:root{--tips-ink:#0f172a;--tips-blue:#1d4ed8;--tips-muted:#475569;--footer-h:48px}
body{margin:0;background:#fff;color:var(--tips-ink);font-family:ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}
.flag-btn{min-width:44px;min-height:44px;padding:8px;line-height:1;font-size:20px;border:1px solid transparent;border-radius:12px;display:inline-flex;align-items:center;justify-content:center}.no-scrollbar{scrollbar-width:none}.no-scrollbar::-webkit-scrollbar{display:none}.sticky-footer-spacer{height:var(--footer-h)}
.tips-page{line-height:1.65}.tips-page *{box-sizing:border-box}.tips-wrap{max-width:1152px;padding:76px 24px;margin:auto}.tips-page h1,.tips-page h2,.tips-page h3{color:var(--tips-ink);margin:0;font-weight:750;text-wrap:balance}.tips-page h1{font-size:clamp(2.25rem,4.3vw,3.55rem);line-height:1.09;letter-spacing:-.045em}.tips-page h2{font-size:clamp(1.8rem,3.1vw,2.6rem);line-height:1.16;letter-spacing:-.035em;max-width:780px}.tips-page h3{font-size:1.2rem;line-height:1.3}.tips-page p{margin:16px 0;color:var(--tips-muted)}.tips-page .tips-lead{font-size:1.125rem;line-height:1.75;max-width:690px;margin:24px 0}.tips-page .tips-kicker{font-size:.875rem;letter-spacing:.1em;font-weight:750;color:var(--tips-blue);margin:0 0 20px}.tips-page .tips-note{font-size:.875rem;line-height:1.6;margin:14px 0 0;color:var(--tips-muted)}
.tips-hero{display:grid;grid-template-columns:1.4fr 1fr;gap:56px;align-items:center;padding-top:34px;padding-bottom:76px}.tips-breadcrumb{display:flex;gap:10px;flex-wrap:wrap;font-size:.875rem;color:var(--tips-muted);margin-bottom:32px}.tips-breadcrumb a{text-decoration:underline;text-underline-offset:3px}.tips-button{display:inline-flex;justify-content:center;align-items:center;gap:28px;min-height:52px;padding:15px 24px;background:var(--tips-ink);color:#fff;text-decoration:none;font-weight:700;border-radius:10px;font-size:1rem;transition:background .15s}.tips-button:hover{background:var(--tips-blue)}.tips-button span:last-child{font-size:1.2rem}.tips-journey{background:#edf3ff;border-radius:24px;border:1px solid #dbe6fa;padding:34px;align-self:center}.tips-journey ol{list-style:none;padding:0;margin:28px 0}.tips-journey li{display:flex;align-items:center;gap:16px;font-size:1.1rem;font-weight:650;padding:22px 0;border-top:1px solid #c9d6ec}.tips-journey li:last-child{border-bottom:1px solid #c9d6ec}.tips-number{font-size:.875rem;color:var(--tips-blue);font-variant-numeric:tabular-nums}.tips-soft{background:#f8fafc;border-block:1px solid #e2e8f0}.tips-split{display:grid;grid-template-columns:1.1fr 1fr;gap:64px;align-items:center}.tips-ledger{margin:0;border:1px solid #dce3ec;background:#fff;border-radius:18px;padding:30px}.tips-ledger dl{margin:0}.tips-ledger dl>div{display:flex;gap:18px;align-items:baseline;justify-content:space-between;padding:17px 0;border-bottom:1px solid #e2e8f0}.tips-ledger dt{font-size:1rem}.tips-ledger dd{margin:0;white-space:nowrap;font-size:1.4rem;font-weight:750;font-variant-numeric:tabular-nums}.tips-ledger dl>div:nth-child(2){color:var(--tips-blue)}.tips-ledger dl>div:last-child{border-bottom:none;padding-top:23px;font-weight:750}.tips-steps{list-style:none;padding:0;margin:40px 0 0;display:grid;grid-template-columns:repeat(4,1fr);gap:28px}.tips-steps li{border-top:2px solid #dbe3f0;padding-top:20px}.tips-step-index{display:block;color:var(--tips-blue);font-weight:700;font-size:.875rem;margin-bottom:20px}.tips-steps p,.tips-report-grid p{font-size:1rem;line-height:1.75}.tips-page .tips-distribution-note{max-width:760px;margin:12px 0 28px}.tips-reports{background:#101e37}.tips-reports h2,.tips-reports h3{color:white}.tips-page .tips-reports p{color:#d3dded}.tips-page .tips-reports .tips-kicker{color:#a7c9ff}.tips-report-grid{display:grid;grid-template-columns:1fr 1fr;gap:48px;margin-top:36px}.tips-report-grid article{border-top:1px solid #4a5971;padding-top:24px}.tips-start{list-style:none;padding:0;margin:0;border-left:2px solid #c6d8f9}.tips-start li{font-size:1.125rem;font-weight:600;padding:16px 0 16px 26px}.tips-faq{padding-top:0}.tips-faq h2{margin-bottom:30px}.tips-faq details{border-bottom:1px solid #dce3ec;padding:20px 0}.tips-faq summary{cursor:pointer;font-size:1.1rem;font-weight:650;list-style-position:outside;margin-left:20px;padding-left:8px}.tips-faq details p{max-width:850px;margin:16px 0 4px 28px}.tips-final{padding-top:0;padding-bottom:88px}.tips-close{padding:40px;background:#edf3ff;border-radius:22px;display:grid;grid-template-columns:1.35fr 1fr;gap:40px;align-items:center}.tips-close .tips-lead{margin-bottom:0}.tips-related{display:inline-block;margin:28px 0 6px;color:var(--tips-blue);text-decoration:underline;text-underline-offset:4px;font-weight:600}.tips-fiscal{max-width:900px}.tips-skip{position:absolute;left:16px;top:-150px;padding:12px 18px;background:#fff;color:#0f172a;z-index:1000}.tips-skip:focus{top:12px}a:focus-visible,button:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #2563eb;outline-offset:4px}
@media(max-width:900px){.tips-hero{gap:28px;grid-template-columns:1.15fr 1fr}.tips-wrap{padding:56px 24px}.tips-journey{padding:24px}.tips-split{gap:32px}.tips-steps{grid-template-columns:1fr 1fr}.tips-close{padding:30px;gap:26px}.tips-faq,.tips-final{padding-top:0}}
@media(max-width:700px){.tips-wrap{padding:42px 20px}.tips-hero,.tips-split,.tips-close,.tips-report-grid{grid-template-columns:1fr}.tips-hero{padding-top:24px;gap:32px}.tips-page h1{font-size:2.35rem}.tips-breadcrumb{margin-bottom:25px}.tips-page .tips-lead{font-size:1.0625rem}.tips-journey{padding:26px}.tips-journey ol{margin:20px 0}.tips-journey li{padding:16px 0}.tips-ledger{padding:24px}.tips-steps{gap:28px 20px}.tips-close{padding:26px;gap:24px}.tips-faq,.tips-final{padding-top:0}.tips-final{padding-bottom:76px}.tips-report-grid{gap:24px}.tips-button{max-width:100%;gap:18px}.tips-steps li{min-width:0}.tips-page h3{overflow-wrap:anywhere}}
@media(max-width:380px){.tips-steps{grid-template-columns:1fr}.tips-ledger dd{font-size:1.2rem}.tips-close{padding:22px}}
@media(prefers-reduced-motion:reduce){.tips-button{transition:none}}