@view-transition{navigation:auto}
/* Native section stepping on the home page; tall sections remain freely readable. */
html.section-scroll{scroll-snap-type:y proximity;scroll-padding-top:var(--section-header-height,92px)}
.analytics-choice{position:fixed;z-index:110;bottom:18px;left:50%;transform:translateX(-50%);width:min(960px,calc(100% - 32px));max-height:65vh;overflow:auto;padding:24px;background:#fff;color:#123557;border:1px solid #ccd8e2;border-radius:12px;box-shadow:0 12px 50px #061b3b40;font-size:14px;line-height:1.6}.analytics-choice[hidden]{display:none!important}.analytics-choice h2{font-size:23px;margin-bottom:10px}.analytics-choice p{margin-bottom:10px}.analytics-choice>a{text-decoration:underline;text-underline-offset:3px}.analytics-actions{display:flex;gap:12px;margin-top:18px}.analytics-actions button{flex:1;min-height:48px;padding:12px 16px;border:1px solid #123557;border-radius:4px;background:#fff;color:#123557;font-size:14px}.analytics-actions button:hover{background:#edf3f8}.analytics-preferences{min-height:44px;padding:8px 12px;border:1px solid currentColor;background:transparent;color:inherit;font-size:12px;line-height:1.4}.analytics-choice button:focus-visible,.analytics-choice a:focus-visible,.analytics-preferences:focus-visible{outline:3px solid #2b72a5;outline-offset:3px}@media(max-width:600px){.analytics-choice{bottom:10px;padding:18px;font-size:13px;max-height:70vh}.analytics-choice h2{font-size:21px}.analytics-actions{flex-direction:column;gap:8px}.analytics-actions button{width:100%;font-size:14px}}
.section-scroll main>section{scroll-snap-align:start;scroll-snap-stop:always}
.section-scroll .site-footer{scroll-snap-align:end;scroll-snap-stop:normal}
.section-scroll main>section.section-long{scroll-snap-stop:normal}
.section-scroll main>section:not(.ikra-intro){min-height:calc(100svh - var(--section-header-height,92px))}
.section-scroll main>.statement-section,.section-scroll main>.jewellery-feature,.section-scroll main>.contact-strip{display:flex;flex-direction:column;justify-content:center}
@media(max-width:900px){html.section-scroll{scroll-padding-top:var(--section-header-height,80px)}}
/* İKRA: one photographic canvas, transparent vertical divisions, no cards. */
.motion-ready .reveal:has(.faq-list){opacity:1;transform:none;transition:none}
.ikra-intro{position:relative;isolation:isolate;overflow:hidden;background:#0a223c;color:white}
.intro-shell{position:relative;padding-top:58px;padding-bottom:34px}.intro-copy{position:relative;z-index:2;max-width:780px;padding-bottom:34px}.intro-copy .eyebrow{color:#c8e1f2}.intro-copy h1{font-size:clamp(44px,5.1vw,76px);line-height:1.08;letter-spacing:-.045em;margin-bottom:22px}.intro-description{color:#e0eaf2;font-size:17px;line-height:1.75;margin-bottom:24px}.intro-location{margin-top:18px;color:#c9dce9;font-size:12px;display:flex;align-items:center;gap:12px}
.intro-visual{position:absolute;inset:0;z-index:-2;margin:0;background:#0a223c}.intro-visual img{width:100%;height:100%;object-fit:cover;object-position:65% center}.intro-visual:after{content:'';position:absolute;inset:0;background:linear-gradient(90deg,#09233dd9 0%,#1235578c 58%,#12355752),linear-gradient(0deg,#071e38f5 0%,#0a223c6b 48%,#12355718 100%)}.intro-visual figcaption{position:absolute;right:24px;bottom:8px;z-index:1;font-size:10px;color:#d5e3ee}
.ikra-pillars{display:flex;position:relative;overflow-x:auto;overscroll-behavior-x:contain;scroll-snap-type:x mandatory;scrollbar-width:none;-webkit-overflow-scrolling:touch}.ikra-pillars::-webkit-scrollbar{display:none}.ikra-pillars:focus-visible{outline:2px solid #b4daf5;outline-offset:4px}
.ikra-pillar{position:relative;display:flex;flex:0 0 30%;flex-direction:column;min-width:0;min-height:330px;padding:25px 30px 20px;color:white;background:transparent;border-right:1px solid #ffffff24;scroll-snap-align:start;transition:background .35s}.ikra-pillar:first-child{border-left:1px solid #ffffff24}
.ikra-pillar:hover,.ikra-pillar:focus-visible{background:#447da32b}.ikra-pillar:focus-visible{outline:3px solid #b4daf5;outline-offset:-4px}
.pillar-index{font-size:12px;letter-spacing:.14em;color:#c9deed}.pillar-body{display:flex;flex-direction:column;gap:14px;margin-top:auto;padding-top:34px}.pillar-kicker{font-size:10px;letter-spacing:.1em;color:#c8dce9}.pillar-body strong{font-size:25px;line-height:1.25;font-weight:600;letter-spacing:-.025em}.pillar-description{font-size:14px;line-height:1.7;color:#d8e5ee}.pillar-footer{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-top:24px;padding-top:14px;font-size:12px;color:#e0ebf3}.pillar-footer>span{font-size:23px;line-height:1;transition:transform .3s}.ikra-pillar:hover .pillar-footer>span,.ikra-pillar:focus-visible .pillar-footer>span{transform:translate(4px,-4px)}
.ikra-intro .intro-shell{width:min(1600px,calc(100% - 160px))}.pillar-navigation{position:absolute;z-index:4;left:18px;right:18px;top:50%;transform:translateY(-50%);display:flex;align-items:center;justify-content:space-between;pointer-events:none}.pillar-navigation[hidden]{display:none}.pillar-navigation button{pointer-events:auto;display:flex;align-items:center;justify-content:center;width:52px;height:52px;padding:0;border:1px solid #c2dff3b3;border-radius:50%;background:#173d60eb;color:#fff;box-shadow:0 4px 18px #03152633;font-size:27px;transition:background .25s,box-shadow .25s}.pillar-navigation button:hover:not(:disabled){background:#2b628a;box-shadow:0 4px 22px #03152655}.pillar-navigation button:disabled{opacity:.38;cursor:default;box-shadow:none}.pillar-navigation button:focus-visible{outline:3px solid #e1f2ff;outline-offset:4px}.intro-visual img{transform:translateX(var(--pillar-image-shift,0px)) scale(1.035)}
@media(prefers-reduced-motion:reduce){.intro-visual img{transform:none}}
@media(min-width:901px){.ikra-intro .intro-shell{min-height:calc(100svh - var(--section-header-height,92px));display:flex;flex-direction:column;padding-top:clamp(24px,4vh,58px);padding-bottom:26px}.intro-copy{flex-shrink:0;padding-bottom:22px}.intro-copy h1{font-size:clamp(48px,6.5vh,76px);margin-bottom:18px}.intro-copy .eyebrow{margin-bottom:16px}.intro-description{margin-bottom:18px}.ikra-pillars{flex:1;min-height:270px}.ikra-pillar{min-height:270px}.pillar-body{padding-top:24px}}
@media(max-width:1100px){.ikra-pillar{padding-inline:22px}.pillar-body strong{font-size:23px}}
@media(max-width:900px){.intro-shell{padding-top:40px}.intro-copy{max-width:660px}.ikra-pillar{flex-basis:47%;min-height:320px}.intro-copy h1{font-size:54px}}
@media(max-width:600px){.ikra-intro .intro-shell{width:calc(100% - 40px);padding-top:24px;padding-bottom:26px}.intro-copy{padding-bottom:64px}.intro-copy h1{font-size:44px;margin-bottom:12px}.intro-copy .eyebrow{font-size:10px;letter-spacing:.08em;margin-bottom:14px}.intro-description{font-size:16px;line-height:1.65;margin-bottom:16px}.intro-visual img{object-position:73% center}.intro-visual:after{background:linear-gradient(0deg,#071e38ed,#123557b8),linear-gradient(90deg,#09233da6,#12355726)}.ikra-pillar{flex-basis:88%;min-height:280px;padding:18px 22px 16px}.pillar-body{padding-top:20px;gap:10px}.pillar-body strong{font-size:25px}.pillar-footer{margin-top:16px}.pillar-navigation{left:16px;right:16px}.pillar-navigation button{width:44px;height:44px;font-size:25px}}
:root{color-scheme:light;--navy:#123557;--deep:#0a223c;--blue:#236b9d;--ink:#18334b;--muted:#586c7d;--line:#dce5ec;--pale:#f0f5f9;font-family:Arial,Helvetica,sans-serif;font-synthesis:none}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;color:var(--ink);background:#fff;font-size:16px;line-height:1.75}body.menu-open{overflow:hidden}h1,h2,h3,p{margin:0}a{color:inherit;text-decoration:none}button{font:inherit;cursor:pointer}img{display:block;max-width:100%}a,button,summary{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid #468bc0;outline-offset:5px}::selection{background:#cde2f2}.wrap{width:min(1280px,calc(100% - 100px));margin:auto}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}.skip-link{position:fixed;top:10px;left:10px;z-index:100;background:white;padding:12px 20px;transform:translateY(-200%)}.skip-link:focus{transform:none}h1,h2,h3{font-weight:650;letter-spacing:-.04em;line-height:1.17}h2{font-size:clamp(32px,3.6vw,52px)}h3{font-size:24px}em{font-style:normal;color:var(--blue)}.eyebrow{font-size:11px;letter-spacing:.15em;font-weight:700;text-transform:uppercase;color:var(--blue);margin-bottom:23px}.section{padding-block:90px}.section-head{display:flex;justify-content:space-between;align-items:end;gap:32px;margin-bottom:42px}.button{display:inline-flex;justify-content:space-between;align-items:center;gap:32px;min-height:50px;background:var(--navy);color:white;border:1px solid var(--navy);padding:13px 24px;font-size:14px;transition:background .3s,transform .3s}.button:hover{background:var(--blue);transform:translateY(-2px)}.button.light{color:var(--navy);background:#fff;border-color:#fff}.button.outline{background:transparent;color:var(--navy)}.button.outline:hover{background:var(--navy);color:white}.text-link{font-size:14px;min-height:44px;display:inline-flex;align-items:center}.text-link:hover{text-decoration:underline;text-underline-offset:6px}
.site-header{position:sticky;top:0;z-index:50;background:#fff;transition:transform .3s;view-transition-name:site-header;border-bottom:1px solid #e5eaf0}.site-header.header-hidden{transform:translateY(-100%)}.header-inner{min-height:92px;display:flex;align-items:center;justify-content:space-between;gap:40px}.logo{display:block;width:154px;height:72px;overflow:hidden;flex-shrink:0}.logo img{width:100%;height:100%;object-fit:cover;transform:scale(2.2);filter:invert(1);mix-blend-mode:multiply}.desktop-nav{display:flex;align-items:center;gap:30px;font-size:14px}.desktop-nav>a,.nav-trigger{position:relative;padding:14px 0;border:0;background:none;color:var(--navy);white-space:nowrap}.desktop-nav>a:after,.nav-trigger:after{content:'';position:absolute;bottom:7px;left:0;right:0;height:2px;background:var(--blue);transform:scaleX(0);transform-origin:left;transition:transform .35s}.desktop-nav>a:hover:after,.nav-trigger:hover:after,.nav-trigger[aria-expanded=true]:after,.desktop-nav>[aria-current=page]:after{transform:scaleX(1)}.nav-trigger>span{margin-left:5px}.mega-menu{position:absolute;left:0;right:0;top:100%;background:white;border-radius:0 0 22px 22px;box-shadow:0 16px 28px #071d3510;visibility:hidden;opacity:0;transform:translateY(-12px);transition:opacity .3s,transform .3s,visibility .3s;max-height:calc(100dvh - 100px);overflow:auto}.mega-menu.is-open{visibility:visible;opacity:1;transform:none}.mega-menu .wrap{padding-block:28px 38px}.mega-heading{display:flex;justify-content:space-between;gap:30px;color:var(--muted);font-size:13px;margin-bottom:22px}.mega-heading p{font-weight:700;color:var(--navy)}.mega-heading a:hover{text-decoration:underline}.mega-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px 40px}.mega-grid>a{display:flex;align-items:start;gap:16px;padding:20px 8px;border-bottom:1px solid var(--line);opacity:0;transform:translateY(12px);transition:opacity .3s,transform .3s,background .3s}.mega-menu.is-open .mega-grid>a{opacity:1;transform:none;transition-delay:calc(var(--order,0)*35ms)}.mega-grid>a:hover{background:var(--pale)}.menu-number{font-size:11px;color:var(--blue)}.mega-grid strong{font-size:16px;font-weight:600}.mega-grid small{display:block;font-size:12px;color:var(--muted);margin-top:8px}.mega-grid>a>span:last-child{margin-left:auto}.sector-menu{display:grid;grid-template-columns:1fr 1fr;gap:30px}.sector-menu a{display:block;padding:30px;background:var(--pale);border-radius:12px}.sector-menu strong{font-size:23px}.sector-menu a>span{display:block;color:var(--muted);margin-top:12px;font-size:14px}.menu-backdrop{position:fixed;inset:92px 0 0;background:#102f481b;backdrop-filter:blur(7px);z-index:40;opacity:0;visibility:hidden;transition:opacity .3s,visibility .3s}.menu-open .menu-backdrop{opacity:1;visibility:visible}.mobile-toggle,.mobile-panel{display:none}
.hero{position:relative;min-height:620px;background:var(--navy);isolation:isolate;overflow:hidden}.hero-background{position:absolute;inset:0;z-index:-1;background-image:linear-gradient(90deg,#0b244b82,#122e4560),url('assets/mali-calisma-hero.webp');background-size:cover;background-position:60% center;transition:background-position .9s,filter .6s}.hero[data-active='1'] .hero-background{background-position:76% center;filter:saturate(.75)}.hero[data-active='2'] .hero-background{background-position:45% center;filter:saturate(.65)}.hero[data-active='3'] .hero-background{background-position:95% center;filter:saturate(.8)}.hero[data-active='4'] .hero-background{background-position:25% center}.hero[data-active='5'] .hero-background{background-position:85% center;filter:saturate(.55)}.hero-heading{position:relative;z-index:2;padding-top:54px;pointer-events:none}.hero-heading .eyebrow{color:#e2eff8;font-size:10px;margin-bottom:16px}.hero-heading h1{color:#fff;font-size:clamp(58px,6.6vw,96px);line-height:1.03;letter-spacing:-.045em}.hero-heading>p:last-child{color:#eef5fa;font-size:17px;margin-top:22px}.hero-window{position:absolute;inset:0;overflow:hidden;z-index:1}.hero-track{display:flex;height:100%;transition:transform .6s cubic-bezier(.4,0,.2,1)}.hero-column{position:relative;flex:0 0 25%;height:100%;border-right:1px solid #ffffff69;color:#fff;display:flex;align-items:end;padding:26px 28px 46px;background:#0a203b09;transition:background .45s}.hero-column:hover,.hero-column.active{background:#1c527a80}.hero-column>div{width:100%}.hero-column h2{font-size:25px;letter-spacing:-.025em}.hero-column p{font-size:12px;margin-top:12px;opacity:.85;min-height:42px}.hero-column>div>span{font-size:26px;display:inline-block;transition:transform .35s}.hero-column:hover>div>span{transform:translateX(10px)}.column-number{position:absolute;top:40px;right:20px;font-size:11px;opacity:.6}.hero-controls{position:absolute;left:28px;right:28px;top:52%;display:flex;justify-content:space-between;pointer-events:none;z-index:4}.hero-controls button{width:48px;height:48px;border:1px solid #ffffff50;border-radius:50%;background:#2f7cab;color:white;font-size:26px;pointer-events:auto;transition:background .3s,transform .3s}.hero-controls button:hover{background:#123557;transform:scale(1.07)}.hero-image-note{position:absolute;bottom:10px;right:20px;z-index:3;color:#ecf4f9;font-size:10px}
.statement-section{position:relative;overflow:hidden;padding-block:95px;background:linear-gradient(115deg,#f5f9fc 0%,#d9e8f3 100%)}.statement-layout{position:relative;z-index:1;display:grid;grid-template-columns:1fr .7fr;gap:130px;align-items:center}.statement-layout h2{font-size:clamp(40px,4.5vw,64px)}.statement-copy p{font-size:19px;line-height:1.8;margin-bottom:30px}.contour{position:absolute;right:-100px;top:-330px;width:720px;height:850px;border:1px solid #fff8;border-radius:45%;transform:rotate(35deg);pointer-events:none}.contour:before,.contour:after{content:'';position:absolute;inset:60px;border:1px solid #fff7;border-radius:inherit}.contour:after{inset:130px}.service-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.service-card{display:block;position:relative;min-height:245px;padding:30px 28px 55px;background:#f3f7fa;border-radius:18px;transition:transform .3s,background .3s,box-shadow .3s}.service-card:hover{transform:translateY(-5px);background:#e5eff6;box-shadow:0 15px 30px #1235570d}.card-number{font-size:11px;color:var(--blue);display:block;margin-bottom:23px}.service-card h3{font-size:24px;line-height:1.3}.service-card p{color:var(--muted);font-size:14px;margin-top:14px}.card-arrow{position:absolute;bottom:20px;right:27px;font-size:25px;color:var(--blue)}.draft-note{font-size:13px;color:var(--muted);border-left:2px solid #7198b6;padding:12px 18px;margin-top:28px;background:#f5f8fb}.jewellery-feature{background:linear-gradient(120deg,#0a233e,#214e72);color:white;overflow:hidden;padding-block:84px}.feature-layout{display:grid;grid-template-columns:1fr 1fr;gap:90px;align-items:center}.feature-layout .eyebrow{color:#cadfee}.feature-layout h2{font-size:clamp(38px,4.4vw,62px)}.feature-layout p:not(.eyebrow){font-size:18px;color:#e1eaf1;margin:26px 0 32px;max-width:520px}.feature-layout small{display:block;font-size:12px;color:#cad9e5;margin-top:16px}.metal-composition{height:400px;position:relative;background:radial-gradient(ellipse at 60% 40%,#94b8d02b,transparent 65%)}.metal-ring{position:absolute;width:280px;height:280px;border:32px solid #c8b077;border-radius:50%;box-shadow:inset 5px 7px 15px #7f692a,8px 18px 35px #030c1a55;transform:rotate(-30deg) scaleY(.55);background:transparent}.ring-one{left:10%;top:15%}.ring-two{right:0;bottom:15%;width:230px;height:230px;border-color:#d8dfe5;box-shadow:inset 5px 7px 15px #829aaa,8px 18px 35px #030c1a55;transform:rotate(25deg) scaleY(.55)}.metal-line{position:absolute;inset:10px;border:1px solid #ffffff18;border-radius:22px}.metal-caption{position:absolute;left:28px;bottom:25px;font-size:11px;letter-spacing:.15em;color:#c9dce9}.resource-teasers{display:grid;grid-template-columns:repeat(3,1fr);gap:26px}.resource-teasers a{padding:28px 0;border-top:2px solid var(--blue)}.resource-teasers a>span:first-child{font-size:12px;color:var(--muted)}.resource-teasers h3{font-size:26px;margin:20px 0}.resource-teasers a>span:last-child{font-size:26px;color:var(--blue);display:block;transition:transform .3s}.resource-teasers a:hover>span:last-child{transform:translateX(10px)}.contact-strip{background:var(--pale);padding-block:60px}.contact-strip>.wrap{display:flex;align-items:center;justify-content:space-between;gap:30px}.contact-strip p:not(.eyebrow){color:var(--muted);margin-top:12px}
.breadcrumbs{display:flex;align-items:center;gap:14px;font-size:12px;line-height:1.5;color:var(--muted);padding-block:23px;flex-wrap:wrap}.breadcrumbs a:hover{color:var(--blue);text-decoration:underline}.page-banner{position:relative;isolation:isolate;overflow:hidden;padding:58px 65px;background:linear-gradient(110deg,#123557,#21547c);color:white;border-radius:30px;min-height:290px;box-shadow:0 6px 12px #142f4814}.page-banner>div:first-child{max-width:830px;position:relative;z-index:1}.page-banner .eyebrow{color:#c7dfee}.page-banner h1{font-size:clamp(40px,4.8vw,68px)}.page-banner p:not(.eyebrow){font-size:17px;color:#deebf4;margin-top:23px;max-width:700px}.brand-landscape{position:absolute;right:-120px;top:-180px;width:620px;height:700px;opacity:.2;transform:rotate(35deg)}.brand-landscape span{position:absolute;inset:0;border:1px solid #c6e5f8;border-radius:40%}.brand-landscape span:nth-child(2){inset:60px}.brand-landscape span:nth-child(3){inset:130px}.editorial{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:90px;align-items:start}.editorial article{min-width:0}.editorial h2{font-size:30px;margin-top:42px;margin-bottom:22px}.editorial .lead{font-size:21px;line-height:1.8}.editorial p{margin-bottom:18px;color:var(--muted)}.scope-list{padding-left:24px;color:var(--muted)}.scope-list li{padding:7px 0}.process-list{padding-left:25px}.process-list li{padding:10px 0}.process-list p{margin:5px 0}.small-note{font-size:13px;color:var(--muted)}.aside-card{background:var(--pale);padding:27px;border-radius:20px;position:sticky;top:115px}.aside-card h2{font-size:22px;margin:0 0 20px}.aside-card>a,.aside-card nav>a{display:block;border-bottom:1px solid var(--line);padding:14px 0;font-size:14px}.aside-card a:hover{color:var(--blue)}.aside-card .aside-contact{margin-top:25px;font-weight:700}.aside-card .eyebrow{font-size:10px}.faq-list details{border-bottom:1px solid var(--line)}.faq-list summary{display:flex;justify-content:space-between;align-items:center;gap:24px;list-style:none;font-size:16px;font-weight:600;padding:22px 0;cursor:pointer}.faq-list summary::-webkit-details-marker{display:none}.faq-list summary>span{font-size:24px;font-weight:400;transition:transform .3s}.faq-list details[open] summary>span{transform:rotate(45deg)}.faq-list p{font-size:15px;padding-bottom:10px;animation:content-in .35s ease}.text-block{border-top:1px solid var(--line);margin-top:35px}.sector-highlight{display:flex;justify-content:space-between;align-items:center;gap:35px;padding:38px;background:var(--pale);border-radius:20px}.sector-highlight h2{font-size:34px}.sector-highlight p:not(.eyebrow){margin-top:16px;color:var(--muted)}.sector-highlight>span{font-size:36px;color:var(--blue)}.sector-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin-top:38px}.sector-grid article{padding:28px 0;border-top:1px solid var(--line)}.sector-grid h2{font-size:25px}.sector-grid p{font-size:15px;color:var(--muted);margin-top:18px}.resource-section{margin-bottom:65px;scroll-margin-top:120px}.resource-section h2{font-size:31px;margin-bottom:28px}.resource-links{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.resource-links a{position:relative;background:var(--pale);padding:28px 24px 52px;border-radius:18px;transition:background .3s}.resource-links a:hover{background:#e1edf5}.resource-links strong{font-size:20px}.resource-links p{font-size:14px;color:var(--muted);margin-top:15px}.resource-links a>span:not(.sr-only){position:absolute;right:23px;bottom:17px;font-size:24px;color:var(--blue)}.contact-layout{display:grid;grid-template-columns:1fr 1.1fr;gap:32px}.contact-card{background:var(--pale);padding:40px;border-radius:20px}.contact-mail{font-size:clamp(18px,1.9vw,25px);font-weight:600;overflow-wrap:anywhere}.address-label{margin-top:36px}.contact-card address{font-style:normal;line-height:1.9;margin-bottom:30px}.contact-card .small-note{margin-top:25px}.map-panel{min-height:450px;border-radius:20px;background:#e8f0f6;overflow:hidden}.map-placeholder{height:100%;min-height:450px;display:flex;flex-direction:column;justify-content:center;align-items:center;text-align:center;padding:30px;background:repeating-linear-gradient(0deg,transparent 0 49px,#aec9df22 49px 50px),repeating-linear-gradient(90deg,transparent 0 49px,#aec9df22 49px 50px)}.map-placeholder>span{font-size:45px;color:var(--blue)}.map-placeholder h2{font-size:32px}.map-placeholder p{margin-top:10px;color:var(--muted)}.map-load{background:white;color:var(--navy);border:1px solid var(--navy);padding:13px 22px;margin:22px 0;min-height:48px}.map-load:hover{background:var(--navy);color:white}.map-placeholder small{font-size:12px;color:var(--muted)}.map-panel iframe{display:block;width:100%;height:100%;min-height:450px;border:0}.map-placeholder[hidden],.map-panel iframe[hidden]{display:none}
.site-footer{background:#f4f6f8;border-top:1px solid var(--line);padding-top:50px}.footer-grid{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:70px;padding-bottom:44px}.footer-grid h2{font-size:16px;margin-bottom:20px;letter-spacing:0}.footer-grid>div>a:not(.logo){display:block;font-size:14px;padding:6px 0;overflow-wrap:anywhere}.footer-grid>div>a:hover{color:var(--blue)}.footer-grid p{font-size:13px;color:var(--muted);margin-top:16px}.footer-bottom{border-top:1px solid var(--line);padding-block:23px;display:flex;justify-content:space-between;gap:25px;font-size:12px;color:var(--muted)}
.reveal{opacity:1}.motion-ready .reveal:not(.is-visible){opacity:0;transform:translateY(24px)}.motion-ready .reveal{transition:opacity .65s,transform .65s}.motion-ready .reveal.is-visible{opacity:1;transform:none}@keyframes content-in{from{opacity:0;transform:translateY(8px)}to{opacity:1;transform:none}}::view-transition-old(root){animation:page-out .22s ease both}::view-transition-new(root){animation:page-in .35s ease both}@keyframes page-out{to{opacity:0;transform:translateY(-8px)}}@keyframes page-in{from{opacity:0;transform:translateY(12px)}to{opacity:1;transform:none}}
@media(min-width:1800px){.wrap{width:min(1600px,calc(100% - 160px))}.hero{min-height:720px}.hero-heading{padding-top:80px}.hero-heading h1{font-size:110px}.hero-column h2{font-size:29px}}
@media(max-width:1100px){.wrap{width:calc(100% - 60px)}.header-inner{gap:20px}.desktop-nav{gap:18px;font-size:12px}.logo{width:133px;height:66px}.hero-column{flex-basis:33.333%;padding-inline:22px}.hero-column h2{font-size:24px}.statement-layout{gap:60px}.feature-layout{gap:40px}.editorial{gap:40px;grid-template-columns:minmax(0,1fr) 260px}.service-card h3{font-size:21px}}
@media(max-width:760px){html{scroll-padding-top:90px}.wrap{width:calc(100% - 40px)}.header-inner{min-height:80px}.logo{width:129px;height:64px}.desktop-nav,.mega-menu{display:none}.mobile-toggle{display:flex;align-items:center;justify-content:center;width:48px;height:48px;border:0;background:white}.menu-icon,.menu-icon:before,.menu-icon:after{display:block;width:22px;height:2px;background:var(--navy);transition:transform .3s,background .3s}.menu-icon{position:relative}.menu-icon:before,.menu-icon:after{content:'';position:absolute;left:0;top:-7px}.menu-icon:after{top:7px}.mobile-toggle[aria-expanded=true] .menu-icon{background:transparent}.mobile-toggle[aria-expanded=true] .menu-icon:before{top:0;transform:rotate(45deg)}.mobile-toggle[aria-expanded=true] .menu-icon:after{top:0;transform:rotate(-45deg)}.mobile-panel{display:block;position:fixed;top:80px;left:0;right:0;bottom:0;background:white;overflow:auto;overscroll-behavior:contain;padding:15px 24px 35px;visibility:hidden;opacity:0;transform:translateY(-15px);transition:opacity .35s,transform .35s,visibility .35s}.mobile-panel.is-open{visibility:visible;opacity:1;transform:none}.mobile-panel>a,.mobile-panel summary{display:block;padding:22px 0;border-bottom:1px solid var(--line);font-size:16px;list-style:none;cursor:pointer}.mobile-panel summary:after{content:'⌄';float:right}.mobile-panel details[open]>summary:after{content:'⌃'}.mobile-panel details>a{display:block;font-size:14px;padding:17px 14px;border-bottom:1px solid #edf1f4;animation:content-in .3s}.mobile-panel .mobile-email{font-size:14px;color:var(--blue);overflow-wrap:anywhere}.menu-backdrop{inset:80px 0 0}.hero{min-height:620px}.hero-heading{padding-top:40px}.hero-heading h1{font-size:clamp(49px,12vw,73px);max-width:90%;line-height:1.1}.hero-heading .eyebrow{font-size:9px;max-width:260px}.hero-heading>p:last-child{font-size:14px;max-width:270px}.hero-column{flex-basis:82%;padding:25px 20px 42px}.hero-column h2{font-size:27px}.hero-column p{font-size:14px;min-height:0}.hero-background{background-position:73% center}.column-number{display:none}.hero-controls{left:16px;right:16px;top:52%}.hero-controls button{width:46px;height:46px}.hero-image-note{font-size:9px;right:12px}.statement-section{padding-block:64px}.statement-layout{grid-template-columns:1fr;gap:28px}.statement-layout h2{font-size:42px}.statement-copy p{font-size:17px}.section{padding-block:60px}.section-head{display:block;margin-bottom:30px}.section-head .text-link{margin-top:16px}h2{font-size:34px}.service-cards{grid-template-columns:1fr;gap:16px}.service-card{min-height:190px;padding:24px 25px 52px}.service-card h3{font-size:24px}.card-number{margin-bottom:17px}.feature-layout{grid-template-columns:1fr;gap:30px}.jewellery-feature{padding-block:60px}.feature-layout h2{font-size:39px}.feature-layout p:not(.eyebrow){font-size:16px}.metal-composition{height:250px}.metal-ring{width:190px;height:190px;border-width:22px}.ring-two{width:160px;height:160px}.metal-caption{font-size:9px}.resource-teasers{grid-template-columns:1fr;gap:8px}.resource-teasers h3{font-size:27px}.contact-strip>.wrap{display:block}.contact-strip .button{margin-top:26px}.breadcrumbs{font-size:11px;gap:10px;padding-block:18px}.page-banner{padding:34px 25px;min-height:250px;border-radius:22px}.page-banner h1{font-size:36px;overflow-wrap:break-word}.page-banner p:not(.eyebrow){font-size:15px}.page-banner .eyebrow{font-size:9px;margin-bottom:18px}.editorial{grid-template-columns:1fr;gap:35px}.editorial .lead{font-size:18px}.editorial h2{font-size:27px;margin-top:32px}.aside-card{position:static}.sector-highlight{padding:28px 24px;gap:20px}.sector-highlight h2{font-size:29px}.sector-grid{grid-template-columns:1fr;gap:10px}.resource-links{grid-template-columns:1fr;gap:15px}.resource-section{margin-bottom:42px}.resource-section h2{font-size:28px}.contact-layout{grid-template-columns:1fr;gap:25px}.contact-card{padding:28px 23px}.contact-mail{font-size:18px}.map-panel,.map-placeholder,.map-panel iframe{min-height:340px}.map-panel iframe{height:340px}.footer-grid{grid-template-columns:1fr;gap:35px}.footer-bottom{flex-direction:column;gap:10px}.faq-list summary{font-size:15px}.mega-menu{visibility:hidden!important}.site-header{view-transition-name:none}}
.sector-navigation{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.8fr);gap:40px}.sector-feature{display:flex;position:relative;isolation:isolate;flex-direction:column;justify-content:center;overflow:hidden;padding:32px 30px;border-radius:16px;background:linear-gradient(135deg,var(--deep),#24567d);color:white}.sector-feature:before{content:'';position:absolute;z-index:-1;right:-90px;top:-90px;width:340px;height:340px;border:1px solid #ffffff20;border-radius:50%;box-shadow:0 0 0 45px #ffffff05}.sector-kicker{font-size:10px;letter-spacing:.16em;color:#c6deed;margin-bottom:18px}.sector-feature>strong{font-size:30px;font-weight:600;line-height:1.22;letter-spacing:-.035em}.sector-feature p{font-size:14px;color:#dbe8f2;line-height:1.7;margin:20px 0 28px;max-width:340px}.sector-feature-link{display:flex;justify-content:space-between;gap:16px;border-top:1px solid #ffffff30;padding-top:17px;font-size:13px}.sector-feature-link>span{transition:transform .3s}.sector-feature:hover .sector-feature-link>span{transform:translate(3px,-3px)}.sector-directory{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 30px}.sector-directory>a{position:relative;display:flex;flex-direction:column;justify-content:center;min-height:110px;border-bottom:1px solid var(--line);padding:20px 30px 20px 10px;transition:background .3s}.sector-directory>a:hover{background:var(--pale)}.sector-directory strong{font-size:17px;font-weight:600;color:var(--navy)}.sector-directory>a>span:not(.sector-arrow){font-size:12px;color:var(--muted);line-height:1.6;margin-top:8px}.sector-arrow{position:absolute;right:8px;top:25px;font-size:18px;color:var(--blue);transition:transform .3s}.sector-directory>a:hover .sector-arrow{transform:translate(3px,-3px)}.sector-grid>article{scroll-margin-top:120px}
@media(min-width:761px) and (max-width:1100px){.sector-navigation{gap:24px;grid-template-columns:1fr 1.5fr}.sector-feature{padding:25px}.sector-feature>strong{font-size:25px}.sector-directory{gap:0 16px}}
.sector-pillars{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:35px 0}.sector-pillars>div{border-top:3px solid var(--blue);background:var(--pale);border-radius:0 0 14px 14px;padding:22px}.sector-pillars span{font-size:12px;color:var(--blue)}.sector-pillars h2{font-size:25px;margin:13px 0}.sector-pillars p{font-size:14px;margin:0}.official-sources{margin-top:35px;padding-top:25px;border-top:1px solid var(--line)}.official-sources .text-link{display:block;padding:8px 0}.official-sources .eyebrow{margin-bottom:12px}
@media(max-width:760px){.sector-pillars{grid-template-columns:1fr}.sector-pillars>div{padding:20px}.sector-pillars h2{margin:8px 0}}
/* Local review: readable image overlays, touch targets and intermediate widths. */
.hero-background{background-image:linear-gradient(0deg,#0a223ce6 0%,#0a223c55 42%,#0a223c80 100%),linear-gradient(90deg,#0a223c88,transparent),url('assets/mali-calisma-hero.webp')}
.hero-column p{opacity:1}.hero-pagination{position:absolute;z-index:4;left:50%;top:calc(52% + 12px);transform:translateX(-50%);color:white;font-size:12px;letter-spacing:.12em;background:#0a223caa;border-radius:30px;padding:4px 14px;pointer-events:none}
h1,h2,h3{text-wrap:balance}.breadcrumbs a{display:inline-flex;align-items:center;min-height:44px}.breadcrumbs a[aria-label="Ana sayfa"]{justify-content:center;min-width:44px;font-size:17px}.breadcrumbs{gap:10px;padding-block:12px}.contact-mail{display:inline-flex;align-items:center;min-height:44px}.official-sources a{overflow-wrap:anywhere}.aside-card nav+h2{margin-top:28px}.resource-section>p{margin-bottom:24px;color:var(--muted)}.page-banner,.text-block{scroll-margin-top:110px}.button{line-height:1.6}.button>span{flex-shrink:0}
@media(max-width:1000px){.statement-layout{grid-template-columns:1fr;gap:30px}.statement-copy{max-width:700px}.service-cards{grid-template-columns:repeat(2,minmax(0,1fr))}.footer-grid{gap:30px}.editorial{grid-template-columns:1fr;gap:35px}.aside-card{position:static}}
@media(max-width:900px){html{scroll-padding-top:96px}.desktop-nav,.mega-menu{display:none}.header-inner{min-height:80px}.mobile-toggle{display:flex;align-items:center;justify-content:center;width:48px;height:48px;border:0;background:white}.menu-icon,.menu-icon:before,.menu-icon:after{display:block;width:22px;height:2px;background:var(--navy);transition:transform .3s,background .3s}.menu-icon{position:relative}.menu-icon:before,.menu-icon:after{content:'';position:absolute;left:0;top:-7px}.menu-icon:after{top:7px}.mobile-toggle[aria-expanded=true] .menu-icon{background:transparent}.mobile-toggle[aria-expanded=true] .menu-icon:before{top:0;transform:rotate(45deg)}.mobile-toggle[aria-expanded=true] .menu-icon:after{top:0;transform:rotate(-45deg)}.mobile-panel{display:block;position:fixed;inset:80px 0 0;background:white;overflow:auto;overscroll-behavior:contain;padding:15px 24px max(35px,env(safe-area-inset-bottom));visibility:hidden;opacity:0;transform:translateY(-15px);transition:opacity .35s,transform .35s,visibility .35s}.mobile-panel.is-open{visibility:visible;opacity:1;transform:none}.mobile-panel>a,.mobile-panel summary{display:block;padding:20px 0;border-bottom:1px solid var(--line);font-size:16px;list-style:none;cursor:pointer}.mobile-panel summary::-webkit-details-marker{display:none}.mobile-panel summary:after{content:'⌄';float:right}.mobile-panel details[open]>summary:after{content:'⌃'}.mobile-panel details>a{display:block;font-size:16px;padding:14px;border-bottom:1px solid #edf1f4}.mobile-panel .mobile-email{color:var(--blue);overflow-wrap:anywhere}.menu-backdrop{inset:80px 0 0}.mobile-panel a[aria-current=page]{color:var(--blue);font-weight:600}.site-header{view-transition-name:none}}
@media(max-width:760px){.hero-column{flex-basis:100%;padding-inline:24px}.hero-pagination{top:calc(52% + 10px)}.service-cards{grid-template-columns:1fr}.statement-layout h2{font-size:clamp(34px,10vw,42px)}.feature-layout h2{font-size:clamp(32px,9vw,39px)}.footer-grid>div>a:not(.logo){min-height:44px;display:flex;align-items:center;padding-block:10px}.contact-card .button{width:100%;gap:12px}.sector-highlight{align-items:flex-start}.sector-highlight>span{flex-shrink:0}.sector-highlight h2{font-size:clamp(26px,7vw,29px)}.faq-list summary{font-size:16px;min-height:56px}.page-banner{min-height:0;padding-block:38px}.page-banner h1{font-size:clamp(30px,8.5vw,36px)}.hero-heading h1{font-size:clamp(42px,12vw,73px)}.hero-image-note{bottom:8px}.contact-strip .button{width:100%}}
/* Editorial finish: a restrained shared system, not a collection of generic tiles. */
.site-footer{padding-top:34px;background:#f5f7f9;border-top:2px solid #d5e2eb}
.footer-grid{gap:48px;padding-bottom:27px;align-items:start}
.footer-grid .logo{width:145px;height:70px}
.footer-grid h2{font-size:15px;margin-bottom:12px}
.footer-grid p{max-width:290px;line-height:1.7;margin-top:10px}
.footer-grid>div>a:not(.logo){min-height:36px;padding-block:5px}
.footer-bottom{padding-block:17px}
.page-banner{border-radius:6px;box-shadow:none;background:linear-gradient(110deg,#0e2d4c,#245577);border-bottom:4px solid #9abace}
.brand-landscape{opacity:.15;transform:rotate(-24deg)}
.brand-landscape span{border-radius:5px}
.service-card{border-radius:6px;background:linear-gradient(135deg,#fff,#f6f9fb);border:1px solid #dbe5ed;border-top:2px solid #bdd1df;min-height:230px}
.service-card:hover{background:#f2f7fa;border-top-color:#29688e;box-shadow:0 12px 24px #12355709;transform:translateY(-3px)}
.card-number{letter-spacing:.12em}
.service-card h3{max-width:340px}
.resource-teasers a{position:relative;transition:background .25s,border-color .25s;padding-inline:16px;border-top:1px solid #a7c0d2;background:linear-gradient(180deg,#f5f8fa,transparent)}
.resource-teasers a:hover{background:#edf4f8;border-color:#29688e}
.resource-teasers a>span:last-child{margin-top:25px}
.editorial{gap:clamp(40px,6vw,90px)}
.editorial article{max-width:850px}
.editorial .lead{color:#203f56;line-height:1.85}
.editorial article p{max-width:74ch}
.editorial .text-block{padding-top:9px}
.aside-card{border-radius:6px;background:#f6f9fb;border:1px solid #e1e9ef;border-top:3px solid #7fabc7;padding:25px}
.aside-card nav>a{line-height:1.6}
.aside-card a[aria-current=location]{color:#123557;font-weight:650;border-left:2px solid #29688e;padding-left:10px}
.process-list{list-style:none;padding:0;counter-reset:process}
.process-list li{position:relative;counter-increment:process;padding:18px 0 18px 56px;border-bottom:1px solid #e1e9ef}
.process-list li:before{content:counter(process,decimal-leading-zero);position:absolute;left:0;top:21px;font-size:12px;letter-spacing:.1em;color:#29688e}
.process-list li strong{font-size:18px;color:#123557}
.process-list li p{font-size:16px;line-height:1.85}
.faq-list details[open]{background:#f6f9fb;padding-inline:18px}
.official-sources{border-top:2px solid #bdd1df;padding:24px;background:#f6f9fb;border-radius:0 0 6px 6px}
.official-sources h2{margin-top:0}
.knowledge-visual{margin:0 0 36px;padding:20px 28px 14px;background:linear-gradient(115deg,#f5f9fc,#eaf1f6);border:1px solid #dbe6ee;border-radius:6px}
.editorial-art{display:block;width:100%;height:160px}
.visual-labels{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;text-align:center;font-size:13px;color:#123557;letter-spacing:.02em;margin-top:2px}
.knowledge-visual figcaption{font-size:11px;color:#526c80;text-align:center;margin-top:15px;line-height:1.7}
.resource-links .knowledge-card{padding:0 24px 52px;border:1px solid #dbe6ee;border-radius:6px;background:#fff;overflow:hidden}
.knowledge-thumbnail{margin:0 -24px 24px;background:#eaf1f6;border-bottom:1px solid #dbe6ee}
.knowledge-thumbnail .editorial-art{height:155px}
.knowledge-card strong{display:block}
.knowledge-card:hover .knowledge-thumbnail{background:#e1edf5}
@media(max-width:760px){
 .footer-grid{gap:24px;padding-bottom:25px}
 .footer-grid>div>a:not(.logo){min-height:44px}
 .service-card{min-height:190px}
 .knowledge-visual{padding:14px 14px 12px;margin-bottom:28px}
 .editorial-art{height:130px}
 .visual-labels{font-size:12px;gap:8px}
 .knowledge-visual figcaption{font-size:11px}
 .official-sources{padding:20px 18px}
 .process-list li{padding-left:40px}
 .page-banner{border-radius:4px}
}
/* Visual depth, with a small brass accent drawn from the jewellery palette. */
:root{--accent:#b59a68}
h1,h2,h3{font-family:"Segoe UI",Arial,Helvetica,sans-serif;font-weight:600}
.intro-copy .eyebrow{display:flex;align-items:center;gap:14px}
.intro-copy .eyebrow:before{content:'';width:28px;height:1px;background:#d5c398;flex-shrink:0}
.intro-visual:after{background:linear-gradient(90deg,#09233ddd 0%,#12355775 60%,#12355730),linear-gradient(0deg,#071e38f5 0%,#0a223c65 50%,#12355710 100%)}
.page-banner{background:radial-gradient(ellipse at 85% 10%,#4d7d9c88,transparent 60%),linear-gradient(110deg,#0b2947,#214e72);border-bottom:0;border-radius:12px;box-shadow:0 16px 38px #12355712}
.page-banner:before{content:'';position:absolute;inset:0;background:repeating-linear-gradient(90deg,transparent 0 89px,#ffffff05 89px 90px);mask-image:linear-gradient(90deg,transparent,#000);pointer-events:none}
.page-banner:after{content:'';position:absolute;bottom:0;left:65px;width:88px;height:3px;background:var(--accent)}
.brand-landscape{opacity:.32;right:-65px;transform:rotate(-28deg)}
.brand-landscape span{border-radius:18px}
.button{border-radius:4px;box-shadow:0 4px 12px #1235570b}
.statement-section{background:radial-gradient(ellipse at 85% 30%,#bbd1e280,transparent 60%),linear-gradient(110deg,#f8fbfd,#e2edf5)}
.statement-copy{border-left:2px solid #b59a6859;padding-left:28px}
.service-cards{gap:22px}
.service-card{overflow:hidden;isolation:isolate;border-radius:12px;min-height:245px;border:1px solid #d7e4ed;background:radial-gradient(ellipse at 100% 0,#dfeef68c,transparent 65%),linear-gradient(135deg,#fff,#f4f8fb);box-shadow:0 7px 24px #12355707}
.service-card:before{content:'';position:absolute;right:-40px;top:-55px;width:160px;height:160px;border:1px solid #9bbcd329;border-radius:50%;box-shadow:0 0 0 24px #9bbcd30a;z-index:-1;pointer-events:none}
.card-top{display:flex;align-items:center;justify-content:space-between;gap:18px;margin-bottom:20px;min-height:38px}
.card-top .card-number{margin:0}
.service-icon{width:38px;height:38px;color:#416f8f;flex-shrink:0}
.service-card:first-child{background:radial-gradient(ellipse at 100% 0,#356787,transparent 70%),linear-gradient(135deg,#123557,#0d2945);border-color:#173c5c;color:#fff}
.service-card:first-child p{color:#d9e7f1}
.service-card:first-child .card-number,.service-card:first-child .card-arrow,.service-card:first-child .service-icon{color:#d3c199}
.service-card:hover{border-color:#99b6cb;box-shadow:0 16px 32px #12355712;background:radial-gradient(ellipse at 100% 0,#d8e9f3,transparent 65%),#f6fafc}
.service-card:first-child:hover{background:radial-gradient(ellipse at 100% 0,#41789a,transparent 70%),#123557}
.resource-teasers a{padding:26px 24px;border:1px solid #d7e3ec;border-top:3px solid #8eb3cd;border-radius:10px;background:radial-gradient(ellipse at 100% 0,#dbeaf48c,transparent 70%),#f7fafc;box-shadow:0 7px 24px #12355706}
.resource-teasers a:last-child{border-top-color:var(--accent)}
.resource-teasers h3{font-size:25px}
.resource-teasers a:hover{border-color:#9bbacf;box-shadow:0 12px 26px #1235570d}
.knowledge-thumbnail{position:relative;isolation:isolate;background:radial-gradient(ellipse at 75% 0,#47799988,transparent 80%),linear-gradient(135deg,#123557,#173e5f);border-bottom:3px solid #b59a6870}
.knowledge-thumbnail:before{content:'';position:absolute;right:-45px;top:-70px;width:220px;height:220px;border:1px solid #a0c4dd30;border-radius:50%;box-shadow:0 0 0 26px #a0c4dd08;z-index:-1}
.knowledge-thumbnail .editorial-art g{stroke:#e2eef6}
.knowledge-thumbnail .editorial-art>circle:first-of-type{fill:#254f70}
.knowledge-thumbnail .editorial-art>path:first-child{stroke:#87aec84d}
.knowledge-thumbnail .editorial-art>path:nth-of-type(2){stroke:#b8d1e4}
.knowledge-thumbnail .editorial-art>circle:not(:first-of-type){fill:#d1bd91}
.resource-links .knowledge-card{border-radius:12px;box-shadow:0 9px 25px #12355708;transition:box-shadow .3s,transform .3s}
.resource-links .knowledge-card:hover{transform:translateY(-4px);box-shadow:0 16px 32px #12355713;background:#fff}
.knowledge-card:hover .knowledge-thumbnail{background:radial-gradient(ellipse at 75% 0,#4b83a388,transparent 80%),#173e5f}
.knowledge-visual{border-radius:12px;background:radial-gradient(ellipse at 85% 0,#c4daea7a,transparent 75%),linear-gradient(120deg,#f8fbfd,#e8f1f7);border-top:3px solid #b59a6870;box-shadow:0 8px 26px #12355706}
.aside-card{border-radius:10px;background:linear-gradient(150deg,#f9fbfd,#edf4f8);box-shadow:0 6px 22px #12355706}
.sector-highlight,.contact-card{border-radius:12px;background:radial-gradient(ellipse at 100% 0,#d5e5f180,transparent 65%),#f1f6fa;border:1px solid #d9e6ee}
.sector-grid article{border-top:2px solid #a3bfd3;padding:26px 20px;background:linear-gradient(180deg,#f5f9fc,transparent)}
.contact-strip{background:radial-gradient(ellipse at 100% 30%,#c5dcea7d,transparent 65%),#f0f5f9}
.site-footer{border-top-color:#d2bd942e;background:linear-gradient(110deg,#f7f9fb,#eef3f7)}
@media(max-width:760px){
 .intro-copy .eyebrow{gap:8px;font-size:9px}
 .intro-copy .eyebrow:before{width:14px}
 .intro-visual:after{background:linear-gradient(0deg,#071e38ed,#123557b8),linear-gradient(90deg,#09233da6,#12355726)}
 .statement-copy{padding-left:18px}
 .service-card{min-height:220px}
 .card-top{margin-bottom:14px}
 .service-icon{width:32px;height:32px}
 .resource-teasers a{padding:23px 20px}
 .page-banner:after{left:25px;width:65px}
 .brand-landscape{opacity:.2}
}
/* Whole-column paging: no cropped fourth title at the edge of the image. */
.ikra-pillar{flex-basis:calc(100% / 3)}
.pillar-body{min-height:178px;justify-content:flex-start}
.pillar-body strong{overflow-wrap:break-word}
.intro-visual img{object-position:60% center}
.intro-visual:after{background:linear-gradient(90deg,#09233de6 0%,#12355783 54%,#12355738),linear-gradient(0deg,#071e38f5 0%,#0a223c78 45%,#12355710 100%)}
.jewellery-feature{position:relative;isolation:isolate;background:radial-gradient(ellipse at 85% 15%,#40658255,transparent 65%),linear-gradient(120deg,#091f35,#123653 70%,#1c405b);padding-block:60px}
.jewellery-feature:before{content:'';position:absolute;left:0;top:0;width:40%;height:1px;background:linear-gradient(90deg,#b59a6880,transparent);pointer-events:none}
.feature-layout{grid-template-columns:1fr 1.12fr;gap:70px}
.feature-copy .eyebrow{display:flex;align-items:center;gap:14px;color:#d4c6a7}
.feature-copy .eyebrow:before{content:'';width:28px;height:1px;background:#b59a68}
.feature-copy h2{font-size:clamp(38px,3.7vw,56px);line-height:1.14;letter-spacing:-.035em}
.feature-copy p:not(.eyebrow){margin:22px 0 0;font-size:17px;line-height:1.8;color:#dce7ef}
.feature-topics{list-style:none;padding:0;margin:26px 0 30px;display:flex;flex-direction:column;gap:9px;font-size:14px;color:#d3e0ea}
.feature-topics li{display:flex;align-items:center;gap:12px}
.feature-topics li:before{content:'';width:14px;height:1px;background:#c8b482;flex-shrink:0}
.jewellery-visual{position:relative;margin:0;border:1px solid #91acc333;border-radius:6px;overflow:hidden;aspect-ratio:1.24;background:#102b43;box-shadow:0 24px 70px #030e1b55}
.jewellery-visual img{width:100%;height:100%;object-fit:cover;object-position:54% center;display:block}
.jewellery-visual:after{content:'';position:absolute;inset:0;background:linear-gradient(0deg,#071e38db,transparent 40%);pointer-events:none}
.jewellery-visual figcaption{position:absolute;left:30px;right:30px;bottom:24px;z-index:1;display:flex;flex-direction:column;gap:6px;border-left:2px solid #c5b080;padding-left:14px;font-size:14px;color:#e5edf3}
.jewellery-visual figcaption small{margin:0;font-size:11px;color:#c4d2dd}
@media(max-width:900px){.ikra-pillar{flex-basis:50%}.feature-layout{gap:35px}.feature-copy p:not(.eyebrow){font-size:16px}.jewellery-visual{aspect-ratio:1.1}}
@media(max-width:760px){.feature-layout{grid-template-columns:1fr;gap:32px}.jewellery-feature{padding-block:52px}.feature-copy h2{font-size:clamp(34px,8.6vw,42px)}.feature-topics{margin-block:22px 26px}.jewellery-visual{aspect-ratio:1.4;max-height:380px}.jewellery-visual figcaption{left:20px;right:20px;bottom:18px;font-size:12px}.intro-visual img{object-position:73% center}.intro-visual:after{background:linear-gradient(0deg,#071e38ed,#123557b8),linear-gradient(90deg,#09233da6,#12355726)}}
@media(max-width:600px){.ikra-pillar{flex-basis:100%}.pillar-body{min-height:150px}.pillar-description{max-width:32ch}}
/* Shared editorial artwork: topic-specific, original, and lightweight. */
.service-art{display:block;width:100%;height:auto;stroke:#bfd3e1;stroke-width:2}
.service-art .art-orbit{stroke:#aec6d41c;stroke-width:1}
.service-art .art-ground{stroke:#aec6d43d;stroke-width:1}
.service-art .art-sheet{fill:#254d68;stroke:#d8e6ef}
.service-art .art-panel{fill:#14354e;stroke:#9fbdd0}
.service-art .art-connector{stroke:#b9cbd7;stroke-dasharray:4 7}
.service-art .art-accent{stroke:#d1ba89;fill:none;stroke-width:2.5}
.service-art .art-node{fill:#244e6b;stroke:#b8cedd}
.service-art .art-dot{fill:#c7b17e;stroke:none}
.service-banner{display:grid;grid-template-columns:minmax(0,1.55fr) minmax(0,1fr);align-items:center;gap:34px;min-height:330px;padding:42px 54px}
.service-banner>.banner-copy{max-width:none;min-width:0}
.service-banner h1{font-size:clamp(34px,3.65vw,56px);line-height:1.15;letter-spacing:-.035em;text-wrap:balance}
.service-banner .eyebrow{font-size:10px;letter-spacing:.12em;margin-bottom:20px}
.service-banner p:not(.eyebrow){font-size:16px;line-height:1.75;margin-top:20px;max-width:48ch}
.banner-visual{position:relative;z-index:1;min-width:0;width:100%;max-width:460px;justify-self:center;pointer-events:none}
.uk-feature{position:relative;isolation:isolate;overflow:hidden;margin-top:28px;border:1px solid #214960;border-radius:12px;display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);align-items:center;gap:40px;padding:38px 42px;color:white;background:radial-gradient(ellipse at 95% 5%,#37617d8c,transparent 65%),linear-gradient(115deg,#102d47,#173b56);box-shadow:0 12px 36px #12355712}
.uk-feature:before{content:'';position:absolute;inset:0;border-top:2px solid #b59a6880;pointer-events:none}
.uk-feature{scroll-margin-top:32px}
.uk-feature-copy{position:relative;z-index:1;min-width:0}
.uk-feature .eyebrow{font-size:10px;letter-spacing:.13em;color:#d2c09b;margin-bottom:16px}
.uk-feature h2{font-size:clamp(28px,2.6vw,38px);line-height:1.2;letter-spacing:-.025em}
.uk-feature p:not(.eyebrow){font-size:15px;line-height:1.8;color:#dce6ee;max-width:58ch;margin:18px 0}
.uk-feature-topics{list-style:none;padding:0;margin:20px 0 25px;display:flex;flex-wrap:wrap;gap:10px 18px;font-size:12px;color:#d3dfE8}
.uk-feature-topics li{display:flex;align-items:center;gap:8px}
.uk-feature-topics li:before{content:'';width:4px;height:4px;border-radius:50%;background:#cab481}
.uk-feature .button{font-size:14px;min-height:48px;padding:12px 18px;gap:25px}
.uk-feature-visual{position:relative;min-width:0;max-width:410px;width:100%;justify-self:center;pointer-events:none}
.uk-feature-visual>span{display:block;text-align:center;font-size:10px;letter-spacing:.06em;color:#c4d4df;margin-top:4px}
@media(max-width:1000px){.service-banner{padding:36px;gap:22px}.service-banner h1{font-size:clamp(32px,4vw,44px)}.uk-feature{padding:30px;gap:24px}.uk-feature h2{font-size:30px}}
@media(max-width:760px){.service-banner{grid-template-columns:1fr;padding:30px 25px;gap:12px}.service-banner h1{font-size:clamp(30px,8.4vw,36px)}.service-banner .eyebrow{margin-bottom:16px;font-size:9px}.service-banner p:not(.eyebrow){font-size:15px;margin-top:16px}.banner-visual{max-width:260px}.banner-visual .service-art{max-height:174px}.uk-feature{grid-template-columns:1fr;padding:28px 24px;margin-top:20px;gap:12px}.uk-feature h2{font-size:clamp(27px,7.4vw,32px)}.uk-feature h2 br{display:none}.uk-feature-topics{flex-direction:column;gap:10px;font-size:13px}.uk-feature .button{width:100%;justify-content:space-between;gap:14px}.uk-feature-visual{max-width:280px}.uk-feature-visual .service-art{max-height:187px}.uk-feature-visual>span{font-size:9px}}
/* Short routes through service pages; anchors leave room for both navigation bars. */
html:has(.service-jump){scroll-padding-top:calc(var(--section-header-height,92px) + 72px)}
.service-jump{position:sticky;top:var(--section-header-height,92px);z-index:20;display:flex;align-items:center;gap:8px;padding:9px 12px;margin-top:24px;background:#fff;border:1px solid #d9e5ee;border-radius:8px;box-shadow:0 5px 18px #12355709}
.service-jump a{display:flex;align-items:center;justify-content:center;min-height:44px;padding:8px 20px;font-size:14px;border-radius:5px;color:#526c80;transition:background .2s,color .2s}
.service-jump a:hover{background:#edf4f8;color:#123557}
.service-jump a[aria-current=location]{background:#123557;color:white}
.service-topic h2{scroll-margin-top:0}
.motion-ready .service-topic.reveal{transform:none}
.service-editorial{padding-top:40px}
.service-editorial .aside-card{top:calc(var(--section-header-height,92px) + 88px)}
.service-contact{margin-top:40px;padding:24px;border-left:2px solid var(--accent);background:#f1f6fa;border-radius:0 8px 8px 0}
.service-contact p{margin-bottom:16px}
.contact-actions{display:flex;flex-direction:column;align-items:stretch;gap:12px;min-width:245px}
.contact-actions .text-link{justify-content:space-between;gap:20px}
.contact-strip .contact-actions .button{margin-top:0}
@media(max-width:760px){
 /* Keep native section anchors, but do not stretch short mobile content to a full screen. */
 .section-scroll main>section:not(.ikra-intro){min-height:0}
 .section-scroll .statement-section{padding-block:42px}
 .section-scroll .statement-layout{gap:22px}
 .section-scroll .statement-copy p{margin-bottom:22px}
 .section-scroll main>.section{padding-block:42px}
 .section-scroll .section-head{margin-bottom:22px}
 .service-cards{gap:12px}
 .service-card{min-height:0;padding:20px 20px 44px}
 .service-card .card-top{min-height:28px;margin-bottom:10px}
 .service-card .service-icon{width:28px;height:28px}
 .service-card p{margin-top:8px}
 .service-card .card-arrow{bottom:12px;right:20px}
 .uk-feature{padding:24px 22px;gap:8px}
 .uk-feature p:not(.eyebrow){margin:14px 0;line-height:1.7}
 .uk-feature-topics{gap:6px;margin:14px 0 20px}
 .uk-feature-visual{max-width:220px}
 .uk-feature-visual .service-art{max-height:112px}
 .uk-feature-visual>span{display:none}
 .section-scroll .jewellery-feature{padding-block:40px}
 .section-scroll .feature-layout{gap:24px}
 .section-scroll .feature-copy p:not(.eyebrow){line-height:1.75;margin-top:18px}
 .section-scroll .feature-topics{margin-block:18px 22px}
 .section-scroll .jewellery-visual{aspect-ratio:1.65}
 .section-scroll .resource-teasers a{padding:20px 52px 20px 20px}
 .section-scroll .resource-teasers h3{margin:14px 0}
 .section-scroll .resource-teasers a>span:last-child{position:absolute;right:18px;top:50%;margin-top:0;transform:translateY(-50%)}
 .section-scroll .contact-strip{padding-block:40px}
 .contact-actions{margin-top:24px;gap:8px;min-width:0}
 .service-jump{gap:2px;padding:6px;margin-top:18px;justify-content:space-between}
 .service-jump a{flex:1;min-width:0;padding:8px 6px;font-size:14px}
 .service-editorial{padding-top:28px}
 .service-contact{padding:20px}
 .service-contact .button{width:100%}
}
/* Original detail panels: restrained navy, brass accents and readable records. */
.working-method,.activity-overview{padding-top:48px}
.detail-section-head{max-width:760px;margin-bottom:28px}
.detail-section-head h2{font-size:clamp(27px,3vw,38px);line-height:1.25;letter-spacing:-.025em}
.detail-section-head>p:not(.eyebrow){margin-top:18px;color:#526575;line-height:1.8}
.method-steps{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:0;border:1px solid #dce6ec;background:linear-gradient(125deg,#f4f7f9,#fff)}
.method-steps li{padding:28px;border-left:1px solid #dce6ec}
.method-steps li:first-child{border-left:0}
.method-number{display:inline-flex;align-items:center;justify-content:center;width:42px;height:42px;border:1px solid #af9765;color:#123557;font-size:13px;margin-bottom:24px}
.method-steps h3{font-size:20px;line-height:1.4;margin-bottom:12px}
.method-steps p{font-size:15px;line-height:1.8;color:#526575}
.activity-columns{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.activity-panel{display:flex;flex-direction:column;min-width:0;padding:28px;background:linear-gradient(140deg,#f1f5f8,#fff 70%);border:1px solid #dce6ec;border-top:2px solid #b59b65}
.activity-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:22px;color:#607486;font-size:12px;letter-spacing:.08em}
.activity-icon{width:43px;height:48px;color:#123557}
.activity-panel h3{font-size:25px;line-height:1.3;margin-bottom:14px}
.activity-panel p{font-size:15px;line-height:1.8;color:#526575}
.activity-panel ul{list-style:none;padding:0;margin:22px 0 24px;font-size:14px;line-height:1.65}
.activity-panel li{padding:8px 0 8px 16px;border-bottom:1px solid #dce6ec;position:relative}
.activity-panel li:before{content:'';position:absolute;left:0;top:17px;width:4px;height:4px;background:#b59b65}
.activity-panel .text-link{margin-top:auto;display:flex;align-items:center;justify-content:space-between;min-height:44px;gap:15px;font-size:14px}
.motion-ready .text-block[id].reveal{transform:none}
.document-groups{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:22px 0}
.document-group{padding:20px;background:#f4f7f9;border-top:2px solid #c5b182;min-width:0}
.document-number{display:block;font-size:11px;letter-spacing:.1em;color:#617789;margin-bottom:14px}
.document-group h3{font-size:18px;line-height:1.45;margin-bottom:14px}
.document-group ul{list-style:none;margin:0;padding:0;font-size:14px;line-height:1.8;color:#435c70}
.document-group li{position:relative;padding-left:16px;margin-bottom:10px}
.document-group li:last-child{margin-bottom:0}
.document-group li:before{content:'✓';position:absolute;left:0;color:#8b7448;font-size:12px}
.document-note{border-left:2px solid #b59b65;padding:12px 18px;background:#faf8f3;font-size:15px;line-height:1.8}
.uk-journey{list-style:none;padding:0;margin:24px 0 30px}
.uk-journey li{position:relative;display:grid;grid-template-columns:48px minmax(0,1fr);gap:22px;padding:0 0 26px}
.uk-journey li:last-child{padding-bottom:0}
.uk-journey li:not(:last-child):before{content:'';position:absolute;top:48px;bottom:0;left:23px;width:1px;background:#cad8e2}
.journey-number{display:flex;align-items:center;justify-content:center;width:48px;height:48px;background:#123557;color:#fff;font-size:13px;border-bottom:2px solid #b59b65}
.uk-journey li>div{padding:18px 24px;background:linear-gradient(110deg,#edf3f7,#f9fbfc);border:1px solid #e1e9ef}
.editorial .journey-location{font-size:11px;font-weight:600;letter-spacing:.08em;color:#677b8a;margin-bottom:10px}
.uk-journey h3{font-size:23px;line-height:1.35;margin-bottom:14px}
.editorial .uk-journey li>div>p:last-child{margin-bottom:0}
.uk-responsibilities{padding:24px;border:1px solid #dce6ec;margin-bottom:28px}
.uk-responsibilities>h3{font-size:22px;line-height:1.4;margin-bottom:20px}
.role-columns{display:grid;grid-template-columns:1fr 1fr;gap:24px}
.role-columns h4{font-size:16px;margin-bottom:10px}
.editorial .role-columns p{font-size:15px;color:#526575;line-height:1.8;margin-bottom:0}
.editorial .uk-responsibilities>.small-note{padding-top:18px;margin:20px 0 0;border-top:1px solid #dce6ec}
.related-reading{margin:44px 0;padding:28px;background:#f3f7fa;border-top:2px solid #b59b65}
.editorial .related-reading h2{margin:0 0 24px;font-size:28px;line-height:1.3}
.reading-links{display:grid}
.reading-links a{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:18px 0;border-top:1px solid #d3e0e9;transition:color .2s}
.reading-links a:hover{color:#746141}
.reading-links strong{display:block;font-size:18px;line-height:1.4}
.reading-links small{display:block;font-size:14px;line-height:1.8;color:#526575;margin-top:7px}
.reading-arrow{flex-shrink:0;font-size:22px}
.editorial .related-reading>.small-note{margin:16px 0 0}
@media(max-width:1100px){.method-steps{grid-template-columns:repeat(2,minmax(0,1fr))}.method-steps li:nth-child(3){border-left:0}.method-steps li:nth-child(n+3){border-top:1px solid #dce6ec}.activity-panel{padding:24px}.document-groups{grid-template-columns:1fr}.document-group{display:grid;grid-template-columns:24px minmax(0,1fr);gap:0 14px}.document-number{grid-row:1/3;margin:4px 0 0}.document-group h3{margin-bottom:10px}.document-group ul{grid-column:2}}
@media(max-width:900px){.activity-columns{grid-template-columns:1fr}.activity-panel{padding:24px}.activity-top{margin-bottom:14px}.activity-panel ul{margin-block:16px}.activity-panel h3{font-size:24px}}
@media(max-width:760px){.working-method,.activity-overview{padding-top:32px}.detail-section-head{margin-bottom:22px}.detail-section-head h2{font-size:28px}.method-steps{grid-template-columns:1fr}.method-steps li{padding:22px;border-left:0}.method-steps li+li{border-top:1px solid #dce6ec}.method-number{margin-bottom:16px}.document-groups{gap:12px}.document-group{padding:18px 16px}.uk-journey li{grid-template-columns:36px minmax(0,1fr);gap:12px;padding-bottom:18px}.journey-number{width:36px;height:36px;font-size:11px}.uk-journey li:not(:last-child):before{top:36px;left:17px}.uk-journey li>div{padding:18px}.uk-journey h3{font-size:21px}.editorial .journey-location{font-size:10px;letter-spacing:.025em}.uk-responsibilities{padding:20px}.role-columns{grid-template-columns:1fr;gap:18px}.role-columns>div+div{border-top:1px solid #dce6ec;padding-top:18px}.related-reading{padding:22px}.editorial .related-reading h2{font-size:25px}.reading-links a{gap:14px}}
/* Reading and record relationships: original diagrams, not extra sales copy. */
.home-reading{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
@media(min-width:901px){.section-scroll #bilgi-kaynaklar{padding-block:70px}}
.reading-card{display:flex;flex-direction:column;min-width:0;overflow:hidden;border:1px solid #d6e3ec;border-radius:8px;background:#fff;box-shadow:0 8px 24px #12355707;transition:border-color .2s,box-shadow .2s}
.reading-card:hover{border-color:#8aaec8;box-shadow:0 12px 28px #12355710}
.reading-thumbnail{display:block;background:radial-gradient(ellipse at 80% 0,#3d6e91,transparent 85%),#123557;border-bottom:2px solid #b59a6870}
.reading-thumbnail .editorial-art{height:145px}
.reading-thumbnail .editorial-art g{stroke:#e2eef6}
.reading-thumbnail .editorial-art>circle:first-of-type{fill:#254f70}
.reading-thumbnail .editorial-art>path:first-child{stroke:#87aec84d}
.reading-thumbnail .editorial-art>path:nth-of-type(2){stroke:#b8d1e4}
.reading-thumbnail .editorial-art>circle:not(:first-of-type){fill:#d1bd91}
.reading-card-copy{display:flex;flex-direction:column;flex:1;padding:24px}
.reading-kicker{font-size:11px;color:#5a7283;letter-spacing:.045em;margin-bottom:14px}
.reading-card h3{font-size:25px;line-height:1.3;margin-bottom:14px;text-wrap:initial}
.reading-card p{font-size:15px;line-height:1.8;color:#526575;margin-bottom:22px}
.reading-card-footer{margin-top:auto;display:flex;align-items:center;justify-content:space-between;gap:18px;min-height:44px;font-size:14px;border-top:1px solid #dce6ed;padding-top:12px}
.source-directory{display:flex;align-items:center;justify-content:space-between;gap:20px;margin-top:26px;padding:18px 24px;border-left:2px solid var(--accent);background:#f1f6fa}
.source-directory>p{font-size:14px;line-height:1.7;color:#526575;max-width:240px}
.source-directory nav{display:flex;flex-wrap:wrap;gap:6px 24px}
.source-directory a{display:inline-flex;align-items:center;gap:12px;min-height:44px;font-size:14px}
.source-directory a:hover{color:#746141}
.service-intro{margin-bottom:32px;padding-bottom:18px;border-bottom:1px solid #dce6ed}
.editorial .service-intro p:last-child{margin-bottom:0}
.editorial .service-intro .lead{font-size:clamp(19px,1.8vw,23px);line-height:1.65;margin-bottom:16px;max-width:62ch}
.editorial article .text-block>p{line-height:1.85}
.record-overview{padding-top:48px}
.record-flow{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px}
.record-flow li{position:relative;min-width:0;padding:24px 0 0;border-top:1px solid #adc4d6}
.record-flow li:not(:last-child):after{content:'→';position:absolute;top:36px;right:-21px;color:#8a744c;font-size:20px}
.record-step-top{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-right:8px;margin-bottom:20px}
.record-step-top>span{display:flex;align-items:center;justify-content:center;width:36px;height:36px;border:1px solid #c6b17f;color:#123557;font-size:12px;flex-shrink:0}
.record-step-top svg{width:42px;height:42px;color:#355f7d}
.record-flow h3{font-size:21px;line-height:1.4;margin-bottom:14px}
.record-flow p{font-size:15px;line-height:1.8;color:#526575}
.record-note{margin-top:24px;border-left:2px solid var(--accent);padding:14px 20px;background:#f4f7f9;font-size:14px;line-height:1.8;color:#526575;max-width:900px}
.jewellery-editorial{padding-top:42px}
.jewellery-editorial .text-block{scroll-margin-top:0}
.jewellery-editorial .aside-card{top:calc(var(--section-header-height,92px) + 88px)}
.jewellery-jump{overflow-x:auto;overscroll-behavior-inline:contain;scroll-snap-type:x proximity;scrollbar-width:thin;scrollbar-color:#a4b5c3 transparent}.jewellery-jump a{text-align:center;white-space:nowrap;flex:0 0 auto;scroll-snap-align:start}
@media(max-width:760px){.service-jump.jewellery-jump{justify-content:flex-start;gap:4px;padding:6px;max-width:calc(100% - 36px)}.service-jump.jewellery-jump a{flex:0 0 auto;padding:10px 14px;font-size:14px;white-space:nowrap}}
.reading-card:focus-visible,.source-directory a:focus-visible,.service-jump a:focus-visible{outline:3px solid #ad925b;outline-offset:4px}
@media(max-width:1100px){.source-directory{align-items:flex-start;flex-direction:column;gap:8px}.source-directory>p{max-width:none}.reading-card-copy{padding:20px}.reading-card h3{font-size:23px}}
@media(max-width:900px){.record-flow{grid-template-columns:1fr;gap:24px}.record-flow li:not(:last-child):after{content:'↓';top:auto;bottom:-26px;right:18px;font-size:18px}}
@media(max-width:760px){.home-reading{grid-template-columns:1fr;gap:16px}.reading-thumbnail .editorial-art{height:115px}.reading-card-copy{padding:20px 22px}.reading-kicker{margin-bottom:10px}.reading-card h3{font-size:25px;margin-bottom:10px}.reading-card p{margin-bottom:16px}.source-directory{padding:18px 20px;margin-top:20px}.source-directory nav{display:grid;gap:4px;width:100%}.source-directory a{justify-content:space-between}.record-overview{padding-top:32px}.record-flow{grid-template-columns:1fr;gap:22px}.record-flow li{padding:18px 0 0}.record-step-top{margin-bottom:12px}.record-flow li:not(:last-child):after,.record-flow li:nth-child(3):after{display:block;content:'↓';top:auto;bottom:-24px;right:18px;font-size:17px}.record-flow li:nth-child(4):before{display:none}.record-flow h3{font-size:23px;margin-bottom:10px}.record-flow p{padding-right:24px}.record-note{margin-top:26px;padding:14px 18px}.jewellery-jump a{font-size:13px}.jewellery-editorial{padding-top:32px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{animation:none!important;transition:none!important}.motion-ready .reveal{opacity:1!important;transform:none!important}::view-transition-old(root),::view-transition-new(root){animation:none!important}}
/* Sector dossiers: one reading hierarchy, specific content, original line symbols. */
.sector-index{display:flex;flex-wrap:wrap;gap:10px;margin:32px 0}.sector-index>a{display:flex;align-items:center;justify-content:space-between;gap:18px;padding:12px 16px;border:1px solid var(--line);border-radius:4px;font-size:14px;min-height:46px;background:white}.sector-index>a:hover{border-color:var(--blue);background:var(--pale)}.sector-index>a:focus-visible,.sector-related a:focus-visible,.sector-contact:focus-visible{outline:2px solid var(--blue);outline-offset:4px}.sector-profiles{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:28px}.sector-profile{display:flex;flex-direction:column;min-width:0;padding:34px;border:1px solid #dbe5ed;border-top:3px solid #b59a6870;border-radius:10px;background:linear-gradient(130deg,#f7fafc,#fff 65%);scroll-margin-top:12px}.sector-profile-top{display:flex;justify-content:space-between;align-items:center;margin-bottom:18px}.sector-sequence{font-size:13px;font-weight:600;letter-spacing:.12em;color:#6b879b}.sector-symbol{width:48px;height:48px;stroke:var(--navy);stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}.sector-profile .eyebrow{font-size:10px;margin-bottom:12px}.sector-profile h2{font-size:clamp(25px,2.5vw,32px);line-height:1.25;letter-spacing:-.035em}.sector-profile .sector-summary{font-size:16px;color:var(--ink);margin-top:18px}.sector-profile h3{font-size:15px;margin:26px 0 10px;color:var(--navy)}.sector-profile p:not(.eyebrow):not(.sector-summary),.sector-profile li{font-size:15px;line-height:1.8;color:var(--muted)}.sector-profile ul{padding-left:20px;margin:0 0 28px}.sector-profile li+li{margin-top:10px}.sector-related{display:flex;flex-wrap:wrap;gap:8px;margin-top:auto;padding-top:20px;border-top:1px solid var(--line)}.sector-related a{display:inline-flex;align-items:center;gap:10px;min-height:44px;padding:9px 12px;font-size:12px;background:#edf3f7;border-radius:4px}.sector-related a:hover{background:#dfeaf2}.sector-contact{display:flex;align-items:center;justify-content:space-between;gap:18px;font-size:14px;font-weight:600;min-height:48px;margin-top:18px;padding:10px 0}.sector-contact:hover{color:var(--blue)}.sector-scope-note{max-width:880px;margin-top:32px;line-height:1.8}.service-art .art-orbit{stroke:#aec6d42e}.sector-directory>a{min-height:98px}
@media(max-width:900px){.sector-profiles{grid-template-columns:1fr}.sector-profile{padding:28px}.sector-profile h2{font-size:29px}}
@media(max-width:760px){.sector-profile{padding:24px 20px;scroll-margin-top:12px}.sector-index{gap:8px;margin-block:24px}.sector-index>a{font-size:13px;padding:11px 12px;flex:1 1 140px}.sector-profile h2{font-size:27px}.sector-profile .sector-summary{font-size:15px}.sector-profiles{gap:22px}.sector-contact{font-size:13px}.sector-related a{font-size:12px}.sector-profile .eyebrow{letter-spacing:.08em}}
.knowledge-thumbnail .editorial-art g,.reading-thumbnail .editorial-art g{stroke:#123557}
.sector-profile .sector-source{font-size:12px;line-height:1.7;color:var(--blue);min-height:44px;padding:12px 0 20px;display:block;text-underline-offset:4px}.sector-source:hover{text-decoration:underline}.sector-source:focus-visible{outline:2px solid var(--blue);outline-offset:4px}.sector-profile ul+h3{margin-top:0}.sector-related{margin-top:18px}
.sector-index-heading{margin-top:42px;scroll-margin-top:12px}.sector-index-heading .eyebrow{margin-bottom:10px}.sector-index-heading h2{font-size:26px;line-height:1.3}.sector-index-heading+.sector-index{margin-top:20px}.sector-profile ul{margin-top:16px}.sector-actions{display:flex;flex-direction:column;align-items:stretch;margin-top:auto;padding-top:8px}.sector-actions .sector-contact{margin-top:6px}.sector-return{display:inline-flex;align-items:center;align-self:flex-start;gap:10px;min-height:44px;font-size:13px;color:var(--muted);text-underline-offset:4px}.sector-return:hover{color:var(--navy);text-decoration:underline}.sector-return:focus-visible{outline:2px solid var(--blue);outline-offset:4px}.aside-sectors{margin-top:24px;padding-top:22px;border-top:1px solid var(--line)}.aside-card .aside-sectors .eyebrow{margin-bottom:4px;color:var(--blue)}.aside-card .aside-sectors a{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:44px}.aside-sectors a span{flex-shrink:0}.aside-sectors+.aside-contact{margin-top:16px}
@media(max-width:760px){.sector-index-heading{margin-top:30px}.sector-index-heading h2{font-size:24px}.sector-actions{padding-top:4px}.sector-return{font-size:13px}}
/* A short laptop viewport must not pin a tall aside below the page toolbar. */
@media(min-width:901px) and (max-height:840px){.service-editorial .aside-card{position:static}}
.sector-index-heading:focus{outline:none}.sector-index-heading:focus-visible{outline:2px solid var(--blue);outline-offset:6px;border-radius:4px}
/* Original sector library: artwork, activity flows and native disclosure. */
.sector-index-heading>p:last-child{max-width:740px;margin-top:14px;color:var(--muted);font-size:16px;line-height:1.8}
.sector-library-index{display:grid;grid-template-columns:1.2fr 1.6fr 1fr;gap:24px;margin:28px 0 36px}.sector-library-index h3{font-size:16px;line-height:1.4;margin:0 0 12px}
.sector-library-index .sector-index{display:flex;flex-direction:column;gap:0;margin:0;padding:0;border-top:1px solid var(--line)}.sector-library-index .sector-index a{min-height:48px;display:flex;justify-content:space-between;gap:16px;border:0;border-bottom:1px solid var(--line);border-radius:0;background:none;padding:12px 2px;font-size:14px;line-height:1.55;flex:none}
.sector-tax-explainer{display:grid;grid-template-columns:64px minmax(0,1fr);gap:24px;padding:28px 32px;background:#edf3f7;border:1px solid #d9e5ec;border-radius:16px;margin-bottom:36px}.sector-tax-mark{width:64px;height:64px;display:grid;place-items:center;border:1px solid #b7cedd;border-radius:50%;font-size:15px;letter-spacing:.08em;color:var(--navy)}
.sector-tax-explainer h2{font-size:23px;margin:0 0 12px;line-height:1.35}.sector-tax-explainer p{font-size:15px;line-height:1.85;color:#435b6c;margin:0 0 12px}.sector-tax-explainer strong{color:var(--navy);font-weight:600}.sector-tax-explainer .sector-source{padding-bottom:0}
.sector-profiles{grid-template-columns:1fr;gap:22px}.sector-profile{padding:0;display:block;overflow:clip;background:#fff;border:1px solid #dbe4eb;border-radius:18px;box-shadow:0 8px 24px #14375704;scroll-margin-top:12px}.sector-profile:focus{outline:none}.sector-profile:focus-visible{outline:2px solid var(--blue);outline-offset:4px}
.sector-profile-heading{display:grid;grid-template-columns:minmax(0,1fr) 245px;gap:30px;align-items:center;padding:26px 34px;background:linear-gradient(105deg,#fff 60%,#f2f6f8)}.sector-sequence{display:inline-block;font-size:11px;color:#7c6a48;letter-spacing:.13em;margin-bottom:16px}.sector-profile-heading .eyebrow{font-size:10px;margin-bottom:10px}.sector-profile-heading h2{margin:0 0 14px;font-size:clamp(25px,2.5vw,32px);line-height:1.25;max-width:660px}.sector-profile-heading .sector-summary{margin:0;font-size:16px;line-height:1.8;max-width:700px;color:#536775}
.sector-art-panel{min-width:0;align-self:center}.sector-art{display:block;width:100%;height:auto;max-height:195px;stroke-linecap:round;stroke-linejoin:round}.sector-art-orbit{stroke:#d7e3eb;stroke-width:1}.sector-art-scene{stroke:#214b69;stroke-width:2.5}.sector-art-dot{fill:#af9462;stroke:none}
.sector-reading>summary{list-style:none;display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:60px;padding:16px 34px;border-top:1px solid var(--line);color:var(--navy);font-size:14px;font-weight:600;cursor:pointer;background:#fafcfd}.sector-reading>summary::-webkit-details-marker{display:none}.sector-reading>summary:hover{background:#eff4f7}.sector-reading>summary:focus-visible{outline:2px solid var(--blue);outline-offset:-4px}.sector-reading-toggle{font-weight:400;font-size:24px;line-height:1;width:26px;text-align:center;transition:transform .2s}.sector-reading[open] .sector-reading-toggle{transform:rotate(45deg)}
.sector-reading-body{padding:30px 34px 22px}.sector-flow-panel{padding:24px;background:linear-gradient(125deg,#123557,#1c4565);border-radius:12px;color:white}.sector-flow-panel .eyebrow{color:#b9cfdd;font-size:9px;letter-spacing:.13em;margin-bottom:10px}.sector-flow-panel h3{margin:0 0 22px;color:white;font-size:21px;line-height:1.35}
.sector-flow{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:26px;margin:0;padding:0;list-style:none}.sector-flow li{position:relative;padding:0!important;margin:0!important;border:0!important}.sector-flow li:before{content:none!important}.sector-flow-number{display:grid;place-items:center;width:33px;height:33px;border:1px solid #ffffff4a;border-radius:50%;font-size:11px;color:#e6d4ad;margin-bottom:13px}.sector-flow li:not(:last-child):after{content:'→';position:absolute;right:-21px;top:7px;color:#afc6d6;font-size:17px}
.sector-profile .sector-flow h4{color:white;font-size:15px;line-height:1.45;margin:0 0 8px}.sector-profile .sector-flow p{color:#d5e1e9;font-size:13px;line-height:1.75;margin:0}.sector-profile .sector-flow-note{color:#b3cbdc;font-size:12px;line-height:1.75;margin:22px 0 0;padding-top:17px;border-top:1px solid #ffffff24}
.sector-reading-columns{display:grid;grid-template-columns:1fr 1fr;gap:42px;margin-top:30px}.sector-reading-columns h3{font-size:20px;line-height:1.4;margin:0 0 16px}.sector-profile h4{font-size:15px;line-height:1.45;margin:20px 0 8px;color:var(--navy)}.sector-reading-columns p,.sector-reading-columns li{font-size:15px;line-height:1.9;color:#536775}.sector-reading-columns p{margin:0 0 14px}.sector-profile ul{margin:18px 0 0;padding:0;list-style:none}.sector-profile ul li{position:relative;padding:0 0 13px 18px;margin:0}.sector-profile ul li:before{content:'';position:absolute;left:0;top:12px;width:5px;height:5px;border-radius:50%;background:#a88f60}
.sector-example{margin-top:18px;padding:18px 20px;border-left:2px solid #ad9464;background:#f6f8fa;border-radius:0 8px 8px 0}.sector-example h4{margin:0 0 10px}.sector-example p{margin:0}.sector-tax-lead{padding-bottom:16px;border-bottom:1px solid var(--line)}.sector-sources{border-top:1px solid var(--line);margin-top:20px;padding-top:16px}.sector-profile .sector-source-date{font-size:12px;margin:0 0 6px;color:#687a88}.sector-sources .sector-source{font-size:12px;padding:10px 0;line-height:1.7;min-height:44px;overflow-wrap:anywhere}
.sector-reading-body .sector-related{margin:26px 0 0;padding-top:20px;border-top:1px solid var(--line)}.sector-reading-body .sector-actions{flex-direction:row;align-items:center;justify-content:space-between;gap:24px;padding-top:12px}.sector-reading-body .sector-contact{margin:0;font-size:14px;background:none;border:0;padding:12px 0;min-height:48px}.sector-reading-body .sector-return{font-size:13px}
@media(max-width:1100px){.sector-library-index{grid-template-columns:1fr 1fr}.sector-library-index nav:last-child{grid-column:1/-1}.sector-library-index nav:last-child .sector-index{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0 20px}.sector-profile-heading{grid-template-columns:minmax(0,1fr) 190px;gap:24px}.sector-reading-columns{gap:28px}.sector-flow{gap:22px}}
@media(max-width:760px){.sector-library-index{grid-template-columns:1fr;gap:22px}.sector-library-index nav:last-child{grid-column:auto}.sector-library-index nav:last-child .sector-index{display:flex}.sector-library-index .sector-index a{font-size:15px;min-height:48px}.sector-tax-explainer{grid-template-columns:1fr;padding:22px;gap:16px}.sector-tax-mark{width:48px;height:48px;font-size:12px}.sector-tax-explainer h2{font-size:21px}.sector-profile-heading{grid-template-columns:minmax(0,1fr) 88px;gap:16px;padding:24px 20px}.sector-profile-heading .sector-summary{font-size:15px}.sector-profile-heading h2{font-size:25px}.sector-art{max-height:95px}.sector-reading>summary{padding:16px 20px;font-size:14px}.sector-reading-body{padding:22px 20px 18px}.sector-flow-panel{padding:22px 18px}.sector-flow{grid-template-columns:1fr;gap:22px}.sector-flow li{padding-left:48px!important;min-height:55px}.sector-flow-number{position:absolute;left:0;top:0;margin:0}.sector-flow li:not(:last-child):after{content:'↓';left:11px;right:auto;top:auto;bottom:-22px;font-size:16px}.sector-profile .sector-flow h4{font-size:16px}.sector-profile .sector-flow p{font-size:14px}.sector-reading-columns{grid-template-columns:1fr;gap:28px}.sector-reading-body .sector-actions{flex-direction:column;align-items:flex-start;gap:0}.sector-profile ul li{padding-left:17px}.sector-flow-panel h3{font-size:21px}.sector-profile{border-radius:14px}}
@media(prefers-reduced-motion:reduce){.sector-reading-toggle{transition:none}}
@media(max-width:760px){.sector-profile-heading{display:block;position:relative}.sector-profile-heading h2{padding-right:84px}.sector-profile-heading .eyebrow{max-width:calc(100% - 90px)}.sector-profile-heading .sector-summary{max-width:none}.sector-art-panel{position:absolute;width:82px;right:18px;top:40px;pointer-events:none}.sector-sequence{margin-bottom:12px}}
/* Retain readable contrast against the legacy sector paragraph rule. */
.sector-profile .sector-flow-panel .sector-flow p{color:#d5e1e9;font-size:14px;line-height:1.75}.sector-profile .sector-flow-panel p.sector-flow-note{color:#b3cbdc;font-size:12px;line-height:1.75}.sector-tax-emphasis{color:var(--navy);font-weight:600}
@media(max-width:760px){.sector-profile .sector-flow-panel .sector-flow p{font-size:14px}}
/* Original tax diagrams: semantic amounts and role flows, no reference-site assets. */
.sector-tax-guide{margin-top:56px;padding-top:38px;border-top:1px solid #d7e3eb;scroll-margin-top:12px;min-width:0}.sector-tax-guide h3,.sector-tax-guide h4{color:var(--navy);line-height:1.4;letter-spacing:-.02em}.sector-tax-guide p{font-size:15px;line-height:1.85;color:#4c6172;margin:0 0 16px}.tax-guide-heading{max-width:780px;margin-bottom:28px}.tax-guide-heading .eyebrow{font-size:10px;color:#697d8d;margin:0 0 12px}.sector-tax-guide .tax-guide-heading h2{font-size:clamp(27px,3vw,36px);line-height:1.2;margin:0 0 20px}.tax-obligations{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.tax-obligation{min-width:0;padding:26px;border:1px solid #dce6ed;border-radius:12px;background:linear-gradient(140deg,#f7fafc,#fff 80%)}.tax-when{display:block;color:#536e83;font-size:12px;line-height:1.6;margin-bottom:12px}.sector-tax-guide .tax-obligation h3{font-size:22px;margin:0 0 14px}.tax-references{padding-top:4px}.tax-reference{display:block;min-height:44px;padding:10px 0;font-size:12px;line-height:1.65;color:#315978;text-underline-offset:4px;overflow-wrap:anywhere}.tax-reference:hover{text-decoration:underline}.tax-reference:focus-visible{outline:2px solid var(--blue);outline-offset:4px;border-radius:2px}.tax-kdv2-explainer{display:grid;grid-template-columns:78px minmax(0,1fr);gap:26px;margin:32px 0;padding:30px;background:linear-gradient(120deg,#123557,#1c4668);color:#fff;border-radius:14px}.tax-kdv2-symbol{display:grid;place-content:center;align-self:start;width:78px;height:78px;border:1px solid #c5d5e144;border-radius:50%;text-align:center;font-size:15px;line-height:1.7;color:#dfcfab}.sector-tax-guide .tax-kdv2-explainer h3{font-size:24px;color:#fff;margin:0 0 16px}.sector-tax-guide .tax-kdv2-explainer p{color:#d5e3ec;margin-bottom:24px}.tax-role-flow{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin:0;padding:22px 0 0;list-style:none;border-top:1px solid #ffffff24}.tax-role-flow li{position:relative;min-width:0;line-height:1.6;font-size:13px;color:#c4d8e6}.tax-role-flow strong{display:block;font-size:16px;color:white;margin-bottom:8px}.tax-role-flow li:not(:last-child):after{content:'→';position:absolute;top:0;right:-18px;color:#ceb98d}.sector-tax-guide p.tax-assumptions{font-size:13px;max-width:880px;color:#5a6f7f;padding-left:16px;border-left:2px solid #b09a71;margin:28px 0}.tax-threshold{margin-bottom:24px;padding:24px 28px;background:#f3f6f8;border-radius:10px}.sector-tax-guide .tax-threshold h3{font-size:20px;margin:0 0 12px}.tax-threshold .tax-references{display:flex;flex-wrap:wrap;gap:0 24px}.tax-case-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;align-items:start}.tax-case{border:1px solid #d5e2eb;border-radius:16px;padding:30px;min-width:0;overflow:hidden;background:#fff;box-shadow:0 9px 24px #173a5a05}.tax-case:last-child:nth-child(odd){grid-column:1/-1}.tax-case-heading{display:flex;align-items:center;justify-content:space-between;margin-bottom:14px}.tax-case-number{font-size:11px;font-weight:600;color:#776547;letter-spacing:.1em}.tax-case-heading svg{width:42px;height:42px;color:#325d7d}.sector-tax-guide .tax-case h3{font-size:25px;margin:0 0 18px}.tax-distribution{margin:24px 0;padding:22px;background:#edf3f7;border-radius:10px}.tax-distribution figcaption{font-size:13px;line-height:1.6;font-weight:600;color:var(--navy);margin-bottom:16px}.tax-vat-bar{display:flex;height:18px;border-radius:3px;overflow:hidden}.tax-withheld{background:#214c6c}.tax-seller{background:#bba575}.tax-bar-key{display:grid;grid-template-columns:1fr 1fr;gap:12px 16px;margin-top:16px}.tax-bar-key>span{font-size:12px;line-height:1.8;color:#415c70;min-width:0}.tax-bar-key strong{display:block;font-size:15px;font-weight:600;color:var(--navy);margin-top:3px}.tax-bar-key i{display:inline-block;width:8px;height:8px;border-radius:2px;margin-right:7px}.tax-key-withheld{background:#214c6c}.tax-key-seller{background:#bba575}.sector-tax-guide .tax-distribution p{font-size:13px;line-height:1.8;margin:18px 0 0}.tax-calculation{margin:24px 0;display:grid;gap:0}.tax-calculation>div{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:16px;padding:13px 0;border-bottom:1px solid #e4ebf0;align-items:start}.tax-calculation dt{font-size:14px;line-height:1.7;color:#4c6172;min-width:0}.tax-calculation dd{font-size:16px;line-height:1.5;color:var(--navy);font-weight:600;margin:0;text-align:right;font-variant-numeric:tabular-nums;max-width:220px}.tax-calculation>div.tax-calculation-result{border:0;background:#123557;border-radius:6px;padding:17px 18px;margin-top:14px}.tax-calculation-result dt,.tax-calculation-result dd{color:#fff}.tax-calculation-result dd{font-size:19px}.tax-case-checks{margin:24px 0 14px}.sector-tax-guide .tax-case-checks h4{font-size:15px;margin:0 0 14px}.sector-tax-guide .tax-case-checks ul{list-style:none;margin:0;padding:0}.sector-tax-guide .tax-case-checks li{position:relative;font-size:14px;line-height:1.85;color:#4c6172;margin:0;padding:0 0 12px 17px}.sector-tax-guide .tax-case-checks li:before{content:'';position:absolute;left:0;top:11px;width:4px;height:4px;border-radius:50%;background:#ab9367}.tax-case .tax-references{border-top:1px solid #e1e8ee;padding-top:12px}.tax-payment-note{padding:26px 30px;border-left:3px solid #b19a6f;background:#f5f8fa;margin-top:28px;border-radius:0 10px 10px 0}.sector-tax-guide .tax-payment-note h3{font-size:22px;margin:0 0 14px}.tax-guide-review{margin-top:24px;padding-top:18px;border-top:1px solid var(--line);display:flex;justify-content:space-between;align-items:start;gap:24px}.sector-tax-guide .tax-guide-review p{font-size:12px;max-width:740px;margin:0}.tax-guide-review .tax-references{flex-shrink:0;max-width:240px;padding:0}.jewellery-editorial .tax-case-grid{grid-template-columns:1fr}.jewellery-editorial .tax-kdv2-explainer{grid-template-columns:1fr}.jewellery-editorial .tax-kdv2-symbol{display:none}
@media(max-width:1100px){.tax-case{padding:24px}.tax-distribution{padding:18px}.tax-bar-key{grid-template-columns:1fr}.tax-calculation>div{gap:12px}.tax-calculation dd{max-width:180px}}
@media(max-width:760px){.sector-tax-guide{margin-top:36px;padding-top:30px}.tax-obligations,.tax-case-grid{grid-template-columns:1fr}.tax-obligation{padding:22px}.tax-when{font-size:12px}.sector-tax-guide .tax-guide-heading h2{font-size:28px}.tax-guide-heading .eyebrow{font-size:9px;letter-spacing:.08em}.tax-kdv2-explainer{grid-template-columns:1fr;padding:24px 22px;gap:18px;margin:26px 0}.tax-kdv2-symbol{width:60px;height:60px;font-size:13px}.sector-tax-guide .tax-kdv2-explainer h3{font-size:23px}.tax-role-flow{grid-template-columns:1fr;gap:24px;padding-top:20px}.tax-role-flow li{padding-left:20px;font-size:14px}.tax-role-flow li:before{content:'';width:5px;height:5px;background:#ceb98d;position:absolute;left:0;top:10px;border-radius:50%}.tax-role-flow li:not(:last-child):after{content:'↓';left:-2px;right:auto;top:auto;bottom:-23px;font-size:14px}.tax-role-flow strong{font-size:16px;margin-bottom:4px}.tax-threshold{padding:22px}.sector-tax-guide .tax-threshold h3{font-size:20px}.tax-threshold .tax-references{display:block}.tax-case-grid{gap:22px}.tax-case{padding:22px;border-radius:12px}.sector-tax-guide .tax-case h3{font-size:24px}.tax-bar-key{grid-template-columns:1fr}.tax-calculation>div{grid-template-columns:1fr;gap:5px;padding:12px 0}.tax-calculation dd{max-width:none;text-align:left;font-size:17px}.tax-calculation>div.tax-calculation-result{padding:17px}.tax-calculation-result dd{font-size:21px}.tax-payment-note{padding:22px}.sector-tax-guide .tax-payment-note h3{font-size:22px}.tax-guide-review{display:block}.tax-guide-review .tax-references{max-width:none;margin-top:6px}.tax-case:last-child:nth-child(odd){grid-column:auto}}
.tax-example-jump{display:inline-flex;align-items:center;gap:28px;min-height:48px;padding:10px 0;margin-bottom:14px;font-size:14px;color:var(--blue);text-underline-offset:5px}.tax-example-jump:hover{text-decoration:underline}.tax-example-jump:focus-visible{outline:2px solid var(--blue);outline-offset:4px}.tax-case-grid[id]{scroll-margin-top:12px}
/* Sector editorial refinements: scoped to articles; home scrolling stays untouched. */
.sector-art-surface{fill:#e5edf366;stroke:#c9d7e2;stroke-width:1}.sector-art-fold,.sector-art-guides{stroke:#b8cbd9;stroke-width:1}.sector-art-accent{stroke:#b29765;stroke-width:3}.sector-page-art .sector-art-surface{fill:#ffffff06;stroke:#ffffff22}.sector-page-art .sector-art-fold,.sector-page-art .sector-art-guides{stroke:#ffffff26}.sector-page-art .sector-art-accent{stroke:#c6b083}
.sector-sources summary,.tax-reading-detail summary,.tax-case-assumptions summary{cursor:pointer;min-height:48px;display:list-item;font-size:15px;line-height:1.6;color:var(--navy);padding:12px 0}.sector-sources summary:focus-visible,.tax-reading-detail summary:focus-visible,.tax-case-assumptions summary:focus-visible,.jewel-faq summary:focus-visible{outline:2px solid #a38d60;outline-offset:4px}.sector-sources{margin-top:24px;padding-top:6px;border-top:1px solid var(--line)}.tax-reading-detail{border-top:1px solid #d6e2eb;margin-top:20px;padding:4px 0}.sector-tax-guide .tax-reading-detail h3{font-size:19px;margin:16px 0 12px}.tax-reading-detail p{max-width:960px}.tax-official-sources .tax-references{display:grid;grid-template-columns:1fr 1fr;gap:0 24px}.tax-case-assumptions{padding:0 14px;background:#f4f7f9;border-left:2px solid #b59c70}.tax-case-assumptions p{padding-bottom:16px;font-size:14px}.sector-tax-guide .tax-simple-definition{padding-top:18px;border-top:1px solid #ffffff24;font-size:14px;margin:18px 0 0}.sector-tax-guide .tax-obligation{border:0;border-left:2px solid #af9869;background:#f6f8fa;border-radius:0;padding:22px 24px}.sector-tax-guide .tax-obligation h3{margin:0 0 8px;font-size:21px}.tax-obligation .tax-when{margin-bottom:12px;color:#687c8c;letter-spacing:0;font-size:13px}.tax-obligation p{margin:0}.tax-case{box-shadow:none;border-radius:8px}.sector-tax-guide .tax-case h3{font-size:24px}.tax-case-heading svg{background:#eef3f7;padding:8px;box-sizing:content-box;width:32px;height:32px;border-radius:50%}
.jewel-guide-wrap{padding-top:20px;padding-bottom:32px}.jewel-compliance{border-top:1px solid var(--line);padding-top:40px}.jewel-guide-heading{max-width:830px}.jewel-compliance h2{font-size:clamp(30px,3.5vw,44px);line-height:1.2;margin:0 0 22px}.jewel-compliance p{font-size:16px;line-height:1.9;color:#4c6172;margin:0 0 20px}.jewel-compliance h3{font-size:28px;line-height:1.3;margin:0 0 22px}.jewel-compliance h4{font-size:21px;line-height:1.4;margin:0 0 12px}.jewel-compliance>section{margin-top:44px;padding-top:34px;border-top:1px solid var(--line)}.jewel-route-visual{margin:32px 0 0;display:grid;grid-template-columns:1fr 1fr;overflow:hidden;background:#123557;color:#fff}.jewel-route-visual img{width:100%;height:100%;min-height:280px;max-height:360px;object-fit:cover;display:block}.jewel-route-visual figcaption{padding:34px 40px;align-self:center}.jewel-route-visual strong{font-size:25px;line-height:1.4;display:block;margin-bottom:24px}.jewel-route-visual ol{list-style:none;margin:0;padding:0}.jewel-route-visual li{padding:14px 0;font-size:17px;border-top:1px solid #ffffff22;display:flex;gap:22px;align-items:center}.jewel-route-visual li span{color:#d6bd8e;font-size:12px;letter-spacing:.12em}.jewel-document-routes{list-style:none;margin:0;padding:0}.jewel-document-routes li{display:grid;grid-template-columns:64px minmax(0,1fr);gap:22px;padding:26px 0;border-bottom:1px solid #e2e9ee}.jewel-document-routes li>span{height:48px;width:48px;display:grid;place-items:center;border:1px solid #d5dfe7;color:#816b43;font-size:13px;background:#f7f9fa}.jewel-document-routes p{max-width:990px;margin:0}.jewel-important{padding:22px 24px;background:#f3f6f8;margin-top:24px!important;border-left:2px solid #ae9465}.jewel-source-links{display:flex;flex-wrap:wrap;gap:0 26px;margin-top:16px}.jewel-source-links a{display:flex;align-items:center;gap:12px;min-height:46px;font-size:13px;line-height:1.8;color:#47647b;padding:6px 0}.jewel-source-links a:hover{text-decoration:underline;text-underline-offset:4px}.jewel-payment-rule{display:grid;grid-template-columns:210px minmax(0,1fr);gap:36px;align-items:start}.jewel-rule-amount{color:var(--navy);font-size:32px;font-weight:600;line-height:1.3;font-variant-numeric:tabular-nums;padding:20px 0;border-top:2px solid #b49b6e}.jewel-rule-amount strong{display:block;font-size:13px;font-weight:400;color:#6f7e8a;margin-top:12px}.jewel-exception{padding:26px 30px;background:#123557;border-left:3px solid #c4a66e}.jewel-exception h4{color:#fff}.jewel-exception p{color:#d9e4ec}.jewel-exception p:last-child{margin-bottom:0}.jewel-update{padding:20px 24px;background:#f7f5f0;border-left:2px solid #b09a70}.jewel-practical-case{padding:24px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:200px minmax(0,1fr);column-gap:36px}.jewel-practical-case>div{grid-row:span 3}.jewel-practical-case>div>span{display:block;font-size:21px;font-weight:600;color:#806b43;margin:0 0 12px}.jewel-practical-case h4{font-size:19px}.jewel-practical-case p{font-size:15px;margin-bottom:12px}.jewel-practical-case .jewel-case-result{font-size:14px;color:var(--navy);margin:4px 0 0;padding:12px 16px;background:#edf3f7}.jewel-faq details{border-bottom:1px solid #dce5ec}.jewel-faq summary{font-size:18px;line-height:1.55;padding:20px 28px 20px 0;cursor:pointer;position:relative;list-style:none;color:var(--navy)}.jewel-faq summary::-webkit-details-marker{display:none}.jewel-faq summary:after{content:'+';position:absolute;right:0;top:20px;color:#9a8052}.jewel-faq details[open]>summary:after{content:'−'}.jewel-faq details p{max-width:1000px;padding-bottom:12px}.jewel-compliance .jewel-review{font-size:13px;margin-top:24px;border-top:1px solid var(--line);padding-top:20px}
@media(max-width:760px){.tax-official-sources .tax-references{grid-template-columns:1fr}.tax-reading-detail summary{font-size:15px}.jewel-guide-wrap{padding-top:0}.jewel-compliance{padding-top:28px}.jewel-compliance h2{font-size:29px}.jewel-compliance h3{font-size:25px}.jewel-compliance h4{font-size:20px}.jewel-compliance>section{margin-top:30px;padding-top:26px}.jewel-route-visual{grid-template-columns:1fr}.jewel-route-visual img{height:175px;min-height:0;max-height:none}.jewel-route-visual figcaption{padding:24px}.jewel-route-visual strong{font-size:23px;margin-bottom:18px}.jewel-route-visual li{font-size:16px;padding:12px 0}.jewel-document-routes li{grid-template-columns:34px minmax(0,1fr);gap:14px;padding:22px 0}.jewel-document-routes li>span{height:34px;width:34px;font-size:11px}.jewel-document-routes p{font-size:15px}.jewel-payment-rule{grid-template-columns:1fr;gap:10px}.jewel-rule-amount{font-size:29px;padding:16px 0}.jewel-rule-amount strong{display:inline;margin-left:14px}.jewel-exception,.jewel-important,.jewel-update{padding:20px}.jewel-practical-case{grid-template-columns:1fr;gap:0;padding:22px 0}.jewel-practical-case>div{grid-row:auto}.jewel-practical-case>div>span{font-size:22px;margin-bottom:10px}.jewel-faq summary{font-size:17px}.jewel-source-links{display:block}.jewel-source-links a{font-size:13px}.jewel-compliance p{font-size:16px}.sector-tax-guide .tax-obligation{padding:20px}.sector-tax-guide .tax-case h3{font-size:23px}}

/* Original jewellery editorial: new photography and statutory roles, scoped off home. */
.jewel-cover{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,1fr);overflow:hidden;background:linear-gradient(125deg,#0d2d49,#214d6b);color:white;min-height:420px;border-radius:6px;box-shadow:0 14px 38px #12355712}
.jewel-cover-copy{padding:46px 42px;align-self:center;min-width:0}.jewel-cover .eyebrow{color:#d9c594;font-size:11px;letter-spacing:.14em}.jewel-cover h1{font-size:clamp(35px,3.5vw,49px);line-height:1.16;max-width:610px;margin:0 0 24px;font-weight:600}.jewel-cover-copy>p:not(.eyebrow){color:#dbe7ee;font-size:17px;line-height:1.9;max-width:560px;margin:0 0 26px}.jewel-cover figure{position:relative;margin:0;min-width:0;align-self:stretch;background:#102b43}.jewel-cover img{width:100%;height:100%;object-fit:cover;object-position:48% center;display:block}.jewel-cover figcaption{position:absolute;bottom:0;left:0;right:0;padding:24px 20px 12px;background:linear-gradient(transparent,#081e32ee);font-size:11px;line-height:1.6;color:#e7eef3}.jewel-cover-links{display:flex;flex-wrap:wrap;gap:0 26px}.jewel-cover-links a{display:flex;gap:18px;align-items:center;min-height:46px;border-bottom:1px solid #b5cadc6b;font-size:14px}.jewel-cover-links a:hover{border-bottom-color:#e0c993}.jewel-cover-links a:focus-visible{outline:2px solid #e0c993;outline-offset:5px}
.jewel-retail{padding-top:40px;padding-bottom:28px}.jewel-retail h2{font-size:clamp(29px,3.2vw,40px);line-height:1.25;margin:0 0 20px}.jewel-retail p{font-size:16px;line-height:1.9;color:#4c6172}.jewel-retail-steps{list-style:none;margin:30px 0 0;padding:0;max-width:1040px}.jewel-retail-steps>li{display:grid;grid-template-columns:54px minmax(0,1fr);gap:26px;position:relative;padding:26px 0;border-top:1px solid var(--line)}.jewel-step-number{display:grid;place-items:center;align-self:start;position:relative;z-index:1;height:44px;width:44px;border:1px solid #c5d2dc;background:#123557;color:#ead5aa;font-size:13px;letter-spacing:.08em}.jewel-retail-steps h3{font-size:25px;line-height:1.4;margin:3px 0 14px}.jewel-retail-steps p{margin:0 0 14px;max-width:80ch}.jewel-retail-steps .jewel-step-check{padding:13px 18px;border-left:2px solid #b59b6c;background:#f2f6f8;font-size:15px;color:var(--navy)}.jewel-retail-steps a{display:inline-flex;align-items:center;gap:14px;min-height:44px;font-size:14px;color:#47647b}.jewel-retail-steps a:hover{text-decoration:underline;text-underline-offset:4px}.jewel-retail>.small-note{font-size:13px;border-top:1px solid var(--line);padding-top:18px;margin-bottom:0}.jewel-authority-brief{border-top:1px solid var(--line)}
@media(max-width:760px){.jewel-retail{padding-top:28px}.jewel-retail h2{font-size:29px}.jewel-retail-steps{margin-top:22px}.jewel-retail-steps>li{grid-template-columns:34px minmax(0,1fr);gap:14px;padding:22px 0}.jewel-step-number{width:34px;height:34px;font-size:11px}.jewel-retail-steps h3{font-size:23px;margin-top:0}.jewel-retail-steps .jewel-step-check{padding:12px 14px}.jewel-retail-steps a{font-size:13px;line-height:1.7}.jewel-retail p{font-size:16px}}
.jewel-authority{padding-top:44px;padding-bottom:34px}.jewel-authority-heading{max-width:850px}.jewel-authority h2{font-size:clamp(29px,3.2vw,40px);line-height:1.25;margin-bottom:20px}.jewel-authority p{font-size:16px;line-height:1.9;color:#4c6172;margin:0 0 20px}.jewel-roles{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px;margin-top:30px}.jewel-roles>section{padding:24px 26px;background:#f4f7f9;border-top:2px solid #b59b6c;min-width:0}.jewel-roles svg{width:52px;height:52px;color:#35607d;margin-bottom:20px}.jewel-authority h3{font-size:22px;line-height:1.4;margin:0 0 14px}.jewel-roles p{font-size:15px;margin:0}
.jewel-status-strip{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.8fr);gap:32px;align-items:center;margin:32px 0 0;padding:28px;background:#123557;color:white}.jewel-status-strip figcaption>strong{display:block;font-size:21px;line-height:1.5;margin-bottom:10px}.jewel-status-strip figcaption>span{font-size:14px;line-height:1.8;color:#c9dce8;display:block}.jewel-status-strip ol{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px;list-style:none;margin:0;padding:0}.jewel-status-strip li{border-left:1px solid #b9cbd84d;padding-left:20px;min-width:0}.jewel-status-strip li>span{font-size:11px;color:#dac18e;display:block;margin-bottom:14px}.jewel-status-strip strong{display:block;font-size:16px;line-height:1.5;margin-bottom:8px}.jewel-status-strip small{font-size:13px;line-height:1.75;color:#cee0ec;display:block}
.jewel-authority-controls{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:42px;margin-top:30px}.jewel-authority-controls>section{display:grid;grid-template-columns:26px minmax(0,1fr);gap:18px;padding:25px 0;border-bottom:1px solid var(--line);align-items:start}.jewel-authority-controls>section>span{font-size:12px;color:#8a7348;padding-top:7px}.jewel-authority-controls h3{font-size:21px;margin-bottom:12px}.jewel-authority-controls p{font-size:15px;margin:0}.jewel-authority .jewel-authority-boundary{font-size:14px;line-height:1.85;padding:20px 24px;margin-top:26px;background:#f8f6f1;border-left:2px solid #b59b6c}.jewel-authority .jewel-checked{font-size:13px;color:#677b8a;margin:16px 0 0}
.jewel-reading-notice{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,2fr);gap:44px;padding:32px 36px;margin-bottom:44px;background:#f1f5f8;border-top:2px solid #b59b6c}.jewel-reading-notice h2{font-size:26px;line-height:1.35;margin:0}.jewel-reading-notice .eyebrow{font-size:10px;margin-bottom:16px}.jewel-reading-notice p:not(.eyebrow){font-size:15px;color:#526776;line-height:1.9;margin:0 0 16px}.jewel-reading-notice .jewel-source-links{margin-top:4px;gap:0 24px}.jewel-reading-notice a{font-size:13px}.jewel-guide-wrap+.record-overview{padding-top:20px}
@media(max-width:1100px){.jewel-cover-copy{padding:34px 30px}.jewel-cover h1{font-size:39px}.jewel-cover-copy>p:not(.eyebrow){font-size:16px}.jewel-roles{gap:18px}.jewel-roles>section{padding:22px}.jewel-status-strip{grid-template-columns:1fr;gap:24px}.jewel-status-strip li{padding-left:18px}.jewel-reading-notice{gap:30px}}
@media(max-width:760px){.jewel-cover{grid-template-columns:1fr;min-height:0}.jewel-cover-copy{padding:28px 24px}.jewel-cover h1{font-size:34px;line-height:1.17;margin-bottom:20px}.jewel-cover .eyebrow{font-size:10px;line-height:1.6}.jewel-cover-copy>p:not(.eyebrow){font-size:16px;margin-bottom:14px}.jewel-cover-links{gap:0 22px}.jewel-cover-links a{font-size:14px;min-height:48px;gap:12px}.jewel-cover figure{height:200px}.jewel-cover img{object-position:48% 51%}.jewel-cover figcaption{font-size:11px;padding:24px 16px 10px}.jewel-authority{padding-top:32px;padding-bottom:22px}.jewel-authority h2{font-size:29px}.jewel-roles{grid-template-columns:1fr;gap:16px;margin-top:22px}.jewel-roles>section{padding:22px}.jewel-roles svg{width:42px;height:42px;margin-bottom:14px}.jewel-authority h3{font-size:22px}.jewel-roles p{font-size:16px}.jewel-status-strip{padding:24px;margin-top:24px}.jewel-status-strip ol{grid-template-columns:1fr;gap:18px}.jewel-status-strip li{padding-left:18px}.jewel-status-strip li>span{margin-bottom:8px}.jewel-status-strip strong{font-size:17px}.jewel-status-strip small{font-size:14px}.jewel-authority-controls{grid-template-columns:1fr;margin-top:12px}.jewel-authority-controls>section{gap:14px;padding:22px 0}.jewel-authority-controls p{font-size:16px}.jewel-authority .jewel-authority-boundary{padding:20px;font-size:15px}.jewel-reading-notice{grid-template-columns:1fr;padding:24px;gap:20px;margin-bottom:32px}.jewel-reading-notice h2{font-size:25px}.jewel-reading-notice p:not(.eyebrow){font-size:15px}.jewel-reading-notice a{font-size:13px}}
/* Jewellery customer controls: clear triggers, concrete examples, readable mobile records. */
.jewel-masak{padding-top:36px;padding-bottom:34px;border-top:1px solid var(--line)}.jewel-masak h2{font-size:clamp(29px,3.2vw,40px);line-height:1.25;margin:0 0 20px}.jewel-masak p,.jewel-masak li{font-size:16px;line-height:1.9;color:#4c6172}.jewel-masak .jewel-guide-heading{max-width:900px}.jewel-masak h3{font-size:24px;line-height:1.4;margin:0 0 16px}.jewel-masak h4{font-size:20px;line-height:1.4;margin:0 0 12px}.jewel-masak-triggers{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin:28px 0}.jewel-masak-triggers>section{padding:24px;background:#123557;color:white;min-width:0;border-top:2px solid #b59b6c}.jewel-masak-triggers h3{font-size:22px;color:white}.jewel-masak-triggers p{color:#dce7ee;margin:0;font-size:15px}.jewel-masak-number{display:block;font-size:12px;letter-spacing:.1em;color:#e4cca1;margin-bottom:16px}.jewel-masak .jewel-masak-note{font-size:15px;padding:16px 20px;background:#f2f6f8;border-left:2px solid #b59b6c}.jewel-masak-examples{margin:32px 0}.jewel-masak-examples>div{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:40px}.jewel-masak-examples article{padding:22px 0;border-top:1px solid var(--line);min-width:0}.jewel-masak-examples article p{margin:0}.jewel-masak-records{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:40px;margin:28px 0}.jewel-masak-records>section{min-width:0}.jewel-masak-records ul{margin:0 0 20px;padding-left:20px}.jewel-masak-records li{padding-bottom:10px}.jewel-masak-detail{border-top:1px solid var(--line)}.jewel-masak-detail summary{cursor:pointer;min-height:52px;padding:20px 12px;font-size:18px;line-height:1.5;color:var(--navy)}.jewel-masak-detail summary:focus-visible{outline:3px solid #b59b6c;outline-offset:2px}.jewel-masak-detail>div{padding:0 12px 8px;max-width:900px}.jewel-masak-retention{margin:28px 0;padding:26px;background:#f3f6f8;border-top:2px solid #b59b6c;max-width:1000px}.jewel-masak-retention p:last-child{margin-bottom:0}.jewel-masak .small-note{font-size:13px;line-height:1.85;color:#657887}.jewel-masak .jewel-source-links a{overflow-wrap:anywhere}
@media(max-width:1000px){.jewel-masak-triggers{grid-template-columns:1fr;gap:16px}.jewel-masak-triggers>section{padding:22px}.jewel-masak-records{gap:28px}}
@media(max-width:760px){.jewel-masak{padding-top:28px;padding-bottom:24px}.jewel-masak h2{font-size:29px}.jewel-masak h3{font-size:23px}.jewel-masak h4{font-size:21px}.jewel-masak-triggers p{font-size:16px}.jewel-masak-triggers{margin:24px 0}.jewel-masak-examples>div,.jewel-masak-records{grid-template-columns:1fr}.jewel-masak-records{gap:22px}.jewel-masak-detail summary{font-size:18px;padding:18px 0}.jewel-masak-detail>div{padding:0 0 8px}.jewel-masak .jewel-masak-note{padding:16px;font-size:15px}.jewel-masak-retention{padding:22px 20px}.jewel-masak .small-note{font-size:13px}}
/* Separate sector pages; the directory contains short links, not full articles. */
.sector-catalog{margin-top:32px}.sector-catalog-group{margin-bottom:44px}.sector-catalog-group>h2{font-size:25px;margin-bottom:20px;line-height:1.35}.sector-card-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.sector-card-link{display:flex;flex-direction:column;min-width:0;border:1px solid #dce5ec;border-radius:14px;overflow:hidden;background:white;transition:border-color .25s,box-shadow .25s}.sector-card-link:hover{border-color:#94b2c8;box-shadow:0 8px 22px #1539580d}.sector-card-art{height:142px;display:grid;place-items:center;background:linear-gradient(120deg,#f2f6f9,#fafcfd);border-bottom:1px solid #e4ebf0}.sector-card-art .sector-art{width:172px;height:142px;max-height:none}.sector-card-copy{padding:22px 24px;display:flex;flex-direction:column;flex:1}.sector-card-copy h3{font-size:22px;line-height:1.3;margin-bottom:12px}.sector-card-copy p{color:var(--muted);font-size:14px;line-height:1.8;margin:0 0 18px}.sector-card-action{display:flex;justify-content:space-between;align-items:center;gap:20px;margin-top:auto;min-height:44px;font-size:13px;color:var(--blue)}.sector-card-link:focus-visible{outline:3px solid #a38d60;outline-offset:4px}
.sector-page-banner{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(0,1fr);align-items:center;gap:32px;padding:44px 50px}.sector-page-banner .banner-copy{min-width:0}.sector-page-banner h1{font-size:clamp(36px,4vw,58px);line-height:1.12;max-width:760px}.sector-page-banner p:not(.eyebrow){max-width:720px;font-size:17px;line-height:1.8}.sector-page-art .sector-art{max-height:230px}.sector-page-art .sector-art-scene{stroke:#d2e3ef;stroke-width:2}.sector-page-art .sector-art-orbit{stroke:#ffffff20}.sector-page-art .sector-art-dot{fill:#c6b083}
.sector-page-jump{display:flex;flex-wrap:wrap;gap:0 28px;align-items:center;padding-block:18px;border-bottom:1px solid var(--line)}.sector-page-jump a{display:inline-flex;align-items:center;gap:12px;min-height:46px;font-size:14px;color:var(--navy)}.sector-page-jump a:hover{text-decoration:underline;text-underline-offset:5px}.sector-page-jump a:last-child{margin-left:auto;color:var(--muted)}
.sector-article{padding-top:34px}.sector-article section[id]{scroll-margin-top:12px}.sector-article .sector-flow-panel>h2{font-size:24px;color:#fff;margin:0 0 24px;line-height:1.3}.sector-article .sector-flow h3{font-size:16px;line-height:1.4;color:#fff;margin:0 0 10px}.sector-article .sector-flow p{font-size:14px;line-height:1.8;color:#d5e1e9;margin:0}.sector-article .sector-flow-note{font-size:12px;line-height:1.8;color:#b3cbdc;margin:24px 0 0;padding-top:18px;border-top:1px solid #ffffff24}
.sector-article .sector-reading-columns{margin-top:40px;gap:54px}.sector-article .sector-reading-columns h2{font-size:24px;line-height:1.35;margin:0 0 20px}.sector-article .sector-reading-columns h3{font-size:17px;line-height:1.4;margin:24px 0 10px}.sector-article ul{list-style:none;padding:0;margin:20px 0 0}.sector-article ul li{position:relative;padding:0 0 14px 18px;line-height:1.85}.sector-article ul li:before{content:'';position:absolute;left:0;top:12px;width:5px;height:5px;border-radius:50%;background:#a88f60}.sector-article .sector-example h3{margin:0 0 10px}.sector-tax-common{padding:16px 18px;margin-top:22px;background:#f1f5f8;border-radius:8px}.sector-article .sector-tax-common p{font-size:13px;line-height:1.85;margin:0}.sector-article .sector-source-date{font-size:12px;color:#687a88}.sector-article .sector-actions{display:flex;flex-direction:row;align-items:center;justify-content:space-between;gap:22px;padding-top:6px}.sector-article .sector-related{margin-top:24px}.sector-article .sector-scope-note{font-size:13px}
.sector-page-related{padding-top:30px;margin-top:28px;border-top:1px solid var(--line)}.sector-page-related h2{font-size:22px;margin-bottom:14px}.sector-page-related>div{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}.sector-page-related a{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:16px 18px;min-height:60px;border:1px solid var(--line);border-radius:6px;font-size:14px;line-height:1.6}.sector-page-related a:hover{background:var(--pale)}
.sector-page-jump a:focus-visible{outline:3px solid #ad925b;outline-offset:-3px;border-radius:5px}
.sector-page-jump a[aria-current="location"]{font-weight:600;color:var(--blue)}
@media(max-width:1100px){.sector-card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.sector-page-banner{padding:36px;grid-template-columns:minmax(0,1.8fr) minmax(0,1fr)}.sector-article .sector-reading-columns{gap:30px}}
@media(max-width:760px){.sector-card-grid{grid-template-columns:1fr;gap:16px}.sector-card-link{display:grid;grid-template-columns:86px minmax(0,1fr);align-items:stretch}.sector-card-art{height:auto;min-height:135px;border:0;border-right:1px solid #e4ebf0}.sector-card-art .sector-art{width:80px;height:auto}.sector-card-copy{padding:20px}.sector-card-copy h3{font-size:21px}.sector-card-copy p{font-size:14px;margin-bottom:10px}.sector-card-action{font-size:13px}.sector-catalog-group>h2{font-size:23px}.sector-page-banner{display:block;padding:30px 24px}.sector-page-banner h1{font-size:34px}.sector-page-banner p:not(.eyebrow){font-size:16px}.sector-page-art{margin-top:20px}.sector-page-art .sector-art{max-height:130px}.sector-page-jump{gap:0 20px;padding-block:12px}.sector-page-jump a{font-size:13px;min-height:46px}.sector-page-jump a:last-child{margin-left:0}.sector-article{padding-top:26px}.sector-article .sector-flow-panel>h2{font-size:23px}.sector-article .sector-reading-columns{grid-template-columns:1fr;gap:32px;margin-top:32px}.sector-article .sector-reading-columns h2{font-size:23px}.sector-article .sector-actions{flex-direction:column;align-items:flex-start;gap:0}.sector-page-related>div{grid-template-columns:1fr}.sector-article .sector-contact{font-size:14px}.sector-card-copy{min-width:0}}
/* Mobile editorial rhythm is shared across sector pages; home snap geometry is untouched. */
@media(max-width:760px){
 .sector-page-jump{flex-wrap:nowrap;gap:8px;padding:12px 2px 10px;overflow-x:auto;overscroll-behavior-x:contain;scroll-snap-type:x proximity;scrollbar-width:thin;scrollbar-color:#849caf #e8eef3}
 .sector-page-jump a{flex:0 0 auto;white-space:nowrap;min-height:46px;padding:10px 14px;font-size:14px;border:1px solid #dce5ec;border-radius:5px;scroll-snap-align:start}
 .sector-page-jump a[aria-current="location"]{background:var(--navy);color:white;border-color:var(--navy)}
 .sector-page-jump a:last-child{background:#f5f8fa}
 .sector-article .sector-flow h3{font-size:18px;line-height:1.45}
 .sector-article .sector-flow p{font-size:16px;line-height:1.8}
 .sector-article .sector-reading-columns>section>p:not(.sector-source-date),.sector-article .sector-reading-columns>section>ul>li,.sector-article .sector-example p{font-size:16px;line-height:1.85}
}
/* Tablet cards need enough room for both the calculation label and its value. */
@media(max-width:900px){.tax-case-grid{grid-template-columns:1fr}.tax-case:last-child:nth-child(odd){grid-column:auto}}
/* Sources sit beside the explanation, with generous touch targets and quiet hierarchy. */
.article-section-sources{border-left:2px solid #cadbe7;padding-left:16px;margin:8px 0 26px}
.article-section-sources .text-link{display:flex;align-items:center;min-height:44px;font-size:13px;line-height:1.6;font-weight:400;color:#47647b;margin:0;overflow-wrap:anywhere}
.editorial .official-sources>.text-link{overflow-wrap:anywhere}
.jewel-authority-brief .text-link{display:flex;align-items:center;min-height:44px;line-height:1.65;max-width:100%;overflow-wrap:anywhere}
#kiymetli-madenler>p,#bilgilendirme>p{max-width:85ch;color:var(--muted);margin-bottom:25px}
@media(min-width:901px){#kiymetli-madenler>.resource-links{grid-template-columns:repeat(2,minmax(0,1fr))}}
/* Article navigation stays near the start on narrow screens. Source details
   are available on demand without interrupting each short explanation. */
.knowledge-contents{display:none}
/* Direct reading links supplement the retail guide without changing home snapping. */
.jewel-cover-links{flex-wrap:wrap}
.jewel-article-directory{padding-block:38px 46px;border-top:1px solid var(--line);scroll-margin-top:12px}
.jewel-article-directory .jewel-guide-heading{margin-bottom:24px}
.jewel-article-directory .jewel-guide-heading h2{margin:0 0 16px;line-height:1.25}
.jewel-article-directory .jewel-guide-heading p:not(.eyebrow){font-size:16px;line-height:1.85;color:var(--muted)}
.jewel-article-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 32px;border-top:1px solid var(--line)}
.jewel-article-links>a{display:flex;align-items:center;justify-content:space-between;gap:18px;min-height:98px;padding:20px 4px;border-bottom:1px solid var(--line);color:var(--navy)}
.jewel-article-links>a>span:first-child{min-width:0}
.jewel-article-links strong{display:block;font-size:18px;font-weight:600;line-height:1.5}
.jewel-article-links small{display:block;margin-top:6px;font-size:14px;line-height:1.7;color:var(--muted)}
.jewel-article-links>a>span:last-child{font-size:24px;flex:0 0 28px;text-align:center}
.jewel-article-links>a:hover{background:#f3f7fa}.jewel-article-links>a:focus-visible{outline:2px solid var(--blue);outline-offset:-2px}
.jewel-article-directory>.text-link{display:inline-flex;align-items:center;gap:12px;min-height:48px;margin-top:18px;font-size:14px;line-height:1.7}
@media(max-width:760px){.jewel-article-directory{padding-block:28px 32px}.jewel-article-links{grid-template-columns:1fr;gap:0}.jewel-article-links>a{min-height:96px;padding-block:18px}.jewel-article-links strong{font-size:17px}.jewel-article-directory>.text-link{font-size:14px}}
/* Local article diagrams and examples: retain home navigation geometry. */
.resource-subsection{margin-top:48px;padding-top:32px;border-top:1px solid var(--line)}
.resource-subsection>p{max-width:85ch;color:var(--muted);margin-bottom:25px}
.resource-subsection>.resource-links{grid-template-columns:repeat(2,minmax(0,1fr))}
.knowledge-flow{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;list-style:none;padding:22px 0;margin:0 0 32px;border-block:1px solid var(--line)}
.knowledge-flow li{display:flex;align-items:flex-start;gap:12px;min-width:0;color:var(--navy);font-size:14px;line-height:1.65}
.knowledge-flow li>span{flex:0 0 30px;width:30px;height:30px;display:grid;place-items:center;border:1px solid #ccdae4;border-radius:50%;font-size:11px;color:#7d6742}
.knowledge-example{margin-top:24px;padding:26px;border:1px solid #dce5ec;border-radius:12px;background:linear-gradient(140deg,#f5f8fa,#fff)}
.knowledge-example h3{font-size:22px;line-height:1.4;margin:0 0 16px;color:var(--navy)}
.knowledge-example dl{margin:20px 0 24px;border-block:1px solid #dbe4eb}
.knowledge-example dl>div{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:18px;padding:14px 0;align-items:start}
.knowledge-example dl>div+div{border-top:1px solid #e4ebf0}
.knowledge-example dt,.knowledge-example dd{font-size:15px;line-height:1.7;overflow-wrap:anywhere}
.knowledge-example dt{color:#4c6172}.knowledge-example dd{margin:0;font-weight:600;text-align:right;color:var(--navy)}
.knowledge-example p.example-result{padding-left:16px;border-left:2px solid #af9462;font-size:16px;line-height:1.85}
.knowledge-example .article-section-sources{margin-bottom:0}
@media(max-width:760px){
 .resource-subsection{margin-top:32px;padding-top:24px}.resource-subsection>.resource-links{grid-template-columns:1fr}
 .knowledge-flow{grid-template-columns:1fr;gap:14px;padding:20px 0}.knowledge-flow li{font-size:15px}
 .knowledge-example{padding:20px 18px;border-radius:10px}.knowledge-example h3{font-size:21px}
 .knowledge-example dl>div{grid-template-columns:1fr;gap:4px;padding:13px 0}.knowledge-example dd{text-align:left;font-size:16px}
 .knowledge-example p.example-result{padding-left:12px}
}
.editorial:has(.knowledge-contents) .text-block{scroll-margin-top:0}
.knowledge-aside .desktop-contents+h2{margin-top:28px}
.article-section-sources summary{display:list-item;cursor:pointer;min-height:44px;padding:10px 0;font-size:13px;line-height:1.8;color:#47647b}
.article-section-sources summary:focus-visible,.knowledge-contents summary:focus-visible{outline:2px solid var(--blue);outline-offset:4px}
.article-section-sources[open]{padding-bottom:12px}
@media(max-width:1000px){
 .knowledge-contents{display:block;margin:0 0 24px;border:1px solid var(--line);border-radius:8px;background:#f6f9fb;padding:0 18px}
 .knowledge-contents summary{cursor:pointer;min-height:48px;padding:12px 0;line-height:1.6;color:var(--navy);font-size:16px}
 .knowledge-contents nav{padding-bottom:12px}
 .knowledge-contents a{display:flex;align-items:center;min-height:48px;border-top:1px solid var(--line);padding:12px 0;font-size:15px;line-height:1.65;color:var(--navy)}
 .knowledge-aside .desktop-contents{display:none}
 .knowledge-aside .desktop-contents+h2{margin-top:0}
}
@media(max-width:760px){
 .source-jump a{font-size:12px;line-height:1.5;padding:8px 4px}
 .editorial:has(.knowledge-contents){padding-top:32px}
}
.service-scope-note{margin-top:24px;padding:20px 24px;background:var(--pale,#f3f6f9);border-inline-start:3px solid var(--navy);border-radius:0 8px 8px 0}
.service-scope-note h3{margin:0 0 10px;color:var(--navy);font-size:18px;line-height:1.5}
.service-scope-note p{margin:0;font-size:15px;line-height:1.85;overflow-wrap:anywhere}
@media(max-width:760px){.service-scope-note{padding:18px 20px}}