:root{color-scheme:light;font-family:Arial,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;font-synthesis:none}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:#fff;color:#1d2935;line-height:1.7;word-break:keep-all}
body.site-money{--accent:#11786e;--accent-dark:#0d5f59;--accent-soft:#e3f4ef;--hero-a:#e8f6ee;--hero-b:#fbf2dc;--art-a:#187f75;--art-b:#f1b85d}
body.site-law{--accent:#8d553b;--accent-dark:#69412f;--accent-soft:#f7eae3;--hero-a:#f6eee8;--hero-b:#e9edf5;--art-a:#274360;--art-b:#be7c57}
body.site-blog{--accent:#7157a1;--accent-dark:#594181;--accent-soft:#f0eaf9;--hero-a:#f3ecf9;--hero-b:#fff0e6;--art-a:#8060ad;--art-b:#e69a78}
a{color:inherit;text-decoration:none}
a:hover{color:var(--accent)}
button,input{font:inherit}
button{cursor:pointer}
img{max-width:100%;height:auto}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.skip-link{position:absolute;top:-100px;left:16px;z-index:100;padding:10px 16px;background:#fff;color:#111;border:2px solid var(--accent)}
.skip-link:focus{top:12px}
.site-header{border-bottom:1px solid #e7e9ea;background:#fff}
.header-inner{max-width:1200px;min-height:76px;margin:auto;padding:0 24px;display:flex;align-items:center;gap:42px}
.brand{display:flex;align-items:center;gap:11px;flex:none;color:#172632;font-weight:800;letter-spacing:-.04em}
.brand:hover{color:#172632}
.brand-sun{position:relative;display:inline-block;width:30px;height:30px;border-radius:50%;background:#f3b95c;box-shadow:0 0 0 6px #fef3df}
.brand-sun:after{content:"";position:absolute;left:-5px;right:-5px;bottom:1px;height:7px;background:#fff;border-radius:50% 50% 0 0}
.brand-name{font-size:21px;white-space:nowrap}
.brand-name span{color:var(--accent)}
.top-nav{display:flex;align-items:center;gap:27px;flex:1;white-space:nowrap}
.top-nav a{font-size:14px;font-weight:700;color:#485867}
.top-nav a:hover{color:var(--accent)}
.header-family{font-size:12px;font-weight:700;color:#7c8792;white-space:nowrap}
.hero{background:linear-gradient(115deg,var(--hero-a),var(--hero-b));overflow:hidden}
.hero-inner{position:relative;max-width:1200px;min-height:370px;margin:auto;padding:67px 24px 62px;display:flex;align-items:center}
.hero-copy{position:relative;z-index:1;max-width:710px}
.eyebrow{margin:0 0 13px;color:var(--accent);font-size:12px;font-weight:800;letter-spacing:.15em}
.hero h1{max-width:670px;margin:0 0 17px;font-size:clamp(32px,4vw,52px);line-height:1.25;letter-spacing:-.065em}
.hero-copy>p:not(.eyebrow){max-width:630px;margin:0 0 27px;color:#445261;font-size:17px;line-height:1.75}
.search-form{display:flex;width:min(100%,580px);height:52px;padding:5px;background:#fff;border:1px solid #dfe5e5;border-radius:13px;box-shadow:0 8px 30px #192b3c0d}
.search-form input{min-width:0;flex:1;border:0;background:transparent;padding:0 14px;outline:none;color:#1d2935}
.search-form input::placeholder{color:#87939a}
.search-form button,.primary-button{display:inline-flex;align-items:center;justify-content:center;min-width:82px;padding:0 22px;border:0;border-radius:9px;background:var(--accent);color:#fff;font-weight:800;text-decoration:none}
.search-form button:hover,.primary-button:hover{background:var(--accent-dark);color:#fff}
.hero-art{position:absolute;right:20px;top:30px;width:390px;height:320px;opacity:.98}
.hero-art span{position:absolute;display:block;border-radius:30px}
.hero-art span:first-child{width:270px;height:270px;right:28px;top:20px;border-radius:50%;background:var(--art-a);opacity:.13}
.hero-art span:nth-child(2){width:194px;height:224px;right:105px;top:63px;background:var(--art-a);transform:rotate(-13deg);box-shadow:0 20px 50px #1234}
.hero-art span:nth-child(3){width:144px;height:170px;right:18px;top:109px;background:var(--art-b);transform:rotate(11deg);box-shadow:0 15px 40px #1233}
.site-law .hero-art span:nth-child(2){border-radius:130px 130px 12px 12px;transform:rotate(0)}
.site-law .hero-art span:nth-child(3){height:70px;top:217px;border-radius:9px;transform:none}
.site-blog .hero-art span:nth-child(2){border-radius:38% 62% 53% 47%;transform:rotate(23deg)}
.site-blog .hero-art span:nth-child(3){border-radius:50%;height:144px;top:105px;right:10px}
.content-section,.inner-main{max-width:1200px;margin:auto;padding:64px 24px}
.section-heading{display:flex;justify-content:space-between;align-items:end;margin-bottom:25px}
.section-heading h2{margin:0;font-size:28px;line-height:1.35;letter-spacing:-.04em}
.category-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.category-card{display:flex;flex-direction:column;gap:7px;min-height:116px;padding:23px 24px;border:1px solid #e1e7e6;border-radius:16px;background:#fff;transition:transform .15s,border-color .15s,box-shadow .15s}
.category-card:hover{transform:translateY(-2px);border-color:var(--accent);box-shadow:0 10px 25px #172f3212}
.category-card strong{font-size:18px;letter-spacing:-.03em}
.category-card span{color:#71808a;font-size:13px}
.latest-section{padding-top:10px;padding-bottom:90px}
.post-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.post-card{display:flex;flex-direction:column;min-height:270px;padding:26px;border:1px solid #e4e8e8;border-radius:18px;background:#fff;box-shadow:0 8px 28px #152b3510}
.post-card-image{display:block;height:210px;margin:-10px -10px 22px;overflow:hidden;border-radius:12px;background:#f3f6f6}
.post-card-image img{display:block;width:100%;height:100%;object-fit:contain}
.post-card-top{display:flex;justify-content:space-between;gap:10px;align-items:center;font-size:12px}
.post-kicker{color:var(--accent);font-weight:800}
.post-card time{color:#8b969d;white-space:nowrap}
.post-card h3{margin:15px 0 10px;font-size:19px;line-height:1.48;letter-spacing:-.035em}
.post-card p{display:-webkit-box;overflow:hidden;-webkit-line-clamp:3;-webkit-box-orient:vertical;margin:0 0 20px;color:#66737e;font-size:14px;line-height:1.7}
.read-link{margin-top:auto;color:var(--accent);font-size:13px;font-weight:800}
.read-link span{margin-left:2px}
.page-intro{margin-bottom:38px;padding:15px 0 26px;border-bottom:1px solid #e4e8e8}
.page-intro h1{margin:0 0 10px;font-size:clamp(30px,4vw,43px);line-height:1.3;letter-spacing:-.055em}
.page-intro>p:last-child{margin:0;color:#66737e}
.pagination{display:flex;justify-content:center;align-items:center;gap:20px;margin:38px 0 0;font-size:14px}
.pagination a{padding:8px 14px;border:1px solid #d9e0e0;border-radius:8px;font-weight:700}
.pagination span{color:#77828a}
.empty-state{padding:35px;border:1px solid #e4e8e8;border-radius:16px;color:#6c7983}
.article-shell{max-width:1200px;margin:auto;padding:48px 24px 100px}
.article-layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:36px;align-items:start}
.article{min-width:0}
.breadcrumb{display:flex;align-items:center;gap:9px;color:#87929a;font-size:12px}
.article-header{padding:34px 0 28px;border-bottom:1px solid #e5e9ea}
.article-header h1{margin:0 0 21px;font-size:clamp(31px,3.5vw,44px);line-height:1.35;letter-spacing:-.055em}
.article-dates{display:flex;gap:17px;color:#78848c;font-size:12px}
.article-content{padding-top:22px;color:#25313b;font-size:17px;line-height:1.9;overflow-wrap:anywhere}
.article-content>p:first-child{margin-top:0}
.article-content h2{margin:52px 0 18px;font-size:27px;line-height:1.45;letter-spacing:-.04em;scroll-margin-top:22px}
.article-content h3{margin:32px 0 12px;font-size:21px;line-height:1.5;letter-spacing:-.03em}
.article-content p{margin:16px 0}
.article-content ul,.article-content ol{padding-left:1.5em;margin:16px 0}
.article-content li{margin:7px 0}
.article-content a{color:var(--accent);text-decoration:underline;text-underline-offset:3px}
.article-content blockquote{margin:25px 0;padding:6px 22px;border-left:4px solid var(--accent);background:var(--accent-soft)}
.article-content table{display:block;max-width:100%;overflow-x:auto;border-collapse:collapse;margin:24px 0;font-size:15px;white-space:nowrap}
.article-content th,.article-content td{padding:12px 15px;border:1px solid #d9e1e1;text-align:left}
.article-content th{background:var(--accent-soft);font-weight:800}
.article-content tr:nth-child(even) td{background:#fafbfb}
.article-content img{border-radius:12px}
.article-end{margin:54px 0 0;padding:20px 0;border-top:1px solid #e4e8e8;border-bottom:1px solid #e4e8e8}
.article-end a{color:var(--accent);font-weight:800;font-size:14px}
.related{margin-top:48px}
.related h2{margin:0 0 17px;font-size:22px;letter-spacing:-.04em}
.related ul{margin:0;padding:0;list-style:none;border-top:1px solid #e6e9e9}
.related li{padding:13px 4px;border-bottom:1px solid #e6e9e9}
.article-aside{min-width:0;align-self:stretch}
.aside-card{margin-top:28px;padding:25px;border:1px solid #e5e9e9;border-radius:15px}
.aside-card h2{margin:0 0 14px;font-size:16px}
.aside-card ul{list-style:none;margin:0;padding:0}
.aside-card li{padding:8px 0;border-bottom:1px solid #edf0f0;font-size:14px}
.aside-card li:last-child{border:0}
.ad-placement{position:relative;display:block;max-width:100%;margin:36px 0;overflow:hidden}
.ad-content{min-height:250px}
.ad-sidebar{display:none}
.ad-placement ins.adsbygoogle{max-width:100%}
.info-content{max-width:780px;font-size:16px;line-height:1.9;color:#40505d}
.info-content p{margin:0 0 18px}
.info-content a{color:var(--accent);text-decoration:underline;text-underline-offset:3px}
.not-found{min-height:55vh}
.not-found h1{margin:0 0 8px;font-size:36px}
.not-found p:not(.eyebrow){color:#697781}
.primary-button{min-height:44px;margin-top:14px}
.site-footer{background:#142331;color:#d9e1e5}
.footer-inner{max-width:1200px;margin:auto;padding:43px 24px 30px;display:grid;grid-template-columns:1fr auto;gap:15px}
.footer-brand{font-size:20px;font-weight:800;color:#fff}
.footer-inner p{margin:8px 0;color:#9cabba;font-size:13px}
.footer-inner nav{display:flex;gap:20px;align-items:start;flex-wrap:wrap;font-size:13px}
.footer-inner nav a:hover{color:#fff}
.copyright{grid-column:1/-1;margin-top:22px!important;padding-top:20px;border-top:1px solid #2c3b48}
@media(min-width:1100px){.ad-sidebar{display:block;position:sticky;top:88px;width:300px;min-height:600px;margin-top:0}.article-aside{min-height:100%}}
@media(max-width:1099px){.article-layout{grid-template-columns:minmax(0,790px);justify-content:center}.article-aside{display:none}}
@media(max-width:900px){.header-inner{gap:25px}.top-nav{gap:17px}.header-family{display:none}.hero-art{right:-120px;opacity:.4}.category-grid,.post-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:640px){.header-inner{min-height:65px;padding:0 18px;gap:14px;flex-wrap:wrap}.brand{gap:8px}.brand-sun{width:23px;height:23px;box-shadow:0 0 0 4px #fef3df}.brand-name{font-size:18px}.top-nav{order:3;flex-basis:100%;gap:21px;overflow-x:auto;padding:0 0 10px;scrollbar-width:none}.top-nav::-webkit-scrollbar{display:none}.top-nav a{font-size:13px}.hero-inner{min-height:0;padding:53px 22px 60px}.hero-art{display:none}.hero h1{font-size:34px}.hero-copy>p:not(.eyebrow){font-size:15px}.search-form{height:50px}.content-section,.inner-main{padding:47px 20px}.section-heading h2{font-size:24px}.category-grid,.post-grid{grid-template-columns:1fr}.category-card{min-height:0;padding:19px 21px}.post-card{min-height:215px}.latest-section{padding-top:4px;padding-bottom:67px}.article-shell{padding:28px 20px 70px}.article-header{padding:25px 0 21px}.article-header h1{font-size:31px}.article-content{font-size:16px;line-height:1.85}.article-content h2{margin-top:42px;font-size:23px}.article-content h3{font-size:19px}.article-content table{font-size:14px}.ad-content{min-height:250px;margin:28px 0}.footer-inner{grid-template-columns:1fr;padding:36px 20px 25px}.footer-inner nav{gap:11px 18px}.copyright{margin-top:10px!important}}