news filter */
.nfilter{display:flex; flex-wrap:wrap; gap:10px; margin-bottom:32px}
.nfilter button{min-height:48px; padding:0 20px; border:2px solid var(--line); background:#fff; border-radius:99px; font:500 .95rem var(--sans); color:var(--ink); cursor:pointer}
.nfilter button[aria-pressed="true"]{background:var(--ink); border-color:var(--ink); color:#fff; font-weight:700}
.ncat{display:inline-block; font-size:.74rem; font-weight:700; background:var(--mist); color:var(--ink2); padding:2px 10px; border-radius:99px; margin-right:8px}
.news a{font-weight:700; font-size:.9rem}
/* footer social */
.foot a.soc{display:flex; align-items:flex-start; gap:10px; padding:7px 0}
.foot .ic{width:26px; height:26px; border-radius:7px; display:grid; place-items:center; color:#fff; flex:none}
.foot .ic svg{width:16px; height:16px}
.ic.wa{background:#25A366} .ic.fb{background:#1877F2} .ic.ig{background:linear-gradient(45deg,#F9CE34,#EE2A7B,#6228D7)}
.foot a.soc .nw{display:block; font-size:.88rem; white-space:nowrap}
.foot .qrs{margin-top:14px}
.foot .qrh{margin:0 0 8px; font-size:.82rem; color:var(--ink2)}
.foot .qrrow{display:flex; gap:10px; flex-wrap:wrap}
.foot a.qrc{display:flex; flex-direction:column; align-items:center; gap:4px; padding:0; font-size:.78rem; color:var(--ink2); text-decoration:none}
.foot a.qrc:hover{text-decoration:none} .foot a.qrc:hover span{text-decoration:underline}
.foot .qr{display:block; width:84px; height:84px; border:1px solid var(--line); border-radius:8px; background:#fff; padding:2px}
@media print{.foot .qrs{display:none}}
.trustwrap{display:block}
.trusttop{display:grid; grid-template-columns:1.05fr .95fr; gap:44px; align-items:stretch; margin-bottom:40px}
.trusttxt{max-width:none; margin:0}
.trusttxt h2{margin-bottom:.5em}
.trh{font:900 1.15rem var(--serif); margin:1.4em 0 .5em}
.trusttxt .ticks li{margin-bottom:.5em}
.trustph{align-self:stretch; min-height:320px; border-radius:16px}
@media (max-width:860px){.trusttop{grid-template-columns:1fr; gap:24px} .trustph{min-height:0; aspect-ratio:4/3}}
.trh{font:900 1.2rem var(--serif); margin:26px 0 8px}
/* faq groups */
.fqg h2 .fqtop{display:block; font:700 .8rem var(--sans); color:var(--gold-d); letter-spacing:.04em}
.fqsrc{border-top:1px solid var(--line); padding-top:16px}
.fqnav a{text-align:left}
/* 三合一方案總覽 */
.trio3{background:#fff; border-radius:22px; padding:32px 34px 28px; margin-bottom:44px; border:1px solid var(--line)}
.t3head{display:flex; justify-content:space-between; align-items:center; gap:24px; flex-wrap:wrap; margin-bottom:26px}
.t3head>div:first-child{display:flex; align-items:center; gap:16px}
.t3ic{width:52px; height:52px; border-radius:12px; background:var(--gold); color:var(--ink); display:grid; place-items:center; font-size:1.5rem; flex:none}
.t3head h3{font:900 1.65rem var(--serif); margin:0}
.t3sum{background:var(--ink); color:#fff; border-radius:14px; padding:14px 26px; text-align:center}
.t3sum small{display:block; font-size:.8rem; color:#C6D4D1} .t3sum b{display:block; font:900 1.7rem var(--serif); color:var(--gold-t)} .t3sum span{font-size:.72rem; color:#C6D4D1}
.t3cards{display:grid; grid-template-columns:repeat(3,1fr); gap:20px}
.t3c{border:1px solid var(--line); border-radius:16px; overflow:hidden; display:flex; flex-direction:column}
.t3top{padding:18px 22px; color:#fff}
.t3c.a .t3top{background:var(--jade-d)} .t3c.b .t3top{background:var(--gold); color:var(--ink)} .t3c.c .t3top{background:var(--ink)}
.t3top span{font-size:.78rem; letter-spacing:.3em; opacity:1}
.t3top h4{font:900 1.35rem var(--serif); margin:2px 0 2px} .t3top p{margin:0; font-size:.86rem; opacity:1}
.t3body{padding:22px; display:flex; flex-direction:column; flex:1}
.t3amt{font:900 clamp(1.45rem,2vw,1.8rem)/1.2 var(--serif); text-align:center; white-space:nowrap}
.t3c.a .t3amt{color:var(--jade-d)} .t3c.b .t3amt{color:var(--gold-d)} .t3c.c .t3amt{color:var(--ink)}
.t3sub{text-align:center; font-size:.82rem; color:var(--ink2); margin:4px 0 16px; padding-bottom:16px; border-bottom:1px solid var(--line)}
.t3body ul{list-style:none; margin:0 0 16px; padding:0; flex:1}
.t3body li{position:relative; padding-left:1.3em; margin-bottom:.8em}
.t3body li::before{content:""; position:absolute; left:0; top:.55em; width:.5em; height:.5em; border-radius:50%; background:var(--jade)}
.t3c.b li::before{background:var(--gold)} .t3c.c li::before{background:var(--ink)}
.t3body li b{display:block; font-size:.98rem} .t3body li span{font-size:.84rem; color:var(--ink2)}
.t3foot{background:var(--mist); border-radius:10px; padding:10px; text-align:center; font-size:.86rem; font-weight:700}
.t3note{margin:18px 0 0}
@media (max-width:960px){.t3cards{grid-template-columns:1fr} .t3head h3{font-size:1.35rem}}
/* 資助價值表 */
.vtbl td.num{text-align:right; color:var(--jade-d)} .vtbl td.num.big{font-size:1.35rem}
.vsum{display:grid; grid-template-columns:.8fr 1fr 1fr; gap:24px; margin-top:36px; align-items:start}
.vsum h3{font:900 1.35rem var(--serif); margin:0 0 6px}
.vcase{background:#fff; border:2px solid var(--jade); border-radius:16px; padding:22px 24px}
.vcase>b{display:block; font:900 1.1rem var(--serif); margin-bottom:12px}
.vcase ul{list-style:none; margin:0 0 14px; padding:0; font-size:.92rem}
.vcase li{display:flex; justify-content:space-between; gap:12px; padding:6px 0; border-bottom:1px solid var(--line)}
.vtot{background:var(--jade-t); border-radius:10px; padding:12px; text-align:center; color:var(--jade-d)}
.vtot b{font:900 1.5rem var(--serif)}
@media (max-width:960px){.vsum{grid-template-columns:1fr}}
/* 大灣區稅務差額 */
.gbacalc{display:grid; grid-template-columns:repeat(3,1fr); gap:20px; margin:22px 0 26px}
.gbacase{border:1px solid var(--line); border-radius:16px; padding:22px 24px; background:#fff}
.gbacase.hi{border:2px solid var(--risk); background:var(--risk-t)}
.gtag{display:inline-block; font-size:.76rem; font-weight:700; background:var(--mist); color:var(--ink2); padding:3px 12px; border-radius:99px; margin-bottom:10px}
.gbacase.hi .gtag{background:var(--risk); color:#fff}
.gbacase>b{display:block; font:900 1.15rem var(--serif); margin-bottom:4px}
.glist{display:flex; justify-content:space-between; align-items:baseline; gap:12px; padding:12px 0; border-top:1px solid var(--line)}
.glist b{font:900 1.4rem var(--serif); color:var(--risk); white-space:nowrap}
.glist.sub b{font-size:1.05rem; color:var(--ink2)}
@media (max-width:860px){.gbacalc{grid-template-columns:1fr}}
/* 加入我們 v2 */
.jrow{display:grid; grid-template-columns:.85fr 1.15fr; gap:44px; align-items:center; padding:44px 0; border-top:1px solid var(--line)}
.jrow:first-of-type{border-top:0; padding-top:8px}
.jrow.rev .ph{order:2}
.jrow .ph{aspect-ratio:4/3; min-height:0; align-self:stretch}
.jtxt h3{font:900 1.6rem var(--serif); margin:0 0 .3em}
.jgrid{display:grid; grid-template-columns:1fr 1fr; gap:16px 24px; margin:20px 0 24px}
.jgrid.four{grid-template-columns:repeat(4,1fr)}
.jgrid>div{border-top:2px solid var(--ink); padding-top:12px}
.jgrid b{display:block; font:900 1.05rem var(--serif)}
.jgrid p{margin:4px 0 6px; font-size:.9rem; color:var(--ink2)}
.jgrid span{font-size:.78rem; font-weight:700; background:var(--mist); padding:2px 10px; border-radius:99px}
@media (max-width:860px){.jrow{grid-template-columns:1fr; gap:24px; padding:32px 0} .jrow.rev .ph{order:0} .jgrid,.jgrid.four{grid-template-columns:1fr}}
/* FAQ two-level */
.fqtop{display:grid; grid-template-columns:repeat(3,1fr); gap:16px; margin-bottom:24px}
.fqcard{text-align:left; border:2px solid var(--line); background:#fff; border-radius:16px; padding:20px 22px; cursor:pointer; font-family:var(--sans); color:var(--ink); position:relative; min-height:96px}
.fqcard b{display:block; font:900 1.25rem var(--serif); margin-bottom:4px}
.fqcard span{display:block; font-size:.88rem; color:var(--ink2)}
.fqcard em{position:absolute; right:20px; top:20px; font-style:normal; font-size:.8rem; font-weight:700; color:var(--ink2); background:var(--mist); padding:3px 10px; border-radius:99px}
.fqcard:hover{border-color:var(--ink)}
.fqcard[aria-pressed="true"]{border-color:var(--jade); background:var(--jade-t)}
.fqcard[aria-pressed="true"] b{color:var(--jade-d)}
.fqcard.all{min-height:0; grid-column:1/-1; display:flex; align-items:center; justify-content:space-between; gap:12px; padding:14px 22px}
.fqcard.all b{margin:0; font-size:1.05rem}
.fqsub{display:flex; flex-wrap:wrap; gap:10px; margin:0 0 28px}
.fqsub button{min-height:46px; padding:0 18px; border:2px solid var(--line); background:#fff; border-radius:99px; font:500 .95rem var(--sans); color:var(--ink); cursor:pointer; display:inline-flex; align-items:center; gap:8px}
.fqsub button small{color:var(--ink2)}
.fqsub button[aria-pressed="true"]{border-color:var(--gold); background:var(--gold-t); color:var(--gold-d); font-weight:700}
.fqg h2 .fqtoplbl{display:block; font:700 .8rem var(--sans); color:var(--gold-d); letter-spacing:.04em}
@media (max-width:860px){.fqtop{grid-template-columns:1fr}}
/* 四件事：2×2 等比卡片 */
.svc4{display:grid; grid-template-columns:1fr 1fr; gap:24px}
.svcard{display:flex; flex-direction:column; background:#fff; border:1px solid var(--line); border-radius:20px; overflow:hidden; text-decoration:none; color:inherit; transition:border-color .15s}
.svcard.main{border:2px solid var(--jade)}
.svcard:hover{border-color:var(--ink)}
.svcard .ph{border-radius:0; border:0; aspect-ratio:16/9; min-height:0}
.svcard .body{padding:24px 26px 26px; display:flex; flex-direction:column; flex:1}
.svcard .axis{align-self:flex-start; background:var(--jade-d); color:#fff; font-size:.76rem; font-weight:700; padding:3px 12px; border-radius:99px; margin-bottom:10px}
.svcard .axis.alt{background:var(--mist); color:var(--ink2)}
.svcard h3{font:900 1.45rem var(--serif); margin:0 0 .35em}
.svcard.main h3{color:var(--jade-d)}
.svcard p{color:var(--ink2); font-size:.95rem; margin-bottom:14px}
.svcard .ticks{margin:0 0 18px; font-size:.92rem}
.svcard .ticks li{margin-bottom:.3em}
.svcard .more{margin-top:auto; align-self:flex-start; font-weight:700; color:var(--jade-d); border-bottom:2px solid var(--jade); padding-bottom:2px}
.svcard:hover .more{color:var(--jade)}
@media (max-width:860px){.svc4{grid-template-columns:1fr}}
/* 點解揀：圖片與文字等高 */
.why{grid-template-columns:.85fr 1.15fr; align-items:stretch}
.why .ph{aspect-ratio:auto; align-self:stretch; min-height:300px}
/* 七層：左右等高 */
.seven{align-items:stretch}
.pyr{justify-content:center; gap:8px}
.pyr button{flex:1; min-height:58px}
.pyr .base{margin-top:14px}
/* 官方例子相片 */
.exphoto{grid-template-columns:.85fr 1.15fr; gap:36px; align-items:stretch}
.exphoto .ph{aspect-ratio:auto; align-self:stretch; min-height:240px}
/* 加入我們相片 */
.jrow{grid-template-columns:.85fr 1.15fr; gap:40px; align-items:stretch}
.jrow.rev{grid-template-columns:1.15fr .85fr}
.jrow .ph{aspect-ratio:auto; align-self:stretch; min-height:280px}
@media (max-width:860px){.why,.jrow,.exphoto{grid-template-columns:1fr}}
/* 資產閘未過提示帶 */
.sec.band{background:var(--ink); color:#fff; padding:72px 0}
.hope{display:grid; grid-template-columns:.85fr 1.15fr; gap:48px; align-items:start}
.hopetag{display:inline-block; background:var(--gold); color:var(--ink); font-size:.78rem; font-weight:700; padding:4px 14px; border-radius:99px; margin-bottom:14px}
.hope h2{color:#fff; font-size:clamp(1.9rem,3.4vw,2.6rem); margin-bottom:.5em}
.hopelead p{color:#C6D4D1; margin:0}
.hopelead b{color:var(--gold-t)}
.hopeways{display:grid; grid-template-columns:repeat(3,1fr); gap:20px}
.hopeways>div{background:rgba(255,255,255,.07); border:1px solid rgba(255,255,255,.16); border-radius:16px; padding:22px 22px 24px}
.hw{display:block; font:900 1.6rem/1 var(--serif); color:var(--gold); margin-bottom:10px}
.hopeways b{display:block; font:900 1.15rem var(--serif); margin-bottom:6px}
.hopeways p{margin:0; font-size:.92rem; color:#C6D4D1}
.hopewarn{margin-top:32px; background:rgba(201,162,75,.16); border-left:5px solid var(--gold); border-radius:0 12px 12px 0; padding:18px 22px; font-size:.98rem}
.hopewarn b{color:var(--gold-t)}
@media (max-width:960px){.hope{grid-template-columns:1fr; gap:28px} .hopeways{grid-template-columns:1fr}}
.jumphope{display:inline-block; font-weight:700; color:var(--jade-d); border-bottom:2px solid var(--jade); text-decoration:none; padding-bottom:2px}
.hopequote{font:600 1.22rem/1.75 var(--serif); color:#fff !important; border-left:5px solid var(--gold); padding-left:20px; margin:0}
.hopequote b{color:var(--gold-t)}
.sec.band{padding:64px 0}