:root{--ink:#15312b;--forest:#102e28;--forest-2:#183c34;--mint:#76d69a;--mint-deep:#35a86b;--mint-pale:#dff1e8;--paper:#f3f5f2;--white:#fff;--line:#c8d9d1;--muted:#5d746d;--mono:"DM Mono",monospace;--sans:"Plus Jakarta Sans",Arial,sans-serif}
*{box-sizing:border-box}html{background:#dfe6e2}body{margin:0;color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.5}.skip-link{position:fixed;left:1rem;top:-5rem;z-index:100;background:var(--mint);padding:.75rem 1rem}.skip-link:focus{top:1rem}button{font:inherit}img{display:block;max-width:100%}.reading-room{min-height:100vh;display:grid;grid-template-columns:230px minmax(0,1fr);padding:18px;gap:18px;background:radial-gradient(circle at 80% 15%,#f7f9f7 0,#e7ece9 36%,#dce4df 100%)}
.folio-index{height:calc(100vh - 36px);position:sticky;top:18px;background:var(--forest);color:#fff;border-radius:26px;padding:28px 22px;display:flex;flex-direction:column;overflow:hidden}.folio-index:after{content:"";position:absolute;width:280px;height:280px;border:1px solid rgba(118,214,154,.15);border-radius:50%;bottom:-165px;right:-140px}.issue-mark{display:flex;justify-content:space-between;align-items:start;gap:10px}.issue-mark span{font-weight:700;letter-spacing:-.04em}.issue-mark small,.index-copy span,.index-hint{font:500 .58rem var(--mono);letter-spacing:.08em;color:var(--mint)}.index-rule{height:1px;background:rgba(255,255,255,.15);margin:22px 0}.index-copy strong{display:block;font-size:1.35rem;line-height:1.1;letter-spacing:-.04em;margin-top:9px}.page-tabs{display:grid;gap:6px;margin-top:auto;position:relative;z-index:1}.page-tab{border:0;background:transparent;color:#a8bdb5;border-radius:13px;text-align:left;padding:12px;display:grid;grid-template-columns:32px 1fr;gap:8px;align-items:start;cursor:pointer}.page-tab b{font:500 .65rem var(--mono);color:var(--mint)}.page-tab span{font-size:.73rem;line-height:1.35}.page-tab:hover,.page-tab.active{background:rgba(118,214,154,.13);color:#fff}.index-hint{margin:24px 0 0;color:#8ea89f}.index-hint kbd{font:inherit;border:1px solid rgba(255,255,255,.2);border-radius:4px;padding:2px 5px;color:#fff}
.folio{min-width:0}.page-stack{max-width:1480px;margin:0 auto;perspective:1600px}.sheet{min-height:calc(100vh - 100px);background:var(--white);border-radius:26px;padding:clamp(28px,4vw,68px);box-shadow:0 28px 80px rgba(22,49,43,.12);animation:pageIn .45s ease both;overflow:hidden}.sheet[hidden]{display:none}.sheet-topline{display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid var(--line);padding-bottom:20px}.sheet-topline img{width:128px}.sheet-topline>span,.label,.topic-number,.section-intro>span,.chapter-note>span,.security-title>span{font:500 .68rem var(--mono);letter-spacing:.08em;color:var(--mint-deep)}
.overview-lead{display:grid;grid-template-columns:minmax(0,.95fr) minmax(430px,.7fr);gap:clamp(40px,6vw,100px);align-items:center;padding:clamp(38px,6vw,88px) 0}.overview-copy h1,.chapter-heading h1{font-size:clamp(2.9rem,5.2vw,6.1rem);line-height:.98;letter-spacing:-.065em;margin:18px 0 26px;max-width:920px}.overview-copy h1 em,.chapter-heading h1 em{font-style:normal;color:var(--mint-deep)}.lead{font-size:clamp(1rem,1.35vw,1.25rem);line-height:1.7;color:var(--muted);max-width:700px}.callout{border-left:4px solid var(--mint);padding:2px 0 2px 18px;margin-top:34px}.callout span{font:500 .7rem var(--mono);color:var(--mint-deep)}.callout p{margin:4px 0 0}.portrait-frame{margin:0;position:relative}.portrait-frame:before{content:"";position:absolute;inset:22px -22px -22px 22px;border-radius:28px;background:var(--mint)}.portrait-frame img{position:relative;width:100%;aspect-ratio:4/5;object-fit:cover;border-radius:28px;filter:saturate(.82)}.portrait-frame figcaption{position:absolute;left:-24px;bottom:28px;background:var(--forest);color:var(--mint);padding:12px 16px;border-radius:8px;font:500 .6rem var(--mono);letter-spacing:.06em}
.facts{display:grid;grid-template-columns:repeat(3,1fr);background:var(--mint-pale);border-top:5px solid var(--mint);border-radius:0 0 22px 22px;padding:26px 0}.facts div{text-align:center;padding:8px 18px;border-left:1px solid #b9d3c7}.facts div:first-child{border:0}.facts strong{display:block;font-size:clamp(1.7rem,2.6vw,3rem);letter-spacing:-.05em}.facts span{display:block;color:var(--muted);font-size:.86rem;margin-top:4px}.responsibilities{padding:56px 0 40px}.section-intro h2{font-size:clamp(1.7rem,2.8vw,3rem);letter-spacing:-.05em;margin:10px 0 4px}.section-intro p{color:var(--muted);margin:0}.responsibility-grid{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--mint);margin-top:30px}.responsibility-grid article{padding:26px 24px 10px 0;border-left:1px solid var(--line)}.responsibility-grid article:not(:first-child){padding-left:28px}.responsibility-grid article:first-child{border:0}.responsibility-grid span{font:500 1rem var(--mono);color:var(--mint-deep)}.responsibility-grid h3{font-size:1.05rem;margin:12px 0 4px}.responsibility-grid p{font-size:.85rem;color:var(--muted);margin:0}.sector-strip{margin:18px calc(clamp(28px,4vw,68px) * -1) calc(clamp(28px,4vw,68px) * -1);background:var(--forest);color:white;padding:24px clamp(28px,4vw,68px)}.sector-strip span{font-size:.68rem;font-weight:700;color:var(--mint)}.sector-strip p{margin:3px 0 0}
.chapter-heading{padding:54px 0 44px;border-bottom:1px solid var(--mint)}.chapter-heading h1{font-size:clamp(3rem,5vw,5.7rem);margin-bottom:16px}.chapter-heading>p:last-child{color:var(--muted);margin:0}.faq-layout{display:grid;grid-template-columns:280px 1fr;gap:clamp(28px,5vw,74px);margin-top:38px}.chapter-aside{background:var(--forest);color:#fff;border-radius:20px;overflow:hidden}.chapter-aside>span{font-size:2.7rem;font-weight:400;line-height:.9;display:block;padding:26px}.chapter-aside>p{color:#c0d0ca;padding:0 26px 22px;font-size:.84rem}.chapter-aside>img{height:230px;width:100%;object-fit:cover}.chapter-aside>div{padding:24px}.chapter-aside b{font-size:.92rem}.chapter-aside div p{font-size:.75rem;color:#c0d0ca;margin:8px 0 0}.accordion{border-top:1px solid var(--line)}.qa{border-bottom:1px solid var(--line)}.qa button{width:100%;border:0;background:transparent;display:grid;grid-template-columns:42px 1fr 24px;gap:10px;text-align:left;padding:21px 0;cursor:pointer;color:var(--ink)}.qa button>span{font:500 .7rem var(--mono);color:var(--mint-deep)}.qa button strong{font-size:1rem}.qa button i{font-style:normal;color:var(--mint-deep)}.answer{padding:0 34px 20px 52px;color:var(--muted);font-size:.86rem;line-height:1.65}.answer p{margin:0}.chapter-note{margin:34px 0 0  calc(280px + clamp(28px,5vw,74px));background:var(--mint-pale);border-left:5px solid var(--forest);padding:20px 24px;border-radius:0 14px 14px 0}.chapter-note p{margin:5px 0 0;font-size:.86rem}
.sheet-it{background:linear-gradient(var(--forest) 0 320px,var(--paper) 320px);padding-top:40px}.sheet-topline.inverse{border-color:rgba(255,255,255,.18);color:#fff}.sheet-topline.inverse img{background:#fff;padding:10px 14px;border-radius:12px}.sheet-topline.inverse>span{color:var(--mint)}.inverse-heading{color:#fff;border:0;padding-bottom:62px}.inverse-heading .label{color:var(--mint)}.inverse-heading h1{font-size:clamp(2.9rem,4.8vw,5.4rem);margin-top:15px}.inverse-heading h1 em{color:var(--mint)}.inverse-heading>p:last-child{color:#bfd1c9}.it-columns{display:grid;grid-template-columns:1fr 1fr;gap:18px}.topic-card{background:#fff;border:1px solid #dce5e0;border-radius:22px;padding:30px}.topic-number{margin-bottom:34px}.topic-card h2{font-size:clamp(1.8rem,3vw,3.1rem);letter-spacing:-.055em;margin:0 0 24px}.topic-card details{border-top:1px solid var(--line);padding:15px 0}.topic-card summary{cursor:pointer;font-weight:700;font-size:.84rem;list-style:none;display:flex;justify-content:space-between;gap:1rem}.topic-card summary::-webkit-details-marker{display:none}.topic-card summary:after{content:"+";color:var(--mint-deep)}.topic-card details[open] summary:after{content:"−"}.topic-card details p{color:var(--muted);font-size:.76rem;line-height:1.55;margin:10px 28px 0 0}.accent-card{background:var(--mint-pale)}.approval-stamp{margin-top:20px;border:2px solid var(--mint-deep);color:var(--mint-deep);padding:16px;font:500 .72rem var(--mono);width:max-content;transform:rotate(-2deg)}.security-band{background:var(--forest);color:#fff;margin-top:18px;border-radius:22px;padding:30px}.security-title{display:grid;grid-template-columns:1fr 1fr;gap:20px;align-items:end;border-bottom:1px solid rgba(255,255,255,.18);padding-bottom:24px}.security-title>span{grid-column:1/-1;color:var(--mint)}.security-title h2{font-size:clamp(1.7rem,3vw,3.1rem);letter-spacing:-.055em;line-height:1.05;margin:0}.security-title p{color:#bdd0c8;margin:0;font-size:.84rem}.security-points{display:grid;grid-template-columns:repeat(4,1fr);gap:0;margin-top:20px}.security-points article{padding:16px;border-left:1px solid rgba(255,255,255,.13)}.security-points article:first-child,.security-points article:nth-child(5){border-left:0}.security-points span{font:500 .64rem var(--mono);color:var(--mint)}.security-points h3{font-size:.78rem;margin:7px 0}.security-points p{font-size:.67rem;line-height:1.5;color:#b9cec5;margin:0}
.folio-controls{height:64px;display:flex;align-items:center;gap:14px;max-width:1480px;margin:0 auto;padding:12px 2px 0}.arrow-button{width:44px;height:44px;border-radius:50%;border:1px solid #b8c9c1;background:rgba(255,255,255,.7);color:var(--forest);cursor:pointer}.arrow-button:hover:not(:disabled){background:var(--forest);color:#fff}.arrow-button:disabled{opacity:.3;cursor:not-allowed}.folio-controls>span{font:.68rem var(--mono);color:var(--muted);white-space:nowrap}.folio-controls>span b{color:var(--forest)}.progress{height:2px;background:#b8c9c1;flex:1}.progress i{display:block;height:100%;width:33.333%;background:var(--forest);transition:width .35s ease}@keyframes pageIn{from{opacity:0;transform:rotateY(2deg) translateX(16px)}to{opacity:1;transform:none}}
@media(max-width:980px){.reading-room{grid-template-columns:1fr;padding:8px}.folio-index{height:auto;position:static;border-radius:20px;padding:14px 16px;display:grid;grid-template-columns:auto 1fr;align-items:center}.issue-mark{display:block}.issue-mark small{display:block}.index-rule,.index-copy,.index-hint{display:none}.page-tabs{display:flex;margin:0 0 0 auto}.page-tab{grid-template-columns:auto;padding:10px}.page-tab span{display:none}.sheet{border-radius:20px}.overview-lead{grid-template-columns:1fr}.portrait-frame{max-width:560px;margin:auto}.faq-layout{grid-template-columns:1fr}.chapter-aside{display:grid;grid-template-columns:1fr 1fr}.chapter-aside>img{height:100%;grid-column:2;grid-row:1/3}.chapter-aside>div{grid-column:1/-1}.chapter-note{margin-left:0}.security-points{grid-template-columns:repeat(2,1fr)}.security-points article:nth-child(odd){border-left:0}}
@media(max-width:680px){body{font-size:15px}.reading-room{padding:5px;gap:7px}.folio-index{border-radius:16px}.sheet{padding:22px 18px;min-height:calc(100vh - 144px);border-radius:16px}.sheet-topline img{width:104px}.sheet-topline>span{font-size:.55rem}.overview-copy h1,.chapter-heading h1{font-size:clamp(2.55rem,13vw,4.2rem)}.portrait-frame:before{inset:12px -10px -12px 10px}.portrait-frame figcaption{left:10px}.facts{grid-template-columns:1fr}.facts div{border-left:0;border-top:1px solid #b9d3c7;padding:15px}.facts div:first-child{border:0}.responsibility-grid{display:block}.responsibility-grid article,.responsibility-grid article:not(:first-child){border-left:0;border-top:1px solid var(--line);padding:18px 0}.chapter-aside{display:block}.chapter-aside>img{height:200px}.qa button{grid-template-columns:32px 1fr 20px}.answer{padding-left:42px}.sheet-it{background:linear-gradient(var(--forest) 0 295px,var(--paper) 295px)}.it-columns{grid-template-columns:1fr}.security-title{display:block}.security-title h2{margin:9px 0}.security-points{grid-template-columns:1fr}.security-points article{border-left:0;border-top:1px solid rgba(255,255,255,.13)}.folio-controls{padding-inline:7px}.sector-strip{margin-inline:-18px;margin-bottom:-22px}.page-tab{padding:8px}}
@media(prefers-reduced-motion:reduce){.sheet{animation:none}.progress i{transition:none}}
@media print{body{background:#fff}.reading-room{display:block;padding:0}.folio-index,.folio-controls{display:none}.sheet,.sheet[hidden]{display:block!important;box-shadow:none;border-radius:0;min-height:100vh;break-after:page}.page-stack{max-width:none}}
