:root {
  --ifrs-navy: #062b45;
  --ifrs-navy-deep: #031e30;
  --ifrs-blue: #0795d2;
  --ifrs-blue-dark: #0577ad;
  --ifrs-blue-soft: #eaf8fe;
  --ifrs-green: #20a447;
  --ifrs-green-dark: #168438;
  --ifrs-green-soft: #eef9f1;
  --ifrs-red: #d71920;
  --ifrs-ink: #102330;
  --ifrs-muted: #5e707b;
  --ifrs-line: #dbe8ee;
  --ifrs-soft: #f5f9fb;
  --ifrs-white: #fff;
  --ifrs-radius-xl: 30px;
  --ifrs-radius-lg: 22px;
  --ifrs-radius-md: 15px;
  --ifrs-shadow: 0 28px 80px rgba(7, 53, 79, .13);
  --ifrs-shadow-soft: 0 16px 46px rgba(7, 53, 79, .08);
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 136px;
}

body {
  margin: 0;
  color: var(--ifrs-ink);
  background: var(--ifrs-white);
  font-family: "Geist", Arial, Helvetica, sans-serif;
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}

body a {
  color: inherit;
}

.ifrs-skip-link {
  position: fixed;
  top: 12px;
  left: 12px;
  z-index: 1000;
  padding: 10px 14px;
  border-radius: 8px;
  color: #fff;
  background: var(--ifrs-navy);
  font-size: 13px;
  font-weight: 800;
  text-decoration: none;
  transform: translateY(calc(-100% - 24px));
  transition: transform .18s ease;
}

.ifrs-skip-link:focus {
  transform: translateY(0);
}

.ifrs-guide {
  overflow: clip;
}

.ifrs-guide img,
.ifrs-guide svg {
  display: block;
  max-width: 100%;
}

.ifrs-guide h1,
.ifrs-guide h2,
.ifrs-guide h3,
.ifrs-guide p,
.ifrs-guide a {
  overflow-wrap: break-word;
}

.ifrs-guide h1,
.ifrs-guide h2,
.ifrs-guide h3 {
  text-wrap: balance;
}

.ifrs-guide p {
  text-wrap: pretty;
}

.ifrs-guide [id] {
  scroll-margin-top: 136px;
}

.ifrs-container {
  width: min(1180px, calc(100% - 48px));
  margin-inline: auto;
}

.ifrs-breadcrumb {
  border-bottom: 1px solid var(--ifrs-line);
  background: #f7fbfd;
}

.ifrs-breadcrumb .ifrs-container {
  min-height: 44px;
  display: flex;
  align-items: center;
  gap: 9px;
  overflow: hidden;
  color: #71828b;
  font-size: 12px;
  font-weight: 700;
  white-space: nowrap;
}

.ifrs-breadcrumb a {
  color: var(--ifrs-blue-dark);
  text-decoration: none;
}

.ifrs-breadcrumb strong {
  overflow: hidden;
  color: var(--ifrs-ink);
  text-overflow: ellipsis;
}

.ifrs-hero {
  position: relative;
  isolation: isolate;
  overflow: hidden;
  padding: 70px 0 86px;
  background:
    radial-gradient(circle at 90% 7%, rgba(7, 149, 210, .14), transparent 24%),
    radial-gradient(circle at 7% 58%, rgba(32, 164, 71, .09), transparent 22%),
    linear-gradient(145deg, #f4fafc 0%, #fff 54%, #edf8fc 100%);
}

.ifrs-hero::before {
  content: "";
  position: absolute;
  z-index: -1;
  width: 520px;
  height: 520px;
  top: -360px;
  left: calc(50% - 260px);
  border: 1px solid rgba(7, 149, 210, .14);
  border-radius: 50%;
  box-shadow: 0 0 0 82px rgba(7, 149, 210, .025), 0 0 0 164px rgba(7, 149, 210, .018);
}

.ifrs-hero-inner {
  text-align: center;
}

.ifrs-kicker,
.ifrs-eyebrow {
  color: var(--ifrs-blue-dark);
  font-size: 11px;
  font-style: normal;
  font-weight: 900;
  letter-spacing: .12em;
  text-transform: uppercase;
}

.ifrs-kicker i {
  padding-inline: 5px;
  color: var(--ifrs-green);
  font-style: normal;
}

.ifrs-hero h1 {
  max-width: 1020px;
  margin: 18px auto 22px;
  color: var(--ifrs-navy);
  font-size: clamp(46px, 6.2vw, 76px);
  font-weight: 920;
  line-height: .98;
  letter-spacing: -.055em;
}

.ifrs-lead {
  max-width: 850px;
  margin: 0 auto;
  color: #4d6471;
  font-size: 18px;
  line-height: 1.72;
}

.ifrs-lead strong {
  color: var(--ifrs-navy);
}

.ifrs-meta {
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  gap: 8px 22px;
  margin-top: 23px;
  color: #72838d;
  font-size: 12px;
}

.ifrs-meta strong {
  color: #455c69;
}

.ifrs-video-feature {
  max-width: 1080px;
  margin: 46px auto 0;
  padding: 14px;
  border: 1px solid rgba(7, 149, 210, .2);
  border-radius: 31px;
  background: rgba(255, 255, 255, .92);
  box-shadow: 0 38px 100px rgba(6, 43, 69, .2);
  text-align: left;
}

.ifrs-video-heading {
  min-height: 70px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  padding: 4px 12px 14px;
}

.ifrs-video-heading > div {
  min-width: 0;
}

.ifrs-video-badge {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  color: var(--ifrs-red);
  font-size: 9px;
  font-weight: 900;
  letter-spacing: .11em;
}

.ifrs-video-badge i {
  width: 24px;
  height: 24px;
  display: grid;
  place-items: center;
  border-radius: 50%;
  color: #fff;
  background: var(--ifrs-red);
  font-size: 8px;
  font-style: normal;
  letter-spacing: 0;
}

.ifrs-video-heading h2 {
  margin: 7px 0 0;
  color: var(--ifrs-navy);
  font-size: clamp(20px, 2.4vw, 30px);
  line-height: 1.1;
  letter-spacing: -.03em;
}

.ifrs-video-heading > a {
  flex: none;
  color: var(--ifrs-blue-dark);
  font-size: 12px;
  font-weight: 850;
  text-decoration: underline;
  text-decoration-thickness: 1px;
  text-underline-offset: 4px;
}

.ifrs-video-shell {
  overflow: hidden;
  padding: 8px;
  border-radius: 22px;
  background: linear-gradient(145deg, var(--ifrs-navy-deep), #0c496b);
}

.ifrs-video-frame {
  position: relative;
  overflow: hidden;
  width: 100%;
  aspect-ratio: 16 / 9;
  border-radius: 16px;
  background: #000;
}

.ifrs-video-frame iframe {
  width: 100%;
  height: 100%;
  display: block;
  border: 0;
}

.ifrs-video-caption {
  margin: 13px 12px 4px;
  color: #6b7f8a;
  font-size: 12px;
  line-height: 1.55;
  text-align: center;
}

.ifrs-toc {
  position: sticky;
  top: 82px;
  z-index: 80;
  border-block: 1px solid var(--ifrs-line);
  background: rgba(255, 255, 255, .96);
  -webkit-backdrop-filter: blur(14px);
  backdrop-filter: blur(14px);
}

.ifrs-toc .ifrs-container {
  min-height: 58px;
  display: flex;
  align-items: center;
  gap: 26px;
}

.ifrs-toc .ifrs-container > span {
  flex: none;
  color: var(--ifrs-navy);
  font-size: 11px;
  font-weight: 900;
  letter-spacing: .09em;
  text-transform: uppercase;
}

.ifrs-toc .ifrs-container > div {
  display: flex;
  align-items: center;
  gap: 8px;
  overflow-x: auto;
  scrollbar-width: none;
}

.ifrs-toc .ifrs-container > div::-webkit-scrollbar {
  display: none;
}

.ifrs-toc a {
  flex: none;
  padding: 7px 10px;
  border-radius: 999px;
  color: #556b78;
  font-size: 12px;
  font-weight: 750;
  text-decoration: none;
  white-space: nowrap;
}

.ifrs-toc a:hover,
.ifrs-toc a:focus-visible {
  color: var(--ifrs-blue-dark);
  background: var(--ifrs-blue-soft);
}

.ifrs-section {
  padding-block: 86px;
}

.ifrs-soft {
  background: var(--ifrs-soft);
}

.ifrs-section h2 {
  margin: 11px 0 18px;
  color: var(--ifrs-navy);
  font-size: clamp(32px, 4vw, 49px);
  font-weight: 900;
  line-height: 1.05;
  letter-spacing: -.045em;
}

.ifrs-section h3 {
  margin: 0 0 10px;
  color: var(--ifrs-navy);
  font-size: 19px;
  font-weight: 850;
  line-height: 1.25;
}

.ifrs-section p {
  margin: 0 0 17px;
  color: var(--ifrs-muted);
  font-size: 16px;
  line-height: 1.76;
}

.ifrs-heading {
  max-width: 790px;
  margin-bottom: 38px;
}

.ifrs-heading-centered {
  margin-inline: auto;
  text-align: center;
}

.ifrs-heading-inline {
  max-width: none;
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(280px, .7fr);
  align-items: end;
  gap: 48px;
}

.ifrs-heading-inline p {
  margin: 0 0 8px;
}

.ifrs-chapters {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 14px;
}

.ifrs-chapters > a {
  min-width: 0;
  min-height: 164px;
  display: flex;
  flex-direction: column;
  padding: 22px;
  border: 1px solid var(--ifrs-line);
  border-radius: 19px;
  color: var(--ifrs-ink);
  background: #fff;
  box-shadow: var(--ifrs-shadow-soft);
  text-decoration: none;
  transition: transform .18s ease, border-color .18s ease, box-shadow .18s ease;
}

.ifrs-chapters > a:hover {
  border-color: #9ed8ed;
  box-shadow: 0 18px 48px rgba(7, 53, 79, .12);
  transform: translateY(-3px);
}

.ifrs-chapters time {
  width: max-content;
  margin-bottom: 24px;
  padding: 6px 8px;
  border-radius: 7px;
  color: #fff;
  background: var(--ifrs-red);
  font-size: 10px;
  font-weight: 900;
  letter-spacing: .06em;
}

.ifrs-chapters span {
  display: grid;
  gap: 6px;
}

.ifrs-chapters strong {
  color: var(--ifrs-navy);
  font-size: 16px;
  line-height: 1.3;
}

.ifrs-chapters small {
  color: var(--ifrs-muted);
  font-size: 12px;
  line-height: 1.5;
}

.ifrs-two-columns {
  display: grid;
  grid-template-columns: minmax(0, 1.18fr) minmax(320px, .82fr);
  align-items: center;
  gap: clamp(42px, 7vw, 88px);
}

.ifrs-two-columns > *,
.ifrs-dark-grid > *,
.ifrs-form-layout > *,
.ifrs-timing-grid > *,
.ifrs-final-grid > * {
  min-width: 0;
}

.ifrs-text-link {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  color: var(--ifrs-blue-dark);
  font-size: 14px;
  font-weight: 850;
  line-height: 1.5;
  text-decoration: underline;
  text-decoration-thickness: 1px;
  text-underline-offset: 4px;
}

.ifrs-text-link:hover {
  color: var(--ifrs-navy);
}

.ifrs-alert {
  display: flex;
  gap: 17px;
  padding: 29px;
  border: 1px solid #f1c8c9;
  border-left: 5px solid var(--ifrs-red);
  border-radius: var(--ifrs-radius-lg);
  background: #fff7f7;
  box-shadow: var(--ifrs-shadow-soft);
}

.ifrs-alert > span {
  width: 39px;
  height: 39px;
  flex: none;
  display: grid;
  place-items: center;
  border-radius: 50%;
  color: #fff;
  background: var(--ifrs-red);
  font-weight: 950;
}

.ifrs-alert strong {
  display: block;
  margin: 1px 0 7px;
  color: var(--ifrs-navy);
  font-size: 17px;
  line-height: 1.35;
}

.ifrs-alert p {
  margin: 0;
  font-size: 14px;
  line-height: 1.65;
}

.ifrs-dark {
  position: relative;
  isolation: isolate;
  overflow: hidden;
  color: #fff;
  background:
    radial-gradient(circle at 88% 10%, rgba(7, 149, 210, .34), transparent 27%),
    radial-gradient(circle at 7% 95%, rgba(32, 164, 71, .19), transparent 24%),
    linear-gradient(145deg, var(--ifrs-navy-deep), var(--ifrs-navy));
}

.ifrs-dark::after {
  content: "";
  position: absolute;
  z-index: -1;
  width: 390px;
  height: 390px;
  right: -270px;
  bottom: -250px;
  border: 1px solid rgba(115, 214, 255, .22);
  border-radius: 50%;
  box-shadow: 0 0 0 70px rgba(115, 214, 255, .035), 0 0 0 140px rgba(115, 214, 255, .022);
}

.ifrs-dark .ifrs-eyebrow {
  color: #73d6ff;
}

.ifrs-dark h2 {
  color: #fff;
}

.ifrs-dark p {
  color: #b8d0dc;
}

.ifrs-dark-grid {
  display: grid;
  grid-template-columns: minmax(0, .85fr) minmax(420px, 1.15fr);
  align-items: center;
  gap: clamp(48px, 7vw, 90px);
}

.ifrs-dark .button,
.ifrs-guide .button {
  min-height: 48px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 13px 19px;
  border: 1px solid var(--ifrs-green);
  border-radius: 12px;
  color: #fff;
  background: var(--ifrs-green);
  box-shadow: 0 14px 34px rgba(32, 164, 71, .22);
  font-size: 14px;
  font-weight: 850;
  line-height: 1.2;
  text-decoration: none;
  transition: transform .18s ease, background .18s ease, border-color .18s ease;
}

.ifrs-guide .button:hover {
  border-color: var(--ifrs-green-dark);
  background: var(--ifrs-green-dark);
  transform: translateY(-2px);
}

.ifrs-mini-steps {
  display: grid;
  gap: 12px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.ifrs-mini-steps li {
  display: grid;
  grid-template-columns: 56px minmax(0, 1fr);
  gap: 17px;
  align-items: start;
  padding: 22px;
  border: 1px solid rgba(255, 255, 255, .14);
  border-radius: 18px;
  background: rgba(255, 255, 255, .07);
}

.ifrs-mini-steps li > span {
  width: 56px;
  height: 56px;
  display: grid;
  place-items: center;
  border: 1px solid rgba(115, 214, 255, .24);
  border-radius: 15px;
  color: #73d6ff;
  background: rgba(115, 214, 255, .07);
  font-size: 12px;
  font-weight: 900;
}

.ifrs-mini-steps h3 {
  margin-top: 2px;
  color: #fff;
  font-size: 17px;
}

.ifrs-mini-steps p {
  margin: 0;
  font-size: 14px;
  line-height: 1.6;
}

.ifrs-rule-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.ifrs-rule-grid article {
  min-width: 0;
  padding: 28px;
  border: 1px solid var(--ifrs-line);
  border-radius: var(--ifrs-radius-lg);
  background: #fff;
  box-shadow: var(--ifrs-shadow-soft);
}

.ifrs-rule-mark {
  display: inline-block;
  margin-bottom: 30px;
  color: var(--ifrs-blue);
  font-size: 13px;
  font-weight: 950;
  letter-spacing: .12em;
}

.ifrs-rule-grid p {
  margin: 0;
  font-size: 14px;
  line-height: 1.65;
}

.ifrs-example {
  display: grid;
  grid-template-columns: 180px minmax(0, 1fr);
  align-items: center;
  gap: 30px;
  margin-top: 24px;
  padding: 27px 30px;
  border: 1px solid #c9e8d0;
  border-radius: var(--ifrs-radius-lg);
  background: var(--ifrs-green-soft);
}

.ifrs-example-label {
  padding-right: 28px;
  border-right: 1px solid #b9dec3;
  color: var(--ifrs-green-dark);
  font-size: 11px;
  font-weight: 950;
  letter-spacing: .11em;
}

.ifrs-example strong {
  color: var(--ifrs-navy);
  font-size: 19px;
}

.ifrs-example p {
  margin: 6px 0 0;
  font-size: 14px;
  line-height: 1.65;
}

.ifrs-flow {
  position: relative;
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.ifrs-flow::before {
  content: "";
  position: absolute;
  top: 39px;
  right: 15%;
  left: 15%;
  z-index: -1;
  height: 2px;
  background: var(--ifrs-line);
}

.ifrs-flow li {
  min-width: 0;
  text-align: center;
}

.ifrs-flow li > span {
  width: 78px;
  height: 78px;
  display: grid;
  place-items: center;
  margin: 0 auto 23px;
  border: 8px solid #fff;
  border-radius: 50%;
  color: #fff;
  background: linear-gradient(145deg, var(--ifrs-navy), var(--ifrs-blue-dark));
  box-shadow: 0 12px 28px rgba(7, 53, 79, .18);
  font-size: 16px;
  font-weight: 950;
}

.ifrs-flow p {
  max-width: 320px;
  margin: 0 auto;
  font-size: 14px;
  line-height: 1.65;
}

.ifrs-inline-cta {
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  align-items: center;
  gap: 28px;
  margin-top: 48px;
  padding: 29px 32px;
  border-radius: var(--ifrs-radius-lg);
  color: #fff;
  background: var(--ifrs-navy);
}

.ifrs-inline-cta strong {
  font-size: 20px;
}

.ifrs-inline-cta p {
  margin: 5px 0 0;
  color: #b8d0dc;
  font-size: 14px;
}

.ifrs-version-grid {
  max-width: 920px;
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
  margin-inline: auto;
}

.ifrs-version-grid article {
  min-width: 0;
  padding: 30px;
  border: 1px solid var(--ifrs-line);
  border-radius: var(--ifrs-radius-lg);
  background: #fff;
  box-shadow: var(--ifrs-shadow-soft);
}

.ifrs-version-grid .ifrs-version-featured {
  border-color: #a7dcb4;
  background: var(--ifrs-green-soft);
}

.ifrs-version-tag,
.ifrs-card-kicker {
  color: var(--ifrs-blue-dark);
  font-size: 10px;
  font-weight: 950;
  letter-spacing: .11em;
}

.ifrs-version-featured .ifrs-version-tag {
  color: var(--ifrs-green-dark);
}

.ifrs-version-grid h3 {
  margin-top: 13px;
  font-size: 25px;
}

.ifrs-version-grid p {
  margin-bottom: 12px;
  font-size: 14px;
}

.ifrs-version-grid a {
  color: var(--ifrs-blue-dark);
  font-size: 13px;
  font-weight: 850;
  text-decoration: underline;
  text-underline-offset: 4px;
}

.ifrs-version-grid small {
  display: block;
  color: #4f6b58;
  font-size: 12px;
  line-height: 1.55;
}

.ifrs-process {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 14px;
  margin: 38px 0 0;
  padding: 0;
  list-style: none;
}

.ifrs-process li {
  min-width: 0;
  padding: 24px;
  border: 1px solid var(--ifrs-line);
  border-radius: 18px;
  background: #fff;
}

.ifrs-process li > span {
  display: block;
  margin-bottom: 25px;
  color: var(--ifrs-blue);
  font-size: 13px;
  font-weight: 950;
  letter-spacing: .12em;
}

.ifrs-process h3 {
  font-size: 17px;
}

.ifrs-process p {
  margin: 0;
  font-size: 13px;
  line-height: 1.6;
}

.ifrs-form-layout {
  display: grid;
  grid-template-columns: minmax(0, 1.18fr) minmax(320px, .82fr);
  align-items: center;
  gap: clamp(42px, 7vw, 88px);
}

.ifrs-check-card {
  padding: 31px;
  border: 1px solid var(--ifrs-line);
  border-radius: var(--ifrs-radius-xl);
  background: #fff;
  box-shadow: var(--ifrs-shadow);
}

.ifrs-check-card ol {
  display: grid;
  gap: 10px;
  margin: 20px 0 0;
  padding: 0;
  list-style: none;
}

.ifrs-check-card li {
  min-height: 50px;
  display: flex;
  align-items: center;
  gap: 13px;
  padding: 9px 12px;
  border-radius: 12px;
  color: #425966;
  background: var(--ifrs-soft);
  font-size: 14px;
  font-weight: 750;
}

.ifrs-check-card li span {
  width: 30px;
  height: 30px;
  flex: none;
  display: grid;
  place-items: center;
  border-radius: 9px;
  color: #fff;
  background: var(--ifrs-blue-dark);
  font-size: 11px;
  font-weight: 900;
}

.ifrs-doc-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.ifrs-doc-grid article {
  min-width: 0;
  padding: 29px;
  border: 1px solid var(--ifrs-line);
  border-radius: var(--ifrs-radius-lg);
  background: #fff;
  box-shadow: var(--ifrs-shadow-soft);
}

.ifrs-doc-icon {
  width: 48px;
  height: 48px;
  display: grid;
  place-items: center;
  margin-bottom: 27px;
  border-radius: 14px;
  color: #fff;
  background: linear-gradient(145deg, var(--ifrs-navy), var(--ifrs-blue-dark));
  font-size: 12px;
  font-weight: 900;
}

.ifrs-doc-grid p,
.ifrs-doc-grid li,
.ifrs-doc-grid small {
  font-size: 14px;
  line-height: 1.65;
}

.ifrs-doc-grid ul {
  display: grid;
  gap: 7px;
  margin: 18px 0 0;
  padding: 0;
  color: #4b616d;
  list-style: none;
}

.ifrs-doc-grid li {
  position: relative;
  padding-left: 18px;
}

.ifrs-doc-grid li::before {
  content: "✓";
  position: absolute;
  left: 0;
  color: var(--ifrs-green);
  font-weight: 900;
}

.ifrs-doc-grid a {
  color: var(--ifrs-blue-dark);
  font-size: 13px;
  font-weight: 850;
  text-decoration: underline;
  text-underline-offset: 4px;
}

.ifrs-doc-grid small {
  display: block;
  color: var(--ifrs-muted);
}

.ifrs-timing {
  color: #fff;
  background:
    radial-gradient(circle at 8% 100%, rgba(32, 164, 71, .18), transparent 24%),
    linear-gradient(145deg, var(--ifrs-navy-deep), var(--ifrs-navy));
}

.ifrs-timing-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.05fr) minmax(340px, .95fr);
  align-items: center;
  gap: clamp(42px, 7vw, 86px);
}

.ifrs-timing .ifrs-eyebrow {
  color: #73d6ff;
}

.ifrs-timing h2 {
  color: #fff;
}

.ifrs-timing p {
  color: #b8d0dc;
}

.ifrs-timing p strong {
  color: #fff;
}

.ifrs-app-card {
  padding: 32px;
  border: 1px solid rgba(255, 255, 255, .15);
  border-radius: var(--ifrs-radius-xl);
  background: rgba(255, 255, 255, .08);
  box-shadow: 0 28px 70px rgba(0, 0, 0, .22);
}

.ifrs-app-card .ifrs-card-kicker {
  color: #73d6ff;
}

.ifrs-app-card h3 {
  margin-top: 12px;
  color: #fff;
  font-size: 26px;
}

.ifrs-app-card p {
  font-size: 14px;
}

.ifrs-app-links {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin-top: 23px;
}

.ifrs-app-links a {
  padding: 10px 13px;
  border: 1px solid rgba(115, 214, 255, .3);
  border-radius: 10px;
  color: #d8f2fd;
  background: rgba(115, 214, 255, .08);
  font-size: 12px;
  font-weight: 850;
  text-decoration: none;
}

.ifrs-faq-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px;
}

.ifrs-faq-grid details {
  overflow: hidden;
  border: 1px solid var(--ifrs-line);
  border-radius: 16px;
  background: #fff;
}

.ifrs-faq-grid summary {
  min-height: 66px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  padding: 18px 20px;
  color: var(--ifrs-navy);
  font-size: 15px;
  font-weight: 850;
  line-height: 1.42;
  cursor: pointer;
  list-style: none;
}

.ifrs-faq-grid summary::-webkit-details-marker {
  display: none;
}

.ifrs-faq-grid summary b {
  width: 25px;
  height: 25px;
  flex: none;
  display: grid;
  place-items: center;
  border-radius: 50%;
  color: var(--ifrs-blue-dark);
  background: var(--ifrs-blue-soft);
  font-size: 18px;
  transition: transform .18s ease;
}

.ifrs-faq-grid details[open] summary b {
  transform: rotate(45deg);
}

.ifrs-faq-grid p {
  margin: -2px 20px 18px;
  padding-top: 15px;
  border-top: 1px solid var(--ifrs-line);
  font-size: 14px;
  line-height: 1.68;
}

.ifrs-final-cta {
  background: #fff;
}

.ifrs-final-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.08fr) minmax(360px, .92fr);
  align-items: center;
  gap: clamp(42px, 7vw, 88px);
}

.ifrs-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 28px;
}

.ifrs-guide .ifrs-button-secondary {
  border-color: var(--ifrs-blue);
  color: var(--ifrs-blue-dark);
  background: #fff;
  box-shadow: none;
}

.ifrs-guide .ifrs-button-secondary:hover {
  border-color: var(--ifrs-blue-dark);
  color: #fff;
  background: var(--ifrs-blue-dark);
}

.ifrs-related {
  padding: 31px;
  border: 1px solid var(--ifrs-line);
  border-radius: var(--ifrs-radius-xl);
  background: var(--ifrs-soft);
}

.ifrs-related .ifrs-card-kicker {
  display: block;
  margin-bottom: 15px;
}

.ifrs-related a {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 18px;
  padding: 16px 0;
  border-top: 1px solid var(--ifrs-line);
  color: var(--ifrs-navy);
  font-size: 14px;
  line-height: 1.45;
  text-decoration: none;
}

.ifrs-related a:hover {
  color: var(--ifrs-blue-dark);
}

.ifrs-related a span {
  flex: none;
  color: var(--ifrs-blue);
  font-size: 18px;
}

.ifrs-sources {
  padding: 25px 0;
  border-top: 1px solid var(--ifrs-line);
  background: #f7fbfd;
}

.ifrs-sources .ifrs-container {
  display: flex;
  align-items: center;
  gap: 24px;
}

.ifrs-sources strong {
  flex: none;
  color: var(--ifrs-navy);
  font-size: 12px;
}

.ifrs-sources nav {
  display: flex;
  flex-wrap: wrap;
  gap: 9px 18px;
}

.ifrs-sources a {
  color: var(--ifrs-blue-dark);
  font-size: 12px;
  font-weight: 750;
  text-decoration: underline;
  text-underline-offset: 3px;
}

.ifrs-guide a:focus-visible,
.ifrs-guide summary:focus-visible {
  outline: 3px solid #f0b53d;
  outline-offset: 3px;
}

@media (max-width: 1040px) {
  .ifrs-chapters {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .ifrs-chapters > a {
    min-height: 145px;
  }

  .ifrs-dark-grid,
  .ifrs-form-layout,
  .ifrs-timing-grid,
  .ifrs-final-grid {
    gap: 48px;
  }

  .ifrs-process {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 900px) {
  html {
    scroll-padding-top: 118px;
  }

  .ifrs-guide [id] {
    scroll-margin-top: 118px;
  }

  .ifrs-toc {
    top: 74px;
  }

  .ifrs-hero h1 {
    font-size: clamp(44px, 8vw, 64px);
  }

  .ifrs-two-columns,
  .ifrs-dark-grid,
  .ifrs-form-layout,
  .ifrs-timing-grid,
  .ifrs-final-grid {
    grid-template-columns: 1fr;
  }

  .ifrs-dark-grid,
  .ifrs-form-layout,
  .ifrs-timing-grid,
  .ifrs-final-grid {
    gap: 38px;
  }

  .ifrs-rule-grid,
  .ifrs-doc-grid {
    grid-template-columns: 1fr;
  }

  .ifrs-doc-grid article,
  .ifrs-rule-grid article {
    display: grid;
    grid-template-columns: 60px minmax(0, 1fr);
    column-gap: 18px;
  }

  .ifrs-doc-grid .ifrs-doc-icon,
  .ifrs-rule-grid .ifrs-rule-mark {
    grid-row: 1 / span 4;
    margin: 0;
  }

  .ifrs-rule-grid .ifrs-rule-mark {
    padding-top: 4px;
  }

  .ifrs-doc-grid article > p,
  .ifrs-doc-grid article > ul,
  .ifrs-doc-grid article > a,
  .ifrs-doc-grid article > small,
  .ifrs-rule-grid article > p {
    grid-column: 2;
  }

  .ifrs-flow {
    grid-template-columns: 1fr;
    gap: 20px;
  }

  .ifrs-flow::before {
    display: none;
  }

  .ifrs-flow li {
    display: grid;
    grid-template-columns: 62px minmax(0, 1fr);
    gap: 17px;
    align-items: start;
    text-align: left;
  }

  .ifrs-flow li > span {
    width: 62px;
    height: 62px;
    margin: 0;
    border-width: 6px;
  }

  .ifrs-flow p {
    max-width: none;
    margin: 0;
  }
}

@media (max-width: 760px) {
  .ifrs-container {
    width: min(100% - 36px, 1180px);
  }

  .ifrs-hero {
    padding: 55px 0 68px;
  }

  .ifrs-hero h1 {
    font-size: clamp(39px, 10vw, 54px);
    line-height: 1;
  }

  .ifrs-lead {
    font-size: 16px;
  }

  .ifrs-video-feature {
    margin-top: 37px;
    padding: 9px;
    border-radius: 23px;
  }

  .ifrs-video-heading {
    min-height: 62px;
    padding: 4px 7px 11px;
  }

  .ifrs-video-heading > a {
    display: none;
  }

  .ifrs-video-shell {
    padding: 5px;
    border-radius: 17px;
  }

  .ifrs-video-frame {
    border-radius: 13px;
  }

  .ifrs-toc .ifrs-container {
    gap: 12px;
  }

  .ifrs-toc .ifrs-container > span {
    display: none;
  }

  .ifrs-toc .ifrs-container > div {
    width: 100%;
    padding-inline: 1px;
  }

  .ifrs-section {
    padding-block: 68px;
  }

  .ifrs-section h2 {
    font-size: clamp(31px, 8vw, 42px);
  }

  .ifrs-heading-inline {
    grid-template-columns: 1fr;
    gap: 0;
  }

  .ifrs-heading-inline p {
    margin-top: -8px;
  }

  .ifrs-rule-grid article,
  .ifrs-doc-grid article {
    padding: 24px;
  }

  .ifrs-example {
    grid-template-columns: 1fr;
    gap: 14px;
  }

  .ifrs-example-label {
    padding: 0 0 13px;
    border-right: 0;
    border-bottom: 1px solid #b9dec3;
  }

  .ifrs-version-grid,
  .ifrs-faq-grid {
    grid-template-columns: 1fr;
  }

  .ifrs-inline-cta {
    grid-template-columns: 1fr;
    padding: 26px;
  }

  .ifrs-inline-cta .button {
    width: 100%;
  }

  .ifrs-sources .ifrs-container {
    align-items: flex-start;
    flex-direction: column;
    gap: 11px;
  }
}

@media (max-width: 560px) {
  .ifrs-container {
    width: calc(100% - 32px);
  }

  .ifrs-breadcrumb .ifrs-container {
    min-height: 40px;
    font-size: 11px;
  }

  .ifrs-hero {
    padding: 45px 0 56px;
  }

  .ifrs-kicker,
  .ifrs-eyebrow {
    font-size: 10px;
  }

  .ifrs-hero h1 {
    margin-top: 15px;
    font-size: clamp(34px, 10.4vw, 45px);
    letter-spacing: -.048em;
  }

  .ifrs-lead {
    line-height: 1.65;
  }

  .ifrs-meta {
    gap: 6px 14px;
    font-size: 11px;
  }

  .ifrs-video-feature {
    width: calc(100% + 10px);
    margin-left: -5px;
    border-radius: 19px;
  }

  .ifrs-video-heading h2 {
    font-size: 19px;
  }

  .ifrs-video-caption {
    display: none;
  }

  .ifrs-toc {
    top: 66px;
  }

  .ifrs-toc .ifrs-container {
    min-height: 52px;
  }

  .ifrs-toc a {
    padding: 7px 9px;
    font-size: 11px;
  }

  .ifrs-section {
    padding-block: 58px;
  }

  .ifrs-section p {
    font-size: 15px;
    line-height: 1.7;
  }

  .ifrs-chapters {
    grid-template-columns: 1fr;
    gap: 10px;
  }

  .ifrs-chapters > a {
    min-height: 0;
    display: grid;
    grid-template-columns: 54px minmax(0, 1fr);
    align-items: center;
    gap: 14px;
    padding: 17px;
  }

  .ifrs-chapters time {
    margin: 0;
    text-align: center;
  }

  .ifrs-alert,
  .ifrs-check-card,
  .ifrs-app-card,
  .ifrs-related {
    padding: 24px;
    border-radius: 20px;
  }

  .ifrs-dark-grid {
    gap: 31px;
  }

  .ifrs-mini-steps li {
    grid-template-columns: 48px minmax(0, 1fr);
    gap: 14px;
    padding: 18px;
  }

  .ifrs-mini-steps li > span {
    width: 48px;
    height: 48px;
  }

  .ifrs-rule-grid article,
  .ifrs-doc-grid article {
    display: block;
  }

  .ifrs-rule-grid .ifrs-rule-mark,
  .ifrs-doc-grid .ifrs-doc-icon {
    margin-bottom: 22px;
  }

  .ifrs-doc-grid article > p,
  .ifrs-doc-grid article > ul,
  .ifrs-doc-grid article > a,
  .ifrs-doc-grid article > small,
  .ifrs-rule-grid article > p {
    grid-column: auto;
  }

  .ifrs-flow li {
    grid-template-columns: 52px minmax(0, 1fr);
    gap: 14px;
  }

  .ifrs-flow li > span {
    width: 52px;
    height: 52px;
    border-width: 5px;
  }

  .ifrs-inline-cta {
    margin-top: 36px;
    padding: 23px;
  }

  .ifrs-version-grid article {
    padding: 25px;
  }

  .ifrs-process {
    grid-template-columns: 1fr;
  }

  .ifrs-process li {
    display: grid;
    grid-template-columns: 45px minmax(0, 1fr);
    gap: 14px;
    padding: 20px;
  }

  .ifrs-process li > span {
    margin: 3px 0 0;
  }

  .ifrs-actions {
    display: grid;
  }

  .ifrs-actions .button {
    width: 100%;
  }
}

@media (max-width: 380px) {
  .ifrs-container {
    width: calc(100% - 28px);
  }

  .ifrs-hero h1 {
    font-size: 33px;
  }

  .ifrs-lead {
    font-size: 15px;
  }

  .ifrs-video-heading {
    min-height: 56px;
  }

  .ifrs-video-badge i {
    width: 21px;
    height: 21px;
  }

  .ifrs-video-heading h2 {
    font-size: 17px;
  }

  .ifrs-section h2 {
    font-size: 30px;
  }

  .ifrs-alert {
    display: block;
  }

  .ifrs-alert > span {
    margin-bottom: 16px;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    scroll-behavior: auto !important;
    transition-duration: .01ms !important;
    animation-duration: .01ms !important;
    animation-iteration-count: 1 !important;
  }
}

@media print {
  .ncie-topbar,
  .ncie-header,
  .ifrs-toc,
  .ifrs-video-feature,
  .ifrs-final-cta,
  .ifrs-sources,
  .ncie-footer {
    display: none !important;
  }

  .ifrs-section {
    padding-block: 28px;
  }
}