@import url('https://fonts.googleapis.com/css2?family=Playfair+Display:wght@600;700&family=Source+Sans+Pro:wght@400;500;600;700&display=swap');

:root {
  --color-bg-primary: #0a0f1e;
  --color-bg-secondary: #1f1f33;
  --color-bg-tertiary: #617182;
  --color-bg-accent: #1e293b;
  --color-bg-card: #0f172a;

  --color-text-primary-dark: #ffffff;
  --color-text-primary-light: #fff;
  --color-text-secondary-dark: #e2e8f0;
  --color-text-secondary-light: #d4d5d5;
  --color-text-muted-light: #64748b;
  --color-text-muted-dark: #94a3b8;

  --color-primary: #0ea5e9;
  --color-primary-hover: #0284c7;
  --color-primary-light: #e0f2fe;
  --color-secondary: #06b6d4;
  --color-secondary-hover: #0891b2;
  --color-accent: #f59e0b;
  --color-accent-hover: #d97706;
  --color-success: #10b981;
  --color-error: #ef4444;
  --color-warning: #f59e0b;

  --font-primary: 'Source Sans Pro', sans-serif;
  --font-heading: 'Playfair Display', serif;

  --space-xs: 0.5rem;
  --space-sm: 1rem;
  --space-md: 1.5rem;
  --space-lg: 2rem;
  --space-xl: 3rem;
  --space-2xl: 4rem;
  --space-3xl: 6rem;
  --space-4xl: 8rem;

  --radius-sm: 4px;
  --radius-md: 8px;
  --radius-lg: 12px;
  --radius-xl: 16px;
  --radius-2xl: 20px;

  --shadow-sm: 0 1px 2px rgba(0, 0, 0, 0.05);
  --shadow-md: 0 4px 6px rgba(0, 0, 0, 0.1);
  --shadow-lg: 0 10px 15px rgba(0, 0, 0, 0.15);
  --shadow-xl: 0 20px 25px rgba(0, 0, 0, 0.2);
  --shadow-dark-sm: 0 1px 3px rgba(255, 255, 255, 0.1);
  --shadow-dark-md: 0 4px 12px rgba(255, 255, 255, 0.15);

  --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-base: 250ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-slow: 350ms cubic-bezier(0.4, 0, 0.2, 1);

  --line-height-tight: 1.2;
  --line-height-normal: 1.5;
  --line-height-relaxed: 1.75;
  --line-height-loose: 2;

  --letter-spacing-tight: -0.02em;
  --letter-spacing-normal: 0;
  --letter-spacing-wide: 0.05em;
}

html {
  scroll-behavior: smooth;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

body {
  margin: 0;
  padding: 0;
  font-family: var(--font-primary);
  font-size: 1rem;
  line-height: var(--line-height-normal);
  color: var(--color-text-primary-light);
  background: var(--color-bg-secondary);
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 var(--space-lg);
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: var(--line-height-tight);
  letter-spacing: var(--letter-spacing-tight);
  margin: 0;
  padding: 0;
}

h1 {
  font-size: clamp(2.5rem, 5vw, 4rem);
}

h2 {
  font-size: clamp(2rem, 4vw, 3rem);
}

h3 {
  font-size: clamp(1.5rem, 3vw, 2rem);
}

h4 {
  font-size: 1.25rem;
}

h5 {
  font-size: 1.125rem;
}

h6 {
  font-size: 1rem;
}

p {
  margin: 0;
  padding: 0;
}

a {
  color: var(--color-primary);
  text-decoration: none;
  transition: color var(--transition-fast);
}

a:hover {
  color: var(--color-primary-hover);
}

button, .button {
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  padding: var(--space-sm) var(--space-lg);
  border: none;
  border-radius: var(--radius-lg);
  cursor: pointer;
  transition: all var(--transition-fast);
  text-decoration: none;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: var(--space-sm);
}

button:focus, .button:focus {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

.button-primary {
  background: var(--color-primary);
  color: var(--color-text-primary-dark);
  box-shadow: var(--shadow-md);
}

.button-primary:hover {
  background: var(--color-primary-hover);
  box-shadow: var(--shadow-lg);
  transform: translateY(-2px);
}

.button-secondary {
  background: var(--color-bg-tertiary);
  color: var(--color-text-primary-light);
  border: 2px solid var(--color-primary);
}

.button-secondary:hover {
  background: var(--color-primary-light);
}

.button-dark {
  background: var(--color-bg-primary);
  color: var(--color-text-primary-dark);
}

.button-dark:hover {
  background: var(--color-bg-card);
  transform: translateY(-2px);
}

.section-dark {
  background: var(--color-bg-primary);
  color: var(--color-text-primary-dark);
  padding: var(--space-3xl) 0;
}

.section-dark a {
  color: var(--color-primary);
}

.section-dark h1,
.section-dark h2,
.section-dark h3,
.section-dark h4,
.section-dark h5,
.section-dark h6 {
  color: var(--color-text-primary-dark);
}

.section-light {
  background: var(--color-bg-secondary);
  color: var(--color-text-primary-light);
  padding: var(--space-3xl) 0;
}

.section-light h1,
.section-light h2,
.section-light h3,
.section-light h4,
.section-light h5,
.section-light h6 {
  color: var(--color-text-primary-light);
}

.section-accent {
  background: var(--color-bg-tertiary);
  color: var(--color-text-primary-light);
  padding: var(--space-3xl) 0;
}

.section-accent h1,
.section-accent h2,
.section-accent h3,
.section-accent h4,
.section-accent h5,
.section-accent h6 {
  color: var(--color-text-primary-light);
}

.card {
  background: var(--color-bg-secondary);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  box-shadow: var(--shadow-md);
  transition: all var(--transition-base);
  border: 1px solid #e2e8f0;
}

.card:hover {
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.card-dark {
  background: var(--color-bg-card);
  color: var(--color-text-primary-dark);
  border: 1px solid #334155;
}

.card-dark:hover {
  background: var(--color-bg-accent);
}

.grid {
  display: grid;
  gap: var(--space-lg);
}

.grid-2 {
  grid-template-columns: repeat(auto-fit, minmax(320px, 1fr));
}

.grid-3 {
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
}

.grid-4 {
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
}

@media (max-width: 768px) {
  .grid-3,
  .grid-4 {
    grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
  }
}

.flex {
  display: flex;
}

.flex-center {
  display: flex;
  align-items: center;
  justify-content: center;
}

.flex-between {
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.flex-col {
  display: flex;
  flex-direction: column;
}

.gap-sm {
  gap: var(--space-sm);
}

.gap-md {
  gap: var(--space-md);
}

.gap-lg {
  gap: var(--space-lg);
}

.gap-xl {
  gap: var(--space-xl);
}

.mt-sm {
  margin-top: var(--space-sm);
}

.mt-md {
  margin-top: var(--space-md);
}

.mt-lg {
  margin-top: var(--space-lg);
}

.mt-xl {
  margin-top: var(--space-xl);
}

.mb-sm {
  margin-bottom: var(--space-sm);
}

.mb-md {
  margin-bottom: var(--space-md);
}

.mb-lg {
  margin-bottom: var(--space-lg);
}

.mb-xl {
  margin-bottom: var(--space-xl);
}

.px-sm {
  padding-left: var(--space-sm);
  padding-right: var(--space-sm);
}

.px-md {
  padding-left: var(--space-md);
  padding-right: var(--space-md);
}

.px-lg {
  padding-left: var(--space-lg);
  padding-right: var(--space-lg);
}

.py-sm {
  padding-top: var(--space-sm);
  padding-bottom: var(--space-sm);
}

.py-md {
  padding-top: var(--space-md);
  padding-bottom: var(--space-md);
}

.py-lg {
  padding-top: var(--space-lg);
  padding-bottom: var(--space-lg);
}

.py-xl {
  padding-top: var(--space-xl);
  padding-bottom: var(--space-xl);
}

.text-sm {
  font-size: 0.875rem;
}

.text-base {
  font-size: 1rem;
}

.text-lg {
  font-size: 1.125rem;
}

.text-xl {
  font-size: 1.25rem;
}

.text-2xl {
  font-size: 1.5rem;
}

.text-center {
  text-align: center;
}

.text-left {
  text-align: left;
}

.text-right {
  text-align: right;
}

.font-light {
  font-weight: 400;
}

.font-normal {
  font-weight: 500;
}

.font-semibold {
  font-weight: 600;
}

.font-bold {
  font-weight: 700;
}

.opacity-50 {
  opacity: 0.5;
}

.opacity-75 {
  opacity: 0.75;
}

.opacity-100 {
  opacity: 1;
}

.rounded-sm {
  border-radius: var(--radius-sm);
}

.rounded-md {
  border-radius: var(--radius-md);
}

.rounded-lg {
  border-radius: var(--radius-lg);
}

.rounded-xl {
  border-radius: var(--radius-xl);
}

.shadow-sm {
  box-shadow: var(--shadow-sm);
}

.shadow-md {
  box-shadow: var(--shadow-md);
}

.shadow-lg {
  box-shadow: var(--shadow-lg);
}

.shadow-xl {
  box-shadow: var(--shadow-xl);
}

.transition-fast {
  transition: all var(--transition-fast);
}

.transition-base {
  transition: all var(--transition-base);
}

.transition-slow {
  transition: all var(--transition-slow);
}

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border-width: 0;
}

@media (max-width: 768px) {
  h1 {
    font-size: 2rem;
  }

  h2 {
    font-size: 1.5rem;
  }

  h3 {
    font-size: 1.25rem;
  }

  .container {
    padding: 0 var(--space-md);
  }

  .section-dark,
  .section-light,
  .section-accent {
    padding: var(--space-2xl) 0;
  }
}
.header-compliance-portal {
  background: var(--color-bg-primary);
  border-bottom: 1px solid var(--color-border);
  position: static;
  z-index: 100;
  overflow: hidden;
}

.header-compliance-portal-container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: space-between;
  gap: clamp(1rem, 2vw, 2rem);
  height: 70px;
}

.header-compliance-portal-brand {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: 0.75rem;
  text-decoration: none;
  flex-shrink: 0;
  transition: all var(--transition-base);
}

.header-compliance-portal-brand:hover {
  opacity: 0.85;
}

.header-compliance-portal-logo-img {
  width: 40px;
  height: 40px;
  border-radius: var(--radius-md);
  object-fit: cover;
  flex-shrink: 0;
}

.header-compliance-portal-logo-text {
  font-family: var(--font-heading);
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  letter-spacing: var(--letter-spacing-tight);
}

.header-compliance-portal-desktop-nav {
  display: none;
  flex-direction: row;
  align-items: center;
  gap: clamp(1.5rem, 2vw, 2.5rem);
  flex-grow: 1;
  margin-left: 2rem;
}

.header-compliance-portal-nav-link {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  font-weight: 500;
  color: var(--color-text-secondary-light);
  text-decoration: none;
  transition: color var(--transition-base);
  white-space: nowrap;
}

.header-compliance-portal-nav-link:hover {
  color: var(--color-accent);
  text-decoration: none;
}

.header-compliance-portal-cta-button {
  display: none;
  padding: 0.75rem 1.5rem;
  background: var(--color-accent);
  color: var(--color-text-primary-dark);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  font-weight: 600;
  border: none;
  border-radius: var(--radius-md);
  text-decoration: none;
  cursor: pointer;
  transition: all var(--transition-base);
  white-space: nowrap;
  flex-shrink: 0;
}

.header-compliance-portal-cta-button:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.header-compliance-portal-mobile-toggle {
  display: flex;
  flex-direction: column;
  gap: 5px;
  background: transparent;
  border: none;
  cursor: pointer;
  padding: 0.5rem;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
  transition: all var(--transition-base);
}

.header-compliance-portal-toggle-icon {
  width: 24px;
  height: 2px;
  background: var(--color-text-secondary-light);
  border-radius: 2px;
  transition: all var(--transition-base);
}

.header-compliance-portal-mobile-toggle:hover .header-compliance-portal-toggle-icon {
  background: var(--color-accent);
}

.header-compliance-portal-mobile-menu {
  position: fixed;
  top: 0;
  right: 0;
  width: 100%;
  height: 100vh;
  background: var(--color-bg-primary);
  display: flex;
  flex-direction: column;
  padding-top: 70px;
  opacity: 0;
  visibility: hidden;
  transform: translateX(100%);
  transition: all var(--transition-base);
  z-index: 99;
  overflow-y: auto;
}

.header-compliance-portal-mobile-menu.active {
  opacity: 1;
  visibility: visible;
  transform: translateX(0);
}

.header-compliance-portal-mobile-header {
  display: flex;
  justify-content: flex-end;
  padding: 1rem;
  border-bottom: 1px solid var(--color-border);
}

.header-compliance-portal-mobile-close {
  background: transparent;
  border: none;
  font-size: 1.5rem;
  cursor: pointer;
  color: var(--color-text-secondary-light);
  padding: 0.5rem;
  display: flex;
  align-items: center;
  justify-content: center;
  transition: color var(--transition-base);
}

.header-compliance-portal-mobile-close:hover {
  color: var(--color-accent);
}

.header-compliance-portal-mobile-links {
  display: flex;
  flex-direction: column;
  gap: 0;
  padding: 1rem 0;
}

.header-compliance-portal-mobile-link {
  padding: 1rem 1.5rem;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 500;
  color: var(--color-text-secondary-light);
  text-decoration: none;
  border-bottom: 1px solid var(--color-border);
  transition: all var(--transition-base);
  display: block;
}

.header-compliance-portal-mobile-link:hover {
  background: var(--color-bg-secondary);
  color: var(--color-accent);
  padding-left: 2rem;
}

.header-compliance-portal-mobile-cta {
  padding: 1rem 1.5rem;
  margin: 1rem;
  background: var(--color-accent);
  color: var(--color-text-primary-dark);
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  border: none;
  border-radius: var(--radius-md);
  text-decoration: none;
  text-align: center;
  cursor: pointer;
  transition: all var(--transition-base);
  display: block;
}

.header-compliance-portal-mobile-cta:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

@media (min-width: 768px) {
  .header-compliance-portal-container {
    height: 75px;
  }

  .header-compliance-portal-desktop-nav {
    display: flex;
  }

  .header-compliance-portal-cta-button {
    display: block;
  }

  .header-compliance-portal-mobile-toggle {
    display: none;
  }

  .header-compliance-portal-mobile-menu {
    display: none;
  }
}

@media (min-width: 1024px) {
  .header-compliance-portal-container {
    height: 80px;
  }

  .header-compliance-portal-logo-text {
    font-size: 1.35rem;
  }

  .header-compliance-portal-nav-link {
    font-size: 1rem;
  }

  .header-compliance-portal-cta-button {
    font-size: 1rem;
    padding: 0.85rem 1.75rem;
  }
}

    .compliance-hub {
  width: 100%;
  margin: 0;
  padding: 0;
  background: var(--color-bg-primary);
  font-family: var(--font-primary);
  color: var(--color-text-primary-dark);
}

.compliance-hub h1,
.compliance-hub h2,
.compliance-hub h3,
.compliance-hub h4,
.compliance-hub h5,
.compliance-hub h6,
.compliance-hub p,
.compliance-hub a,
.compliance-hub span,
.compliance-hub li {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.hero-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-index {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.hero-text-block-index {
  flex: 1 1 45%;
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.hero-image-block-index {
  flex: 1 1 45%;
  display: flex;
  align-items: center;
  justify-content: center;
}

.hero-image-index {
  width: 100%;
  height: auto;
  max-height: 500px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.hero-title-index {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  font-weight: 800;
  line-height: var(--line-height-tight);
  color: var(--color-text-primary-dark);
  letter-spacing: var(--letter-spacing-tight);
}

.hero-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.25rem);
  line-height: var(--line-height-relaxed);
  color: var(--color-text-secondary-dark);
}

.hero-buttons-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(0.75rem, 2vw, 1.25rem);
}

.btn {
  display: inline-block;
  padding: clamp(0.75rem, 1.5vw, 1rem) clamp(1.5rem, 3vw, 2.25rem);
  border-radius: var(--radius-md);
  text-decoration: none;
  font-weight: 600;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.05rem);
  transition: all 0.3s ease;
  text-align: center;
  border: none;
  cursor: pointer;
}

.btn-primary-index {
  background: var(--color-accent);
  color: #0a0f1e;
}

.btn-primary-index:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-secondary-index {
  background: transparent;
  color: var(--color-accent);
  border: 2px solid var(--color-accent);
}

.btn-secondary-index:hover {
  background: rgba(245, 158, 11, 0.1);
  border-color: var(--color-accent-hover);
}

.btn-outline-index {
  background: transparent;
  color: var(--color-accent);
  border: 2px solid var(--color-accent);
}

.btn-outline-index:hover {
  background: rgba(245, 158, 11, 0.1);
  border-color: var(--color-accent-hover);
}

.btn-primary-cta-index {
  background: var(--color-accent);
  color: #0a0f1e;
}

.btn-primary-cta-index:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.hero-stats-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(2rem, 4vw, 3rem);
  padding-top: clamp(1rem, 2vw, 1.5rem);
}

.stat-item-index {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.stat-number-index {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 800;
  color: var(--color-accent);
}

.stat-label-index {
  font-size: clamp(0.75rem, 1vw, 0.95rem);
  color: var(--color-text-secondary-dark);
  text-transform: uppercase;
  letter-spacing: var(--letter-spacing-wide);
}

.overview-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.overview-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.overview-header-index {
  text-align: center;
}

.overview-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.overview-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary-dark);
  max-width: 600px;
  margin: 0 auto;
  line-height: var(--line-height-relaxed);
}

.overview-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.overview-card-index {
  flex: 1 1 250px;
  max-width: 320px;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-card);
  border-radius: var(--radius-md);
  text-align: center;
  box-shadow: var(--shadow-sm);
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.overview-card-index:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.card-icon-index {
  font-size: clamp(2rem, 4vw, 2.5rem);
  color: var(--color-accent);
}

.card-title-index {
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
}

.card-text-index {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary-dark);
  line-height: var(--line-height-normal);
}

.featured-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.featured-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.featured-header-index {
  text-align: center;
}

.featured-tag-index {
  display: inline-block;
  padding: clamp(0.35rem, 1vw, 0.5rem) clamp(1rem, 2vw, 1.25rem);
  background: rgba(245, 158, 11, 0.15);
  color: var(--color-accent);
  border-radius: 20px;
  font-size: clamp(0.75rem, 1vw, 0.9rem);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: var(--letter-spacing-wide);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.featured-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.featured-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary-dark);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--line-height-relaxed);
}

.featured-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.featured-card-index {
  flex: 1 1 300px;
  max-width: 400px;
  background: var(--color-bg-card);
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
}

.featured-card-index:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.card-image-wrapper-index {
  width: 100%;
  height: 220px;
  overflow: hidden;
}

.featured-card-image-index {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.card-content-index {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1.25rem);
  flex: 1;
}

.card-heading-index {
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  line-height: var(--line-height-normal);
}

.card-description-index {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary-dark);
  line-height: var(--line-height-relaxed);
  flex: 1;
}

.card-link-index {
  color: var(--color-accent);
  text-decoration: none;
  font-weight: 600;
  font-size: clamp(0.85rem, 1vw, 1rem);
  transition: all 0.3s ease;
}

.card-link-index:hover {
  color: var(--color-accent-hover);
}

.featured-footer-index {
  text-align: center;
  padding-top: clamp(1rem, 2vw, 1.5rem);
}

.process-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.process-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.process-header-index {
  text-align: center;
}

.process-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.process-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary-dark);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--line-height-relaxed);
}

.process-steps-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  max-width: 900px;
  margin: 0 auto;
  width: 100%;
}

.process-step-index {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: flex-start;
}

.step-number-index {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-accent);
  flex-shrink: 0;
  min-width: 80px;
}

.step-content-index {
  flex: 1;
  display: flex;
  flex-direction: column;
  gap: clamp(0.5rem, 1vw, 0.75rem);
}

.step-title-index {
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
}

.step-text-index {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary-dark);
  line-height: var(--line-height-relaxed);
}

.faq-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faq-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.faq-header-index {
  text-align: center;
}

.faq-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.faq-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary-dark);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--line-height-relaxed);
}

.faq-grid-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.faq-item-index {
  flex: 1 1 300px;
  max-width: 450px;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-secondary);
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-sm);
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
}

.faq-question-index {
  font-size: clamp(1rem, 2vw, 1.15rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
}

.faq-answer-index {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary-dark);
  line-height: var(--line-height-relaxed);
}

.benefits-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.benefits-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.benefits-header-index {
  text-align: center;
}

.benefits-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.benefits-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary-dark);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--line-height-relaxed);
}

.benefits-split-index {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.benefits-text-block-index {
  flex: 1 1 45%;
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.benefit-item-index {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: flex-start;
}

.benefit-icon-index {
  font-size: clamp(1.5rem, 3vw, 2rem);
  color: var(--color-accent);
  flex-shrink: 0;
}

.benefit-text-index {
  display: flex;
  flex-direction: column;
  gap: clamp(0.5rem, 1vw, 0.75rem);
}

.benefit-title-index {
  font-size: clamp(1rem, 2vw, 1.2rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
}

.benefit-description-index {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary-dark);
  line-height: var(--line-height-relaxed);
}

.benefits-image-block-index {
  flex: 1 1 45%;
  display: flex;
  align-items: center;
  justify-content: center;
}

.benefits-image-index {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

.testimonials-section-index {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.testimonials-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.testimonials-header-index {
  text-align: center;
}

.testimonials-title-index {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-dark);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.testimonials-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary-dark);
  max-width: 700px;
  margin: 0 auto;
  line-height: var(--line-height-relaxed);
}

.testimonials-grid-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.testimonial-card-index {
  flex: 1 1 280px;
  max-width: 380px;
  padding: clamp(1.5rem, 3vw, 2rem);
  background: var(--color-bg-secondary);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--color-accent);
  box-shadow: var(--shadow-sm);
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.testimonial-quote-index {
  flex: 1;
}

.testimonial-quote-index p {
  font-size: clamp(0.9rem, 1.2vw, 1.05rem);
  color: var(--color-text-secondary-dark);
  line-height: var(--line-height-relaxed);
  font-style: italic;
}

.testimonial-author-index {
  display: flex;
  flex-direction: column;
  gap: clamp(0.25rem, 0.5vw, 0.4rem);
}

.author-name-index {
  font-weight: 700;
  font-size: clamp(0.95rem, 1.5vw, 1.1rem);
  color: var(--color-text-primary-dark);
}

.author-role-index {
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  color: var(--color-text-secondary-dark);
}

.cta-section-index {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.cta-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  justify-content: center;
}

.cta-box-index {
  background: linear-gradient(135deg, var(--color-primary), rgba(245, 158, 11, 0.8));
  padding: clamp(2rem, 4vw, 3.5rem);
  border-radius: var(--radius-lg);
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  box-shadow: var(--shadow-md);
}

.cta-title-index {
  font-size: clamp(1.5rem, 4vw, 2.25rem);
  font-weight: 700;
  color: #0a0f1e;
}

.cta-text-index {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  color: rgba(10, 15, 30, 0.85);
  line-height: var(--line-height-relaxed);
}

.cookie-banner {
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 9999;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: var(--color-bg-secondary);
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: clamp(1rem, 2vw, 1.5rem);
  border-top: 1px solid rgba(245, 158, 11, 0.2);
  box-shadow: 0 -2px 10px rgba(0, 0, 0, 0.3);
}

.cookie-banner.hidden {
  display: none;
}

.cookie-banner-text-index {
  color: var(--color-text-secondary-dark);
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  margin: 0;
  flex: 1 1 auto;
  min-width: 200px;
}

.cookie-banner-buttons-index {
  display: flex;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  flex-wrap: wrap;
}

.cookie-btn-accept-index,
.cookie-btn-decline-index {
  padding: clamp(0.5rem, 1vw, 0.75rem) clamp(1rem, 2vw, 1.5rem);
  border-radius: var(--radius-md);
  font-weight: 600;
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  cursor: pointer;
  transition: all 0.3s ease;
  border: none;
}

.cookie-btn-accept-index {
  background: var(--color-accent);
  color: #0a0f1e;
}

.cookie-btn-accept-index:hover {
  background: var(--color-accent-hover);
}

.cookie-btn-decline-index {
  background: transparent;
  color: var(--color-accent);
  border: 1px solid var(--color-accent);
}

.cookie-btn-decline-index:hover {
  background: rgba(245, 158, 11, 0.1);
  border-color: var(--color-accent-hover);
}

@media (max-width: 768px) {
  .hero-content-index {
    flex-direction: column;
  }

  .hero-text-block-index,
  .hero-image-block-index {
    flex: 1 1 100%;
  }

  .hero-image-index {
    max-height: 350px;
  }

  .hero-buttons-index {
    flex-direction: column;
  }

  .btn {
    width: 100%;
  }

  .benefits-split-index {
    flex-direction: column;
  }

  .benefits-text-block-index,
  .benefits-image-block-index {
    flex: 1 1 100%;
  }

  .benefits-image-index {
    max-height: 350px;
  }

  .process-step-index {
    flex-direction: column;
  }

  .step-number-index {
    min-width: auto;
  }

  .cookie-banner {
    flex-direction: column;
    justify-content: center;
  }

  .cookie-banner-text-index {
    text-align: center;
    order: 1;
  }

  .cookie-banner-buttons-index {
    order: 2;
    width: 100%;
    justify-content: center;
  }
}

@media (max-width: 480px) {
  .hero-title-index {
    font-size: clamp(1.35rem, 4vw, 2rem);
  }

  .hero-stats-index {
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .overview-cards-index,
  .featured-cards-index,
  .faq-grid-index,
  .testimonials-grid-index {
    flex-direction: column;
  }

  .overview-card-index,
  .featured-card-index,
  .faq-item-index,
  .testimonial-card-index {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .cookie-btn-accept-index,
  .cookie-btn-decline-index {
    flex: 1 1 calc(50% - 0.5rem);
  }
}

    .footer {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0 clamp(2rem, 5vw, 3rem) 0;
  color: var(--color-text-secondary-light);
  overflow: hidden;
}

.footer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.footer-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 6vw, 4rem);
}

.footer-about {
  max-width: 45ch;
}

.footer-about h3,
.footer-nav h3,
.footer-contact h3,
.footer-legal h3 {
  color: var(--color-text-primary-light);
  font-family: var(--font-heading);
  font-size: clamp(1.125rem, 2vw, 1.375rem);
  margin-bottom: clamp(0.75rem, 2vw, 1.25rem);
  font-weight: 700;
  letter-spacing: var(--letter-spacing-tight);
}

.footer-about p,
.footer-contact p {
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: var(--line-height-relaxed);
  color: var(--color-text-secondary-light);
  word-wrap: break-word;
  overflow-wrap: break-word;
  margin-bottom: 0.5rem;
}

.footer-about p:last-child {
  margin-bottom: 0;
}

.footer-nav-list,
.footer-legal-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem) clamp(1rem, 2vw, 1.5rem);
}

.footer-nav-list li,
.footer-legal-list li {
  flex: 0 0 auto;
}

.footer-nav a,
.footer-legal a {
  color: var(--color-text-secondary-light);
  text-decoration: none;
  font-size: clamp(0.875rem, 1vw, 1rem);
  transition: color var(--transition-base);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav a:hover,
.footer-legal a:hover {
  color: var(--color-primary);
  text-decoration: underline;
}

.footer-contact p {
  margin: 0 0 0.75rem 0;
}

.footer-contact p:last-child {
  margin-bottom: 0;
}

.footer-copyright {
  padding-top: clamp(1.5rem, 3vw, 2rem);
  border-top: 1px solid var(--color-border);
  text-align: center;
}

.footer-copyright p {
  font-size: clamp(0.8125rem, 0.95vw, 0.9375rem);
  color: var(--color-text-muted-light);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (min-width: 768px) {
  .footer-content {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: clamp(2.5rem, 6vw, 4rem);
    align-items: start;
  }

  .footer-about {
    grid-column: 1 / 2;
    grid-row: 1 / 3;
    max-width: 50ch;
  }

  .footer-nav {
    grid-column: 2 / 3;
    grid-row: 1 / 2;
  }

  .footer-contact {
    grid-column: 2 / 3;
    grid-row: 2 / 3;
  }

  .footer-legal {
    grid-column: 1 / 3;
    grid-row: 3 / 4;
  }

  .footer-copyright {
    grid-column: 1 / 3;
    grid-row: 4 / 5;
  }
}

@media (min-width: 1024px) {
  .footer-content {
    grid-template-columns: 2fr 1fr 1fr 1fr;
    gap: clamp(3rem, 6vw, 4.5rem);
    align-items: start;
  }

  .footer-about {
    grid-column: 1 / 2;
    grid-row: 1 / 2;
  }

  .footer-nav {
    grid-column: 2 / 3;
    grid-row: 1 / 2;
  }

  .footer-contact {
    grid-column: 3 / 4;
    grid-row: 1 / 2;
  }

  .footer-legal {
    grid-column: 4 / 5;
    grid-row: 1 / 2;
  }

  .footer-legal-list {
    flex-direction: column;
    gap: clamp(0.75rem, 1.5vw, 1rem);
  }

  .footer-copyright {
    grid-column: 1 / 5;
    grid-row: 2 / 3;
  }
}
    

.category-page-financial-reporting-malaysia {
  background: var(--color-bg-primary);
}

.hero-section-financial-reporting-malaysia {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.hero-content-financial-reporting-malaysia {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 3.5rem);
  align-items: center;
}

.hero-text-block-financial-reporting-malaysia {
  flex: 1 1 50%;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.hero-image-block-financial-reporting-malaysia {
  flex: 1 1 50%;
  min-width: 0;
}

.hero-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.2vw + 0.5rem, 1.1rem);
  line-height: var(--line-height-relaxed);
  color: var(--color-text-secondary);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-image-financial-reporting-malaysia {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
}

@media (max-width: 767px) {
  .hero-content-financial-reporting-malaysia {
    flex-direction: column;
  }

  .hero-text-block-financial-reporting-malaysia {
    flex: 1 1 100%;
  }

  .hero-image-block-financial-reporting-malaysia {
    flex: 1 1 100%;
  }
}

.posts-section-financial-reporting-malaysia {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.posts-header-financial-reporting-malaysia {
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
}

.posts-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.posts-subtitle-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: var(--line-height-normal);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.posts-grid-financial-reporting-malaysia {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.card-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  padding: clamp(1.25rem, 3vw, 2rem);
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
  transition: all var(--transition-base) ease;
  flex: 1 1 300px;
  max-width: 400px;
  border: 1px solid var(--color-border-light);
}

.card-financial-reporting-malaysia:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.card-image-financial-reporting-malaysia {
  width: 100%;
  aspect-ratio: 16 / 9;
  object-fit: cover;
  border-radius: var(--radius-md);
  display: block;
}

.card-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.1rem, 2.5vw + 0.5rem, 1.5rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-description-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw + 0.5rem, 1rem);
  line-height: var(--line-height-normal);
  color: var(--color-text-secondary);
  word-wrap: break-word;
  overflow-wrap: break-word;
  flex-grow: 1;
}

.card-meta-financial-reporting-malaysia {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 1.5rem);
  flex-wrap: wrap;
  align-items: center;
  padding-top: clamp(0.75rem, 1.5vw, 1rem);
  border-top: 1px solid var(--color-border-light);
}

.card-reading-time-financial-reporting-malaysia,
.card-level-financial-reporting-malaysia,
.card-date-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.75rem, 0.9vw + 0.5rem, 0.95rem);
  color: var(--color-text-muted);
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  align-items: center;
}

.card-reading-time-financial-reporting-malaysia i,
.card-level-financial-reporting-malaysia i,
.card-date-financial-reporting-malaysia i {
  color: var(--color-accent);
  font-size: clamp(0.8rem, 1vw, 1rem);
}

.card-link-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-accent);
  text-decoration: none;
  font-weight: 600;
  transition: all var(--transition-base) ease;
  align-self: flex-start;
  padding: 0.5rem 0;
  border-bottom: 2px solid transparent;
}

.card-link-financial-reporting-malaysia:hover {
  color: var(--color-accent-hover);
  border-bottom-color: var(--color-accent-hover);
}

@media (max-width: 767px) {
  .posts-grid-financial-reporting-malaysia {
    flex-direction: column;
  }

  .card-financial-reporting-malaysia {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.compliance-checklist-financial-reporting-malaysia {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.compliance-content-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.compliance-header-financial-reporting-malaysia {
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
}

.compliance-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.compliance-subtitle-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: var(--line-height-normal);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.checklist-items-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
  max-width: 900px;
  margin: 0 auto;
  width: 100%;
}

.checklist-item-financial-reporting-malaysia {
  display: flex;
  flex-direction: row;
  gap: clamp(1.25rem, 2vw, 1.75rem);
  align-items: flex-start;
  padding: clamp(1.25rem, 2vw, 1.75rem);
  background: var(--color-bg-card);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--color-accent);
  transition: all var(--transition-base) ease;
}

.checklist-item-financial-reporting-malaysia:hover {
  box-shadow: var(--shadow-sm);
  transform: translateX(4px);
}

.checklist-icon-financial-reporting-malaysia {
  flex-shrink: 0;
  display: flex;
  align-items: center;
  justify-content: center;
  width: clamp(2rem, 5vw, 2.5rem);
  height: clamp(2rem, 5vw, 2.5rem);
  background: var(--color-bg-primary);
  border-radius: 50%;
  color: var(--color-accent);
  font-size: clamp(1rem, 2vw, 1.25rem);
}

.checklist-text-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(0.5rem, 1vw, 0.75rem);
  flex-grow: 1;
}

.checklist-item-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.05rem, 2vw + 0.5rem, 1.3rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
  margin: 0;
}

.checklist-item-description-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw + 0.5rem, 1rem);
  line-height: var(--line-height-normal);
  color: var(--color-text-secondary);
  word-wrap: break-word;
  overflow-wrap: break-word;
  margin: 0;
}

@media (max-width: 767px) {
  .checklist-item-financial-reporting-malaysia {
    flex-direction: column;
    gap: clamp(0.75rem, 1.5vw, 1rem);
  }

  .checklist-icon-financial-reporting-malaysia {
    width: 2rem;
    height: 2rem;
    font-size: 1rem;
  }
}

.key-standards-financial-reporting-malaysia {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.standards-content-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.standards-header-financial-reporting-malaysia {
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
}

.standards-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.standards-subtitle-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  line-height: var(--line-height-normal);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.standards-grid-financial-reporting-malaysia {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.standard-box-financial-reporting-malaysia {
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  padding: clamp(1.5rem, 3vw, 2.25rem);
  background: var(--color-bg-secondary);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border-light);
  flex: 1 1 280px;
  max-width: 350px;
  transition: all var(--transition-base) ease;
}

.standard-box-financial-reporting-malaysia:hover {
  border-color: var(--color-accent);
  box-shadow: var(--shadow-md);
}

.standard-box-title-financial-reporting-malaysia {
  font-family: var(--font-heading);
  font-size: clamp(1.1rem, 2.5vw + 0.5rem, 1.4rem);
  line-height: var(--line-height-tight);
  color: var(--color-text-primary);
  font-weight: 700;
  word-wrap: break-word;
  overflow-wrap: break-word;
  margin: 0;
}

.standard-box-text-financial-reporting-malaysia {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw + 0.5rem, 1rem);
  line-height: var(--line-height-normal);
  color: var(--color-text-secondary);
  word-wrap: break-word;
  overflow-wrap: break-word;
  margin: 0;
}

@media (max-width: 767px) {
  .standards-grid-financial-reporting-malaysia {
    flex-direction: column;
  }

  .standard-box-financial-reporting-malaysia {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

@media (min-width: 768px) and (max-width: 1023px) {
  .hero-content-financial-reporting-malaysia {
    flex-direction: column;
  }

  .hero-text-block-financial-reporting-malaysia,
  .hero-image-block-financial-reporting-malaysia {
    flex: 1 1 100%;
  }

  .standards-grid-financial-reporting-malaysia {
    gap: clamp(1rem, 2vw, 1.5rem);
  }

  .standard-box-financial-reporting-malaysia {
    flex: 1 1 calc(50% - clamp(0.75rem, 1.5vw, 1.25rem));
    max-width: none;
  }

  .posts-grid-financial-reporting-malaysia {
    gap: clamp(1rem, 2vw, 1.5rem);
  }

  .card-financial-reporting-malaysia {
    flex: 1 1 calc(50% - clamp(0.75rem, 1.5vw, 1.25rem));
    max-width: none;
  }
}

.main-malaysian-financial-reporting-standards {
  width: 100%;
}

.hero-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.breadcrumbs-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  font-size: clamp(0.75rem, 1vw + 0.5rem, 0.95rem);
  flex-wrap: wrap;
}

.breadcrumbs-malaysian-financial-reporting-standards a {
  color: var(--color-primary);
  text-decoration: none;
  transition: all var(--transition-base);
}

.breadcrumbs-malaysian-financial-reporting-standards a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-malaysian-financial-reporting-standards span {
  color: var(--color-text-secondary-light);
}

.hero-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-wrapper-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  line-height: var(--line-height-tight);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-malaysian-financial-reporting-standards {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.hero-meta-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 2rem);
  flex-wrap: wrap;
}

.meta-item-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  align-items: center;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary-light);
}

.meta-item-malaysian-financial-reporting-standards i {
  color: var(--color-primary);
}

.hero-image-wrapper-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-malaysian-financial-reporting-standards {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  display: block;
}

.intro-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-block-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-image-block-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-malaysian-financial-reporting-standards {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  display: block;
}

.standards-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.standards-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 3rem);
}

.standards-header-malaysian-financial-reporting-standards {
  text-align: center;
}

.standards-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(0.75rem, 1vw, 1rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.standards-subtitle-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-normal);
}

.standards-cards-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.standard-card-malaysian-financial-reporting-standards {
  flex: 1 1 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.standard-card-malaysian-financial-reporting-standards:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.card-icon-malaysian-financial-reporting-standards {
  width: 48px;
  height: 48px;
  border-radius: var(--radius-md);
  background: rgba(var(--color-primary-rgb, 37, 99, 235), 0.1);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.5rem;
  color: var(--color-primary);
}

.card-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.requirements-wrapper-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.requirements-text-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-text-body-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-highlight-malaysian-financial-reporting-standards {
  background: rgba(var(--color-primary-rgb, 37, 99, 235), 0.08);
  border-left: 4px solid var(--color-primary);
  padding: clamp(1rem, 2vw, 1.5rem);
  border-radius: var(--radius-md);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.highlight-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-primary-light);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-image-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-img-malaysian-financial-reporting-standards {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  display: block;
}

.implementation-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.implementation-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.implementation-image-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
  order: -1;
}

.implementation-img-malaysian-financial-reporting-standards {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  display: block;
}

.implementation-text-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.implementation-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.implementation-body-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.key-areas-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.key-areas-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 4vw, 3.5rem);
}

.key-areas-header-malaysian-financial-reporting-standards {
  text-align: center;
}

.key-areas-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(0.75rem, 1vw, 1rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.key-areas-subtitle-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
}

.key-areas-list-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.area-item-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: flex-start;
}

.area-number-malaysian-financial-reporting-standards {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
  flex-shrink: 0;
  line-height: 1;
}

.area-content-malaysian-financial-reporting-standards {
  flex: 1;
}

.area-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.area-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timing-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.timing-wrapper-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.timing-text-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.timing-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timing-body-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timeline-box-malaysian-financial-reporting-standards {
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: var(--radius-md);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.timeline-label-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  display: block;
  margin-bottom: clamp(0.75rem, 1vw, 1rem);
}

.timeline-item-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timing-image-malaysian-financial-reporting-standards {
  flex: 1 1 50%;
  max-width: 50%;
}

.timing-img-malaysian-financial-reporting-standards {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  display: block;
}

.conclusion-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  max-width: 800px;
  margin: 0 auto;
}

.conclusion-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  text-align: center;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.conclusion-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.cta-box-malaysian-financial-reporting-standards {
  background: linear-gradient(135deg, var(--color-primary), var(--color-primary-hover));
  padding: clamp(2rem, 4vw, 3.5rem);
  border-radius: var(--radius-lg);
  text-align: center;
  color: #ffffff;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.cta-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.25rem, 3vw + 0.5rem, 1.75rem);
  font-weight: 700;
  color: #ffffff;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.cta-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: rgba(255, 255, 255, 0.95);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.btn-malaysian-financial-reporting-standards {
  display: inline-block;
  padding: clamp(0.75rem, 1.5vw, 1rem) clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-md);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  font-weight: 600;
  text-decoration: none;
  transition: all var(--transition-base);
  text-align: center;
  border: none;
  cursor: pointer;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.btn-primary-malaysian-financial-reporting-standards {
  background: #ffffff;
  color: var(--color-primary);
}

.btn-primary-malaysian-financial-reporting-standards:hover {
  background: rgba(255, 255, 255, 0.9);
  transform: translateY(-2px);
}

.disclaimer-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-primary);
  padding: clamp(2.5rem, 5vw, 4rem) 0;
  overflow: hidden;
}

.disclaimer-content-malaysian-financial-reporting-standards {
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--color-secondary);
  max-width: 800px;
  margin: 0 auto;
}

.disclaimer-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclaimer-text-malaysian-financial-reporting-standards {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-section-malaysian-financial-reporting-standards {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 4vw, 3.5rem);
}

.related-title-malaysian-financial-reporting-standards {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  text-align: center;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-cards-malaysian-financial-reporting-standards {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-malaysian-financial-reporting-standards {
  flex: 1 1 300px;
  max-width: 380px;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: all var(--transition-base);
  text-decoration: none;
  display: flex;
  flex-direction: column;
}

.related-card-malaysian-financial-reporting-standards:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.related-image-malaysian-financial-reporting-standards {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-image-malaysian-financial-reporting-standards img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

.related-card-text-malaysian-financial-reporting-standards {
  padding: clamp(1.25rem, 2vw, 1.75rem);
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  flex: 1;
}

.related-card-title-malaysian-financial-reporting-standards {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-card-description-malaysian-financial-reporting-standards {
  font-size: clamp(0.8rem, 1vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-normal);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (max-width: 768px) {
  .hero-content-malaysian-financial-reporting-standards {
    flex-direction: column;
  }

  .hero-text-wrapper-malaysian-financial-reporting-standards,
  .hero-image-wrapper-malaysian-financial-reporting-standards {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .intro-content-malaysian-financial-reporting-standards {
    flex-direction: column;
  }

  .intro-text-block-malaysian-financial-reporting-standards,
  .intro-image-block-malaysian-financial-reporting-standards {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .requirements-wrapper-malaysian-financial-reporting-standards {
    flex-direction: column;
  }

  .requirements-text-malaysian-financial-reporting-standards,
  .requirements-image-malaysian-financial-reporting-standards {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .implementation-content-malaysian-financial-reporting-standards {
    flex-direction: column;
  }

  .implementation-image-malaysian-financial-reporting-standards,
  .implementation-text-malaysian-financial-reporting-standards {
    flex: 1 1 100%;
    max-width: 100%;
    order: 0;
  }

  .timing-wrapper-malaysian-financial-reporting-standards {
    flex-direction: column;
  }

  .timing-text-malaysian-financial-reporting-standards,
  .timing-image-malaysian-financial-reporting-standards {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .area-item-malaysian-financial-reporting-standards {
    flex-direction: column;
    gap: 1rem;
  }

  .area-number-malaysian-financial-reporting-standards {
    font-size: 2rem;
  }
}

@media (max-width: 1024px) {
  .hero-image-malaysian-financial-reporting-standards {
    max-height: 350px;
  }

  .intro-image-malaysian-financial-reporting-standards,
  .requirements-img-malaysian-financial-reporting-standards,
  .implementation-img-malaysian-financial-reporting-standards,
  .timing-img-malaysian-financial-reporting-standards {
    max-height: 300px;
  }
}

::-webkit-scrollbar {
  width: 10px;
}

::-webkit-scrollbar-track {
  background: var(--color-bg-primary);
}

::-webkit-scrollbar-thumb {
  background: var(--color-border);
  border-radius: 5px;
}

::-webkit-scrollbar-thumb:hover {
  background: var(--color-border-light);
}

.main-audit-requirements-timeline {
  width: 100%;
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.hero-section-audit-requirements-timeline {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-audit-requirements-timeline {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-meta-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: 0.75rem;
  flex-wrap: wrap;
}

.meta-item-audit-requirements-timeline {
  font-size: 0.875rem;
  color: var(--color-text-secondary);
}

.meta-divider-audit-requirements-timeline {
  color: var(--color-border);
}

.hero-image-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-audit-requirements-timeline {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .hero-content-audit-requirements-timeline {
    flex-direction: column;
  }

  .hero-text-audit-requirements-timeline,
  .hero-image-audit-requirements-timeline {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.intro-section-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-paragraph-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-paragraph-audit-requirements-timeline:last-child {
  margin-bottom: 0;
}

.intro-image-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-audit-requirements-timeline {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .intro-content-audit-requirements-timeline {
    flex-direction: column;
  }

  .intro-text-audit-requirements-timeline,
  .intro-image-audit-requirements-timeline {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.requirements-section-audit-requirements-timeline {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.requirements-content-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.requirements-text-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-paragraph-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-highlight-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(1rem, 2vw, 1.5rem);
  border-left: 4px solid var(--color-primary);
  border-radius: var(--radius-md);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.highlight-label-audit-requirements-timeline {
  display: block;
  color: var(--color-text-primary);
  font-weight: 600;
  font-size: 0.875rem;
  margin-bottom: 0.5rem;
}

.highlight-text-audit-requirements-timeline {
  color: var(--color-text-secondary);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  margin: 0;
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.requirements-image-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-img-audit-requirements-timeline {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .requirements-content-audit-requirements-timeline {
    flex-direction: column;
  }

  .requirements-text-audit-requirements-timeline,
  .requirements-image-audit-requirements-timeline {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.timeline-section-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.timeline-content-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.timeline-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timeline-intro-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  text-align: center;
  line-height: var(--line-height-relaxed);
  max-width: 600px;
  margin: 0 auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timeline-steps-audit-requirements-timeline {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  margin: clamp(1.5rem, 3vw, 2.5rem) 0;
}

.timeline-step-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: flex-start;
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
}

.step-number-audit-requirements-timeline {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 800;
  color: var(--color-primary);
  flex-shrink: 0;
  min-width: 60px;
}

.step-content-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.step-title-audit-requirements-timeline {
  font-size: clamp(1rem, 2vw, 1.25rem);
  font-weight: 600;
  color: var(--color-text-primary);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.step-text-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.timeline-image-audit-requirements-timeline {
  width: 100%;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-md);
}

.timeline-img-audit-requirements-timeline {
  width: 100%;
  height: auto;
  display: block;
}

@media (max-width: 768px) {
  .timeline-steps-audit-requirements-timeline {
    grid-template-columns: 1fr;
  }

  .timeline-step-audit-requirements-timeline {
    flex-direction: column;
  }
}

.preparation-section-audit-requirements-timeline {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.preparation-content-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.preparation-text-audit-requirements-timeline {
  order: 1;
}

.preparation-image-audit-requirements-timeline {
  order: 2;
}

.preparation-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.preparation-intro-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.preparation-paragraph-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.preparation-cards-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1rem, 2vw, 1.5rem);
  margin: clamp(1.5rem, 3vw, 2.5rem) 0;
}

.prep-card-audit-requirements-timeline {
  flex: 1 1 calc(50% - clamp(0.5rem, 1vw, 0.75rem));
  min-width: 200px;
  background: var(--color-bg-secondary);
  padding: clamp(1.25rem, 2vw, 1.75rem);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
}

.card-title-audit-requirements-timeline {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin-bottom: 0.75rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-text-audit-requirements-timeline {
  font-size: clamp(0.8rem, 1vw + 0.3rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-normal);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.preparation-img-audit-requirements-timeline {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .prep-card-audit-requirements-timeline {
    flex: 1 1 100%;
  }
}

.exemption-section-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.exemption-content-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.exemption-text-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.exemption-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.exemption-paragraph-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.featured-quote-audit-requirements-timeline {
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-left: 4px solid var(--color-primary);
  background: var(--color-bg-primary);
  border-radius: var(--radius-md);
  margin: clamp(1.5rem, 3vw, 2.5rem) 0 0 0;
}

.quote-text-audit-requirements-timeline {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  font-style: italic;
  color: var(--color-text-primary);
  margin: 0 0 clamp(1rem, 2vw, 1.5rem) 0;
  line-height: var(--line-height-loose);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.quote-author-audit-requirements-timeline {
  font-size: 0.875rem;
  color: var(--color-text-secondary);
  font-style: normal;
  display: block;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.exemption-image-audit-requirements-timeline {
  flex: 1 1 50%;
  max-width: 50%;
}

.exemption-img-audit-requirements-timeline {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .exemption-content-audit-requirements-timeline {
    flex-direction: column;
  }

  .exemption-text-audit-requirements-timeline,
  .exemption-image-audit-requirements-timeline {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .featured-quote-audit-requirements-timeline {
    margin: clamp(1rem, 2vw, 1.5rem) 0 0 0;
  }
}

.costs-section-audit-requirements-timeline {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.costs-content-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.costs-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.costs-intro-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  text-align: center;
  line-height: var(--line-height-relaxed);
  max-width: 600px;
  margin: 0 auto clamp(1.5rem, 3vw, 2.5rem) auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.costs-grid-audit-requirements-timeline {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: clamp(1rem, 2vw, 1.5rem);
  margin: clamp(1.5rem, 3vw, 2.5rem) 0;
}

.cost-item-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
}

.cost-category-audit-requirements-timeline {
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.cost-detail-audit-requirements-timeline {
  font-size: clamp(0.8rem, 1vw + 0.3rem, 0.95rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: var(--line-height-normal);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.costs-note-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  text-align: center;
  max-width: 700px;
  margin: clamp(1.5rem, 3vw, 2.5rem) auto 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (max-width: 768px) {
  .costs-grid-audit-requirements-timeline {
    grid-template-columns: 1fr;
  }
}

.conclusion-section-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  max-width: 800px;
  margin: 0 auto;
}

.conclusion-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.conclusion-text-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.conclusion-text-audit-requirements-timeline:first-of-type {
  margin-bottom: clamp(0.5rem, 1vw, 1rem);
}

.cta-box-audit-requirements-timeline {
  background: linear-gradient(135deg, var(--color-primary), var(--color-secondary));
  padding: clamp(2rem, 4vw, 3rem);
  border-radius: var(--radius-lg);
  text-align: center;
  margin-top: clamp(1.5rem, 3vw, 2.5rem);
}

.cta-title-audit-requirements-timeline {
  font-size: clamp(1.25rem, 2vw + 0.5rem, 1.75rem);
  font-weight: 600;
  color: #ffffff;
  margin-bottom: 0.75rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.cta-text-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.btn-primary-audit-requirements-timeline {
  display: inline-block;
  padding: 0.75rem 1.75rem;
  background: #ffffff;
  color: var(--color-primary);
  text-decoration: none;
  border-radius: var(--radius-md);
  font-weight: 600;
  font-size: 0.95rem;
  transition: all 0.3s ease;
  border: 2px solid #ffffff;
}

.btn-primary-audit-requirements-timeline:hover {
  background: transparent;
  color: #ffffff;
  text-decoration: none;
}

.disclaimer-section-audit-requirements-timeline {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclaimer-content-audit-requirements-timeline {
  max-width: 900px;
  margin: 0 auto;
}

.disclaimer-title-audit-requirements-timeline {
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclaimer-text-audit-requirements-timeline {
  font-size: clamp(0.8rem, 0.9vw + 0.4rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-relaxed);
  background: var(--color-bg-secondary);
  padding: clamp(1rem, 2vw, 1.5rem);
  border-left: 3px solid var(--color-primary);
  border-radius: var(--radius-md);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-section-audit-requirements-timeline {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.related-title-audit-requirements-timeline {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  line-height: var(--line-height-tight);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-intro-audit-requirements-timeline {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  text-align: center;
  line-height: var(--line-height-relaxed);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-cards-audit-requirements-timeline {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  margin-top: clamp(1.5rem, 3vw, 2.5rem);
}

.related-card-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: stretch;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: all 0.3s ease;
}

.related-card-audit-requirements-timeline:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.related-image-audit-requirements-timeline {
  flex: 0 0 35%;
  min-height: 250px;
  overflow: hidden;
}

.related-img-audit-requirements-timeline {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

.related-info-audit-requirements-timeline {
  flex: 1 1 65%;
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1.25rem);
  padding: clamp(1.5rem, 2vw, 2rem);
}

.related-card-title-audit-requirements-timeline {
  font-size: clamp(1rem, 1.75vw, 1.35rem);
  font-weight: 600;
  color: var(--color-text-primary);
  line-height: var(--line-height-tight);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-card-text-audit-requirements-timeline {
  font-size: clamp(0.8rem, 1vw + 0.3rem, 0.95rem);
  color: var(--color-text-secondary);
  line-height: var(--line-height-normal);
  margin: 0;
  flex: 1;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-link-audit-requirements-timeline {
  display: inline-block;
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  font-size: 0.875rem;
  transition: all 0.3s ease;
  width: fit-content;
}

.related-link-audit-requirements-timeline:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-audit-requirements-timeline {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  flex-wrap: wrap;
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  font-size: clamp(0.75rem, 1vw, 0.875rem);
}

.breadcrumbs-audit-requirements-timeline a {
  color: var(--color-primary);
  text-decoration: none;
  transition: all 0.3s ease;
}

.breadcrumbs-audit-requirements-timeline a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-audit-requirements-timeline span {
  color: var(--color-text-secondary);
}

@media (max-width: 768px) {
  .related-card-audit-requirements-timeline {
    flex-direction: column;
  }

  .related-image-audit-requirements-timeline {
    flex: 1 1 100%;
    min-height: 200px;
  }

  .related-info-audit-requirements-timeline {
    flex: 1 1 100%;
  }
}

@media (max-width: 480px) {
  .hero-meta-audit-requirements-timeline {
    font-size: 0.75rem;
  }

  .meta-item-audit-requirements-timeline {
    font-size: 0.75rem;
  }

  .breadcrumbs-audit-requirements-timeline {
    font-size: 0.7rem;
  }
}

h1, h2, h3, h4, h5, h6, p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.main-related-party-transaction-rules {
  width: 100%;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: block !important;
}

.hero-section-related-party-transaction-rules {
  background: var(--color-bg-primary);
  padding: clamp(2rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.hero-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-related-party-transaction-rules {
  font-size: clamp(1.75rem, 5vw + 1rem, 3.5rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  line-height: 1.2;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-related-party-transaction-rules {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0 0 1.5rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-meta-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  align-items: center;
  flex-wrap: wrap;
}

.meta-item-related-party-transaction-rules {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
}

.meta-divider-related-party-transaction-rules {
  color: var(--color-text-secondary);
  opacity: 0.5;
}

.hero-image-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-related-party-transaction-rules {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.breadcrumbs-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  align-items: center;
  margin-bottom: 2rem;
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  flex-wrap: wrap;
}

.breadcrumbs-related-party-transaction-rules a {
  color: var(--color-primary);
  text-decoration: none;
  transition: all 0.3s ease;
}

.breadcrumbs-related-party-transaction-rules a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.breadcrumbs-related-party-transaction-rules span {
  color: var(--color-text-secondary);
}

.intro-section-related-party-transaction-rules {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-wrapper-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-text-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-image-wrapper-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-wrapper-related-party-transaction-rules img {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.definition-section-related-party-transaction-rules {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.definition-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.definition-text-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.definition-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.definition-text-body-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.5rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.definition-list-related-party-transaction-rules {
  display: flex;
  flex-direction: column;
  gap: 1.25rem;
}

.definition-item-related-party-transaction-rules {
  padding: 1.25rem;
  background: var(--color-bg-card);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--color-primary);
}

.definition-item-title-related-party-transaction-rules {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 0.5rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.definition-item-text-related-party-transaction-rules {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.definition-image-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.definition-image-related-party-transaction-rules img {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.types-section-related-party-transaction-rules {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.types-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.types-image-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.types-image-related-party-transaction-rules img {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.types-text-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.types-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.types-text-body-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.types-text-body-related-party-transaction-rules strong {
  font-weight: 700;
  color: var(--color-text-primary);
}

.substance-section-related-party-transaction-rules {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.substance-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.substance-text-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.substance-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.substance-text-body-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.substance-highlight-related-party-transaction-rules {
  padding: 1.5rem;
  background: rgba(var(--color-primary-rgb), 0.08);
  border-left: 4px solid var(--color-primary);
  border-radius: var(--radius-md);
  margin-top: 1.5rem;
}

.substance-highlight-text-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-primary);
  line-height: 1.7;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.substance-image-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.substance-image-related-party-transaction-rules img {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.disclosure-section-related-party-transaction-rules {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclosure-content-related-party-transaction-rules {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.disclosure-header-related-party-transaction-rules {
  text-align: center;
}

.disclosure-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclosure-subtitle-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0;
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclosure-cards-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.disclosure-card-related-party-transaction-rules {
  flex: 1 1 280px;
  max-width: 380px;
  padding: 1.75rem;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.disclosure-card-related-party-transaction-rules:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.disclosure-card-title-related-party-transaction-rules {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclosure-card-text-related-party-transaction-rules {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.practical-section-related-party-transaction-rules {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.practical-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.practical-text-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.practical-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.practical-text-body-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.5rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.practical-steps-related-party-transaction-rules {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.practical-step-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  align-items: flex-start;
}

.step-number-related-party-transaction-rules {
  font-size: clamp(1.75rem, 3vw, 2.5rem);
  font-weight: 800;
  color: var(--color-primary);
  flex-shrink: 0;
  min-width: 60px;
}

.step-content-related-party-transaction-rules {
  flex: 1;
}

.step-title-related-party-transaction-rules {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 0.5rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.step-text-related-party-transaction-rules {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.practical-image-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.practical-image-related-party-transaction-rules img {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.exception-section-related-party-transaction-rules {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.exception-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.exception-image-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.exception-image-related-party-transaction-rules img {
  width: 100%;
  height: auto;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.exception-text-related-party-transaction-rules {
  flex: 1 1 50%;
  max-width: 50%;
}

.exception-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.exception-text-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.exception-text-related-party-transaction-rules strong {
  font-weight: 700;
  color: var(--color-text-primary);
}

.conclusion-section-related-party-transaction-rules {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-related-party-transaction-rules {
  display: flex;
  flex-direction: column;
  gap: 0;
  max-width: 800px;
  margin: 0 auto;
}

.conclusion-text-related-party-transaction-rules {
  text-align: center;
}

.conclusion-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 1.5rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.conclusion-text-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.conclusion-cta-related-party-transaction-rules {
  margin-top: 2rem;
  padding-top: 2rem;
  border-top: 1px solid var(--color-border-light);
}

.conclusion-cta-text-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0 0 1.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.btn-cta-related-party-transaction-rules {
  display: inline-block;
  padding: 0.75rem 1.75rem;
  background: var(--color-primary);
  color: #ffffff;
  text-decoration: none;
  border-radius: var(--radius-md);
  font-size: clamp(0.85rem, 1vw, 1rem);
  font-weight: 600;
  transition: all 0.3s ease;
  cursor: pointer;
}

.btn-cta-related-party-transaction-rules:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
}

.disclaimer-section-related-party-transaction-rules {
  background: var(--color-bg-secondary);
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.disclaimer-content-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  align-items: flex-start;
  max-width: 900px;
  margin: 0 auto;
  padding: 1.75rem;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  border-left: 4px solid var(--color-primary);
}

.disclaimer-icon-related-party-transaction-rules {
  flex-shrink: 0;
  font-size: 1.75rem;
  color: var(--color-primary);
  margin-top: 0.25rem;
}

.disclaimer-text-related-party-transaction-rules {
  flex: 1;
}

.disclaimer-title-related-party-transaction-rules {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclaimer-body-related-party-transaction-rules {
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-section-related-party-transaction-rules {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-related-party-transaction-rules {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-header-related-party-transaction-rules {
  text-align: center;
}

.related-title-related-party-transaction-rules {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  font-weight: 800;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
  line-height: 1.3;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-subtitle-related-party-transaction-rules {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-cards-related-party-transaction-rules {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-related-party-transaction-rules {
  flex: 1 1 320px;
  max-width: 420px;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
}

.related-card-related-party-transaction-rules:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.related-card-image-related-party-transaction-rules {
  width: 100%;
  height: 220px;
  overflow: hidden;
}

.related-card-image-related-party-transaction-rules img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

.related-card-body-related-party-transaction-rules {
  padding: 1.5rem;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  flex: 1;
}

.related-card-title-related-party-transaction-rules {
  font-size: clamp(0.95rem, 1.5vw, 1.15rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  line-height: 1.4;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-card-text-related-party-transaction-rules {
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  flex: 1;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-card-link-related-party-transaction-rules {
  display: inline-block;
  padding: 0.5rem 1rem;
  background: var(--color-primary);
  color: #ffffff;
  text-decoration: none;
  border-radius: var(--radius-md);
  font-size: clamp(0.8rem, 1vw, 0.95rem);
  font-weight: 600;
  transition: all 0.3s ease;
  align-self: flex-start;
  margin-top: 0.5rem;
}

.related-card-link-related-party-transaction-rules:hover {
  background: var(--color-primary-hover);
  transform: translateX(2px);
}

@media (max-width: 768px) {
  .hero-content-related-party-transaction-rules {
    flex-direction: column;
  }

  .hero-text-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-image-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .intro-content-related-party-transaction-rules {
    flex-direction: column;
  }

  .intro-text-wrapper-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .intro-image-wrapper-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .definition-content-related-party-transaction-rules {
    flex-direction: column;
  }

  .definition-text-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .definition-image-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .types-content-related-party-transaction-rules {
    flex-direction: column-reverse;
  }

  .types-image-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .types-text-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .substance-content-related-party-transaction-rules {
    flex-direction: column;
  }

  .substance-text-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .substance-image-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .practical-content-related-party-transaction-rules {
    flex-direction: column;
  }

  .practical-text-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .practical-image-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .exception-content-related-party-transaction-rules {
    flex-direction: column-reverse;
  }

  .exception-image-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .exception-text-related-party-transaction-rules {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .disclaimer-content-related-party-transaction-rules {
    flex-direction: column;
    align-items: flex-start;
  }

  .disclaimer-icon-related-party-transaction-rules {
    margin-top: 0;
  }

  .practical-step-related-party-transaction-rules {
    flex-direction: column;
    gap: 0.75rem;
  }

  .step-number-related-party-transaction-rules {
    min-width: auto;
  }
}

@media (min-width: 769px) and (max-width: 1023px) {
  .related-card-related-party-transaction-rules {
    flex: 1 1 calc(50% - 0.75rem);
  }

  .disclosure-card-related-party-transaction-rules {
    flex: 1 1 calc(50% - 0.75rem);
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  font-family: var(--font-primary);
  color: var(--color-text-primary-light);
  line-height: var(--line-height-normal);
}

h1, h2, h3, h4, h5, h6, p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.btn {
  display: inline-block;
  padding: clamp(0.75rem, 2vw, 1rem) clamp(1.5rem, 4vw, 2rem);
  border-radius: var(--radius-md);
  text-decoration: none;
  font-weight: 600;
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  transition: all var(--transition-base);
  text-align: center;
}

.btn-primary-tax-return-filing-guide {
  background: var(--color-accent);
  color: #ffffff;
}

.btn-primary-tax-return-filing-guide:hover {
  background: var(--color-accent-hover);
  transform: translateY(-2px);
}

.hero-section-tax-return-filing-guide {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-wrapper-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw + 1rem, 3.5rem);
  color: var(--color-text-primary-light);
  font-weight: 800;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
}

.hero-subtitle-tax-return-filing-guide {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary-light);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  line-height: var(--line-height-relaxed);
}

.hero-meta-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  flex-wrap: wrap;
  align-items: center;
}

.meta-item-tax-return-filing-guide {
  font-size: clamp(0.75rem, 1vw + 0.5rem, 0.95rem);
  color: var(--color-text-secondary-light);
  font-weight: 500;
}

.meta-divider-tax-return-filing-guide {
  color: var(--color-text-secondary-light);
  opacity: 0.5;
}

.hero-image-wrapper-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-tax-return-filing-guide {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

.breadcrumbs-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  flex-wrap: wrap;
  align-items: center;
}

.breadcrumbs-tax-return-filing-guide a {
  color: var(--color-accent);
  text-decoration: none;
  font-size: clamp(0.75rem, 1vw + 0.5rem, 0.95rem);
  transition: all var(--transition-base);
}

.breadcrumbs-tax-return-filing-guide a:hover {
  color: var(--color-accent-hover);
  text-decoration: underline;
}

.breadcrumbs-tax-return-filing-guide span {
  color: var(--color-text-secondary-light);
  font-size: clamp(0.75rem, 1vw + 0.5rem, 0.95rem);
}

.intro-section-tax-return-filing-guide {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
}

.intro-text-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.intro-image-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-tax-return-filing-guide {
  width: 100%;
  height: auto;
  max-height: 350px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

.requirements-section-tax-return-filing-guide {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.requirements-content-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.requirements-text-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
}

.requirements-text-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.requirements-list-tax-return-filing-guide {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.list-item-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: flex-start;
}

.list-number-tax-return-filing-guide {
  font-size: clamp(1.5rem, 3vw, 2rem);
  font-weight: 800;
  color: var(--color-accent);
  flex-shrink: 0;
  min-width: 2.5rem;
}

.list-content-tax-return-filing-guide {
  flex: 1;
}

.list-title-tax-return-filing-guide {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: 0.5rem;
}

.list-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
}

.requirements-image-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-image-tax-return-filing-guide {
  width: 100%;
  height: auto;
  max-height: 350px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

.timeline-section-tax-return-filing-guide {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.timeline-content-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.timeline-image-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.timeline-image-tax-return-filing-guide {
  width: 100%;
  height: auto;
  max-height: 350px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

.timeline-text-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.timeline-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: var(--line-height-tight);
}

.timeline-text-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.timeline-box-tax-return-filing-guide {
  background: var(--color-bg-primary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--color-accent);
}

.timeline-box-title-tax-return-filing-guide {
  font-size: clamp(1.1rem, 1.5vw + 0.5rem, 1.3rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: 1rem;
}

.timeline-box-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: 0.75rem;
}

.timeline-box-text-tax-return-filing-guide:last-child {
  margin-bottom: 0;
}

.process-section-tax-return-filing-guide {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.process-content-tax-return-filing-guide {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.process-header-tax-return-filing-guide {
  text-align: center;
}

.process-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 2vw, 1rem);
}

.process-subtitle-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.process-steps-tax-return-filing-guide {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.process-step-tax-return-filing-guide {
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.step-header-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  align-items: flex-start;
}

.step-number-tax-return-filing-guide {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 800;
  color: var(--color-accent);
  flex-shrink: 0;
  min-width: 3rem;
}

.step-title-tax-return-filing-guide {
  font-size: clamp(1.1rem, 1.5vw + 0.5rem, 1.3rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
}

.step-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
}

.mistakes-section-tax-return-filing-guide {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.mistakes-content-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.mistakes-text-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.mistakes-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.mistakes-intro-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.mistake-item-tax-return-filing-guide {
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
}

.mistake-item-tax-return-filing-guide:last-child {
  margin-bottom: 0;
}

.mistake-heading-tax-return-filing-guide {
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.2rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: 0.5rem;
}

.mistake-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
}

.mistakes-image-block-tax-return-filing-guide {
  flex: 1 1 50%;
  max-width: 50%;
}

.mistakes-image-tax-return-filing-guide {
  width: 100%;
  height: auto;
  max-height: 350px;
  object-fit: cover;
  border-radius: var(--radius-lg);
  display: block;
}

.tips-section-tax-return-filing-guide {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.tips-content-tax-return-filing-guide {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.tips-header-tax-return-filing-guide {
  text-align: center;
}

.tips-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 2vw, 1rem);
}

.tips-subtitle-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  max-width: 600px;
  margin: 0 auto;
}

.tips-grid-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.tip-card-tax-return-filing-guide {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-md);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all var(--transition-base);
}

.tip-card-tax-return-filing-guide:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.tip-icon-tax-return-filing-guide {
  font-size: clamp(2rem, 4vw, 2.5rem);
  color: var(--color-accent);
}

.tip-card-title-tax-return-filing-guide {
  font-size: clamp(1.05rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
}

.tip-card-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
}

.faqs-section-tax-return-filing-guide {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faqs-content-tax-return-filing-guide {
  max-width: 800px;
  margin: 0 auto;
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.faqs-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  text-align: center;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.faq-list-tax-return-filing-guide {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.faq-item-tax-return-filing-guide {
  border: 1px solid var(--color-border-light);
  border-radius: var(--radius-md);
  overflow: hidden;
  transition: all var(--transition-base);
}

.faq-item-tax-return-filing-guide:hover {
  box-shadow: var(--shadow-sm);
}

.faq-question-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  justify-content: space-between;
  align-items: center;
  gap: 1rem;
  padding: clamp(1.25rem, 2vw, 1.5rem);
  background: var(--color-bg-primary);
  color: var(--color-text-primary-light);
  font-size: clamp(1rem, 1.5vw + 0.5rem, 1.15rem);
  font-weight: 600;
  cursor: pointer;
  user-select: none;
  transition: all var(--transition-base);
}

.faq-question-tax-return-filing-guide:hover {
  background: var(--color-bg-secondary);
}

.faq-answer-tax-return-filing-guide,
.faq-answer-tax-answer-tax-return-filing-guide {
  padding: clamp(1.25rem, 2vw, 1.5rem);
  background: var(--color-bg-primary);
  color: var(--color-text-secondary-light);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  line-height: var(--line-height-relaxed);
}

.cta-section-tax-return-filing-guide {
  background: var(--color-accent);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.cta-content-tax-return-filing-guide {
  text-align: center;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  align-items: center;
}

.cta-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  font-weight: 700;
}

.cta-text-tax-return-filing-guide {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: rgba(255, 255, 255, 0.95);
  line-height: var(--line-height-relaxed);
  max-width: 600px;
}

.disclaimer-section-tax-return-filing-guide {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclaimer-content-tax-return-filing-guide {
  max-width: 800px;
  margin: 0 auto;
  background: var(--color-bg-secondary);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--color-accent);
}

.disclaimer-title-tax-return-filing-guide {
  font-size: clamp(1.2rem, 2vw + 0.5rem, 1.5rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.disclaimer-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
}

.related-section-tax-return-filing-guide {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-tax-return-filing-guide {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-tax-return-filing-guide {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  text-align: center;
}

.related-cards-tax-return-filing-guide {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-tax-return-filing-guide {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-primary);
  border-radius: var(--radius-md);
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: all var(--transition-base);
  box-shadow: var(--shadow-sm);
}

.related-card-tax-return-filing-guide:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.related-image-tax-return-filing-guide {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-card-image-tax-return-filing-guide {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform var(--transition-base);
}

.related-card-tax-return-filing-guide:hover .related-card-image-tax-return-filing-guide {
  transform: scale(1.05);
}

.related-card-body-tax-return-filing-guide {
  padding: clamp(1.5rem, 2vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.related-card-title-tax-return-filing-guide {
  font-size: clamp(1.05rem, 1.5vw + 0.5rem, 1.25rem);
  color: var(--color-text-primary-light);
  font-weight: 700;
  line-height: var(--line-height-tight);
}

.related-card-text-tax-return-filing-guide {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
}

.related-card-link-tax-return-filing-guide {
  color: var(--color-accent);
  text-decoration: none;
  font-weight: 600;
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1rem);
  transition: all var(--transition-base);
  align-self: flex-start;
}

.related-card-link-tax-return-filing-guide:hover {
  color: var(--color-accent-hover);
  text-decoration: underline;
}

@media (max-width: 768px) {
  .hero-content-tax-return-filing-guide {
    flex-direction: column;
  }

  .hero-text-wrapper-tax-return-filing-guide,
  .hero-image-wrapper-tax-return-filing-guide {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .intro-content-tax-return-filing-guide,
  .requirements-content-tax-return-filing-guide,
  .timeline-content-tax-return-filing-guide,
  .mistakes-content-tax-return-filing-guide {
    flex-direction: column;
  }

  .intro-text-block-tax-return-filing-guide,
  .intro-image-block-tax-return-filing-guide,
  .requirements-text-block-tax-return-filing-guide,
  .requirements-image-block-tax-return-filing-guide,
  .timeline-image-block-tax-return-filing-guide,
  .timeline-text-block-tax-return-filing-guide,
  .mistakes-text-block-tax-return-filing-guide,
  .mistakes-image-block-tax-return-filing-guide {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .process-steps-tax-return-filing-guide {
    grid-template-columns: 1fr;
  }

  .tip-card-tax-return-filing-guide {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .related-card-tax-return-filing-guide {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

@media (min-width: 769px) and (max-width: 1023px) {
  .process-steps-tax-return-filing-guide {
    grid-template-columns: repeat(2, 1fr);
  }

  .tip-card-tax-return-filing-guide {
    flex: 1 1 calc(50% - 0.75rem);
    max-width: none;
  }

  .related-card-tax-return-filing-guide {
    flex: 1 1 calc(50% - 0.75rem);
    max-width: none;
  }
}

@media (min-width: 1024px) {
  .process-steps-tax-return-filing-guide {
    grid-template-columns: repeat(4, 1fr);
  }

  .tip-card-tax-return-filing-guide {
    flex: 1 1 calc(33.333% - 1rem);
  }

  .related-card-tax-return-filing-guide {
    flex: 1 1 calc(33.333% - 1rem);
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  font-family: var(--font-primary);
  line-height: 1.6;
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p, span, li {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.compliance-narrative-about {
  background: var(--color-bg-primary);
  font-family: var(--font-primary);
}

.hero-section-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: center;
}

.hero-text-about {
  text-align: center;
  max-width: 800px;
}

.hero-title-about {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
  letter-spacing: -0.02em;
}

.hero-subtitle-about {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
}

.hero-visual-about {
  width: 100%;
  max-width: 900px;
  height: auto;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  object-fit: cover;
  display: block;
}

.expertise-section-about {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.expertise-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.section-header-about {
  text-align: center;
  margin-bottom: var(--space-lg);
}

.section-tag-about {
  display: inline-block;
  padding: 0.35rem 1rem;
  background: rgba(37, 99, 235, 0.1);
  color: var(--color-accent);
  border-radius: 20px;
  font-size: 0.875rem;
  font-weight: 600;
  margin-bottom: var(--space-md);
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.section-title-about {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.section-description-about {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  max-width: 700px;
  margin: 0 auto;
}

.expertise-grid-about {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
  align-items: stretch;
}

.expertise-card-about {
  flex: 1 1 280px;
  max-width: 380px;
  background: var(--color-bg-primary);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  border: 1px solid var(--color-border);
  box-shadow: var(--shadow-sm);
  transition: var(--transition-base);
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.expertise-card-about:hover {
  transform: translateY(-6px);
  box-shadow: var(--shadow-lg);
  border-color: var(--color-accent);
}

.card-icon-about {
  font-size: clamp(2rem, 4vw, 2.75rem);
  color: var(--color-accent);
  display: flex;
  align-items: center;
  justify-content: flex-start;
}

.card-title-about {
  font-size: clamp(1.1rem, 2vw + 0.5rem, 1.35rem);
  color: var(--color-text-primary);
  font-weight: 700;
  font-family: var(--font-heading);
}

.card-text-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
}

.approach-section-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.approach-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.approach-split-about {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 3rem);
  align-items: center;
  flex-wrap: wrap;
}

.approach-text-about {
  flex: 1 1 45%;
  min-width: 250px;
}

.approach-visual-about {
  flex: 1 1 45%;
  min-width: 250px;
  max-height: 450px;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  object-fit: cover;
  width: 100%;
  height: 100%;
}

.approach-text-about h3 {
  font-size: clamp(1.35rem, 3vw + 0.5rem, 2rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.approach-text-about p {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.approach-text-about p:last-child {
  margin-bottom: 0;
}

.commitment-section-about {
  background: var(--color-bg-tertiary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.commitment-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  max-width: 900px;
  margin: 0 auto;
}

.commitment-header-about {
  text-align: center;
}

.commitment-title-about {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.commitment-intro-about {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
}

.pillars-grid-about {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.pillar-item-about {
  flex: 1 1 200px;
  max-width: 280px;
  text-align: center;
  padding: var(--space-md);
}

.pillar-number-about {
  font-size: clamp(2.5rem, 5vw, 3.5rem);
  font-weight: 800;
  color: var(--color-accent);
  font-family: var(--font-heading);
  line-height: 1;
  margin-bottom: var(--space-sm);
}

.pillar-name-about {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.2rem);
  color: var(--color-text-primary);
  font-weight: 700;
  font-family: var(--font-heading);
}

.highlight-quote-about {
  background: var(--color-bg-secondary);
  border-left: 4px solid var(--color-accent);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  margin: var(--space-lg) 0;
  border-radius: var(--radius-md);
}

.quote-text-about {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.2rem);
  color: var(--color-text-primary);
  font-style: italic;
  line-height: 1.8;
  margin-bottom: var(--space-md);
  font-weight: 500;
}

.quote-attribution-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 0.95rem);
  color: var(--color-text-secondary);
  font-style: normal;
}

.disclaimer-section-about {
  background: var(--color-bg-secondary);
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid var(--color-border);
}

.disclaimer-content-about {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  max-width: 800px;
}

.disclaimer-header-about {
  display: flex;
  flex-direction: row;
  gap: var(--space-sm);
  align-items: flex-start;
  margin-bottom: var(--space-sm);
}

.disclaimer-icon-about {
  font-size: 1.5rem;
  color: var(--color-accent);
  flex-shrink: 0;
  margin-top: 0.25rem;
}

.disclaimer-title-about {
  font-size: clamp(1.1rem, 2vw + 0.5rem, 1.35rem);
  color: var(--color-text-primary);
  font-weight: 700;
  font-family: var(--font-heading);
}

.disclaimer-text-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 0.975rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
}

@media (max-width: 768px) {
  .approach-split-about {
    flex-direction: column;
  }

  .approach-text-about,
  .approach-visual-about {
    flex: 1 1 100%;
    min-width: auto;
  }

  .approach-visual-about {
    max-height: 300px;
  }

  .pillars-grid-about {
    flex-direction: column;
    gap: var(--space-lg);
  }

  .pillar-item-about {
    flex: 1 1 100%;
    max-width: none;
  }

  .expertise-card-about {
    flex: 1 1 100%;
    max-width: none;
  }
}

@media (min-width: 768px) and (max-width: 1024px) {
  .expertise-grid-about {
    gap: var(--space-lg);
  }

  .expertise-card-about {
    flex: 1 1 calc(50% - var(--space-lg));
    max-width: none;
  }

  .pillars-grid-about {
    gap: var(--space-lg);
  }

  .pillar-item-about {
    flex: 1 1 calc(50% - var(--space-lg));
  }
}

@media (min-width: 1024px) {
  .expertise-card-about {
    flex: 1 1 calc(33.333% - var(--space-lg));
    max-width: none;
  }

  .pillar-item-about {
    flex: 1 1 auto;
  }
}

.faq-page {
  width: 100%;
  background-color: var(--color-bg-primary);
}

.faq-hero {
  background-color: var(--color-bg-secondary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
}

.faq-hero-container {
  max-width: 900px;
  margin: 0 auto;
}

.faq-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  color: var(--color-text-primary-light);
  margin-bottom: var(--space-sm);
  line-height: var(--line-height-tight);
  font-weight: 700;
  letter-spacing: var(--letter-spacing-tight);
}

.faq-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-normal);
}

@media (min-width: 768px) {
  .faq-hero {
    padding: var(--space-4xl) var(--space-lg);
  }
}

.faq-content {
  background-color: var(--color-bg-primary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
}

.faq-container {
  max-width: 900px;
  margin: 0 auto;
}

.faq-accordion {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.faq-item {
  background-color: var(--color-bg-card);
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: box-shadow var(--transition-base);
}

.faq-item:hover {
  box-shadow: var(--shadow-md);
}

.faq-question {
  width: 100%;
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: var(--space-lg) var(--space-md);
  background-color: var(--color-bg-card);
  border: none;
  cursor: pointer;
  transition: all var(--transition-base);
  font-family: var(--font-primary);
  text-align: left;
}

.faq-question:hover {
  background-color: var(--color-bg-tertiary);
}

.faq-question.active {
  background-color: var(--color-primary-light);
}

.faq-question-text {
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  color: var(--color-text-primary-light);
  font-weight: 600;
  line-height: var(--line-height-normal);
  flex: 1;
}

.faq-toggle-icon {
  font-size: 1.5rem;
  color: var(--color-primary);
  margin-left: var(--space-md);
  flex-shrink: 0;
  transition: transform var(--transition-base);
  font-weight: 300;
}

.faq-question.active .faq-toggle-icon {
  transform: rotate(45deg);
  color: var(--color-accent);
}

.faq-answer {
  display: none;
  padding: 0 var(--space-md) var(--space-lg) var(--space-md);
  background-color: var(--color-bg-card);
  border-top: 1px solid var(--color-bg-tertiary);
  animation: slideDown var(--transition-fast) ease-out;
}

.faq-answer.active {
  display: block;
}

@keyframes slideDown {
  from {
    opacity: 0;
    transform: translateY(-10px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

.faq-answer p {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1.5vw, 1rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin: 0;
}

@media (min-width: 768px) {
  .faq-content {
    padding: var(--space-4xl) var(--space-lg);
  }

  .faq-question {
    padding: var(--space-lg) var(--space-xl);
  }

  .faq-answer {
    padding: 0 var(--space-xl) var(--space-lg) var(--space-xl);
  }

  .faq-accordion {
    gap: var(--space-lg);
  }
}

.faq-image-section {
  background-color: var(--color-bg-tertiary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
}

.faq-image-grid {
  max-width: 900px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
}

.faq-image-item {
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-md);
}

.faq-image-item img {
  width: 100%;
  height: auto;
  display: block;
  object-fit: cover;
  aspect-ratio: 3 / 2;
}

@media (min-width: 768px) {
  .faq-image-section {
    padding: var(--space-4xl) var(--space-lg);
  }

  .faq-image-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-xl);
  }
}

@media (min-width: 1024px) {
  .faq-image-grid {
    grid-template-columns: repeat(3, 1fr);
  }
}

.faq-cta {
  background-color: var(--color-bg-secondary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
}

.faq-cta-container {
  max-width: 900px;
  margin: 0 auto;
  text-align: center;
}

.faq-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.25rem);
  color: var(--color-text-primary-light);
  margin-bottom: var(--space-md);
  line-height: var(--line-height-tight);
  font-weight: 700;
  letter-spacing: var(--letter-spacing-tight);
}

.faq-cta-description {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  color: var(--color-text-secondary-light);
  margin-bottom: var(--space-lg);
  line-height: var(--line-height-relaxed);
}

.faq-cta-buttons {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  justify-content: center;
}

.faq-cta-button {
  display: inline-block;
  padding: var(--space-md) var(--space-xl);
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1.5vw, 1rem);
  border-radius: var(--radius-md);
  text-decoration: none;
  transition: all var(--transition-base);
  cursor: pointer;
  font-weight: 600;
  line-height: var(--line-height-normal);
  border: 2px solid transparent;
}

.faq-cta-primary {
  background-color: var(--color-primary);
  color: var(--color-text-primary-dark);
}

.faq-cta-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.faq-cta-secondary {
  background-color: transparent;
  color: var(--color-primary);
  border-color: var(--color-primary);
}

.faq-cta-secondary:hover {
  background-color: var(--color-primary-light);
  border-color: var(--color-primary-hover);
  transform: translateY(-2px);
}

@media (min-width: 768px) {
  .faq-cta {
    padding: var(--space-4xl) var(--space-lg);
  }

  .faq-cta-buttons {
    flex-direction: row;
    justify-content: center;
    gap: var(--space-lg);
  }

  .faq-cta-button {
    padding: var(--space-md) var(--space-2xl);
  }
}

.services-page {
  width: 100%;
}

.services-hero {
  background-color: var(--color-bg-primary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
  border-bottom: 2px solid var(--color-primary);
}

.services-hero-content {
  max-width: 900px;
  margin: 0 auto;
  text-align: center;
}

.services-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  color: var(--color-text-primary-light);
  margin: 0 0 var(--space-md) 0;
  letter-spacing: var(--letter-spacing-normal);
  line-height: var(--line-height-tight);
}

.services-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary-light);
  margin: 0;
  line-height: var(--line-height-normal);
}

@media (min-width: 768px) {
  .services-hero {
    padding: var(--space-4xl) var(--space-lg);
  }

  .services-hero-title {
    margin-bottom: var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-hero {
    padding: var(--space-4xl) var(--space-xl);
  }
}

.services-offerings {
  background-color: var(--color-bg-secondary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
}

.services-container {
  max-width: 1200px;
  margin: 0 auto;
}

.services-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-xl);
}

.service-card {
  background-color: var(--color-bg-card);
  padding: var(--space-xl);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-md);
  transition: all var(--transition-base);
  border-left: 4px solid var(--color-primary);
  display: flex;
  flex-direction: column;
}

.service-card:hover {
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.service-card-icon {
  width: 50px;
  height: 50px;
  background-color: var(--color-primary-light);
  border-radius: var(--radius-md);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: var(--space-lg);
  font-size: 1.75rem;
  color: var(--color-primary);
}

.service-card-title {
  font-family: var(--font-heading);
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.5rem);
  color: var(--color-text-primary-light);
  margin: 0 0 var(--space-md) 0;
  line-height: var(--line-height-tight);
}

.service-card-description {
  font-family: var(--font-primary);
  font-size: clamp(0.9375rem, 1vw + 0.5rem, 1.0625rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin: 0 0 var(--space-lg) 0;
  flex-grow: 1;
}

.service-card-link {
  font-family: var(--font-primary);
  display: inline-flex;
  align-items: center;
  font-size: 1rem;
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  transition: color var(--transition-fast);
  width: fit-content;
}

.service-card-link:hover {
  color: var(--color-primary-hover);
}

.service-card-link::after {
  content: "";
  margin-left: var(--space-sm);
  transition: margin-left var(--transition-fast);
}

.service-card-link:hover::after {
  margin-left: var(--space-md);
}

@media (min-width: 768px) {
  .services-offerings {
    padding: var(--space-4xl) var(--space-lg);
  }

  .services-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-2xl);
  }
}

@media (min-width: 1024px) {
  .services-offerings {
    padding: var(--space-4xl) var(--space-xl);
  }

  .services-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

.services-cta-section {
  background-color: var(--color-bg-primary);
  padding: var(--space-3xl) var(--space-md);
  overflow: hidden;
}

.services-cta-container {
  max-width: 700px;
  margin: 0 auto;
  text-align: center;
}

.services-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  color: var(--color-text-primary-light);
  margin: 0 0 var(--space-md) 0;
  letter-spacing: var(--letter-spacing-normal);
  line-height: var(--line-height-tight);
}

.services-cta-text {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin: 0 0 var(--space-xl) 0;
}

.services-cta-button {
  display: inline-block;
  background-color: var(--color-accent);
  color: var(--color-text-primary-dark);
  padding: var(--space-md) var(--space-2xl);
  border-radius: var(--radius-md);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  transition: all var(--transition-base);
  border: 2px solid var(--color-accent);
}

.services-cta-button:hover {
  background-color: var(--color-accent-hover);
  border-color: var(--color-accent-hover);
}

@media (min-width: 768px) {
  .services-cta-section {
    padding: var(--space-4xl) var(--space-lg);
  }

  .services-cta-title {
    margin-bottom: var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-cta-section {
    padding: var(--space-4xl) var(--space-xl);
  }
}

.compliance-docs {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary-light);
  font-family: var(--font-primary);
}

.compliance-docs .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.compliance-docs .content {
  max-width: 800px;
  margin: 0 auto;
  padding: var(--space-3xl) var(--space-md);
}

.compliance-docs h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary-light);
  margin-bottom: var(--space-sm);
  line-height: var(--line-height-tight);
}

.compliance-docs .updated-date {
  color: var(--color-text-muted-light);
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1rem);
  margin-bottom: var(--space-2xl);
  font-style: italic;
}

.compliance-docs .intro-paragraph {
  color: var(--color-text-primary-light);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  line-height: var(--line-height-relaxed);
  margin-bottom: var(--space-xl);
}

.compliance-docs h2 {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary-light);
  margin-top: var(--space-2xl);
  margin-bottom: var(--space-md);
  line-height: var(--line-height-normal);
}

.compliance-docs .section-content {
  color: var(--color-text-primary-light);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  line-height: var(--line-height-relaxed);
  margin-bottom: var(--space-lg);
}

.compliance-docs .section-list {
  color: var(--color-text-primary-light);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  line-height: var(--line-height-relaxed);
  margin: var(--space-md) 0 var(--space-lg) var(--space-lg);
}

.compliance-docs .section-list li {
  margin-bottom: var(--space-sm);
}

.compliance-docs .contact-section {
  background-color: var(--color-bg-secondary);
  padding: var(--space-xl);
  border-radius: var(--radius-md);
  margin-top: var(--space-3xl);
}

.compliance-docs .contact-section h2 {
  color: var(--color-text-primary-light);
  margin-top: 0;
}

.compliance-docs .contact-section p {
  color: var(--color-text-primary-light);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  line-height: var(--line-height-relaxed);
  margin-bottom: var(--space-md);
}

.compliance-docs .contact-section strong {
  color: var(--color-text-primary-light);
  font-weight: 600;
}

@media (min-width: 768px) {
  .compliance-docs .content {
    padding: var(--space-4xl) var(--space-lg);
  }

  .compliance-docs .contact-section {
    padding: var(--space-2xl);
  }
}

@media (min-width: 1024px) {
  .compliance-docs .content {
    padding: var(--space-4xl) 0;
  }

  .compliance-docs .contact-section {
    padding: var(--space-2xl) var(--space-xl);
  }
}

.thank-you-page {
  width: 100%;
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-primary);
}

.thank-section {
  width: 100%;
  padding: var(--space-xl) var(--space-md);
  display: flex;
  align-items: center;
  justify-content: center;
  overflow: hidden;
}

.container {
  width: 100%;
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.content {
  width: 100%;
  max-width: 800px;
  margin: 0 auto;
}

.thank-wrapper {
  display: flex;
  flex-direction: column;
  align-items: center;
  text-align: center;
  animation: fadeInUp 0.8s ease-out;
}

@keyframes fadeInUp {
  from {
    opacity: 0;
    transform: translateY(30px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

.thank-icon-wrapper {
  margin-bottom: var(--space-xl);
  display: flex;
  justify-content: center;
  align-items: center;
}

.thank-icon {
  width: 80px;
  height: 80px;
  color: var(--color-success);
  stroke-linecap: round;
  stroke-linejoin: round;
  animation: scaleIn 0.6s ease-out;
}

@keyframes scaleIn {
  from {
    opacity: 0;
    transform: scale(0.5);
  }
  to {
    opacity: 1;
    transform: scale(1);
  }
}

.thank-heading {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin-bottom: var(--space-md);
  letter-spacing: var(--letter-spacing-normal);
  line-height: var(--line-height-tight);
}

.thank-lead {
  font-family: var(--font-primary);
  font-size: clamp(1.1rem, 2vw, 1.4rem);
  color: var(--color-primary);
  margin-bottom: var(--space-lg);
  font-weight: 600;
  line-height: var(--line-height-normal);
  letter-spacing: var(--letter-spacing-normal);
}

.thank-description {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-primary-light);
  margin-bottom: var(--space-md);
  line-height: var(--line-height-relaxed);
  letter-spacing: var(--letter-spacing-normal);
}

.thank-next-steps {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  margin-bottom: var(--space-2xl);
  line-height: var(--line-height-relaxed);
  letter-spacing: var(--letter-spacing-normal);
}

.btn {
  display: inline-block;
  padding: var(--space-sm) var(--space-lg);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.05rem);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-md);
  transition: all var(--transition-base);
  letter-spacing: var(--letter-spacing-normal);
  text-align: center;
  cursor: pointer;
  border: none;
  display: inline-block;
}

.btn-primary {
  background-color: var(--color-primary);
  color: var(--color-text-primary-dark);
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.btn-primary:active {
  transform: translateY(0);
}

.btn-large {
  padding: var(--space-md) var(--space-2xl);
  margin-top: var(--space-lg);
}

@media (min-width: 768px) {
  .thank-section {
    padding: var(--space-2xl) var(--space-lg);
    min-height: 100vh;
  }

  .thank-icon {
    width: 100px;
    height: 100px;
  }

  .thank-heading {
    margin-bottom: var(--space-lg);
  }

  .thank-lead {
    margin-bottom: var(--space-xl);
  }

  .thank-description {
    margin-bottom: var(--space-lg);
  }

  .thank-next-steps {
    margin-bottom: var(--space-3xl);
  }
}

@media (min-width: 1024px) {
  .thank-section {
    padding: var(--space-3xl) var(--space-xl);
  }

  .thank-icon-wrapper {
    margin-bottom: var(--space-2xl);
  }

  .thank-heading {
    margin-bottom: var(--space-xl);
  }

  .thank-lead {
    margin-bottom: var(--space-xl);
  }

  .btn-large {
    padding: var(--space-md) var(--space-3xl);
    font-size: 1.1rem;
  }
}

@media (prefers-reduced-motion: reduce) {
  .thank-wrapper {
    animation: none;
  }

  .thank-icon {
    animation: none;
  }

  .btn-primary:hover {
    transform: none;
  }

  .btn-primary:active {
    transform: none;
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  width: 100%;
  height: 100%;
}

.error-page {
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 100vh;
  background-color: var(--color-bg-primary);
  overflow: hidden;
}

.error-section {
  width: 100%;
  display: flex;
  align-items: center;
  justify-content: center;
  padding: var(--space-2xl);
  overflow: hidden;
}

.container {
  width: 100%;
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.content {
  width: 100%;
  max-width: 800px;
  margin: 0 auto;
}

.error-container {
  text-align: center;
  display: flex;
  flex-direction: column;
  align-items: center;
  gap: var(--space-lg);
}

.error-code-wrapper {
  position: relative;
  margin-bottom: var(--space-lg);
}

.error-code {
  font-size: clamp(3.5rem, 12vw, 6rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: var(--color-primary);
  letter-spacing: var(--letter-spacing-wide);
  line-height: var(--line-height-tight);
  margin-bottom: var(--space-sm);
  animation: slideDown 0.8s cubic-bezier(0.34, 1.56, 0.64, 1);
}

.error-accent {
  height: 4px;
  width: 60px;
  background-color: var(--color-accent);
  margin: var(--space-md) auto 0;
  border-radius: var(--radius-sm);
  animation: expandWidth 0.8s ease-out 0.2s both;
}

.error-title {
  font-size: clamp(1.5rem, 5vw, 2.25rem);
  font-family: var(--font-heading);
  font-weight: 600;
  color: var(--color-text-primary-light);
  letter-spacing: var(--letter-spacing-normal);
  line-height: var(--line-height-normal);
  margin-bottom: var(--space-md);
  animation: fadeInUp 0.8s ease-out 0.3s both;
}

.error-message {
  font-size: clamp(0.95rem, 1.5vw, 1.1rem);
  font-family: var(--font-primary);
  color: var(--color-text-primary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: var(--space-md);
  animation: fadeInUp 0.8s ease-out 0.4s both;
}

.error-description {
  font-size: clamp(0.9rem, 1.2vw, 1rem);
  font-family: var(--font-primary);
  color: var(--color-text-secondary-light);
  line-height: var(--line-height-relaxed);
  margin-bottom: var(--space-xl);
  animation: fadeInUp 0.8s ease-out 0.5s both;
}

.btn {
  display: inline-block;
  padding: 0.875rem 2.5rem;
  font-size: clamp(0.95rem, 1.2vw, 1.05rem);
  font-family: var(--font-primary);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
  cursor: pointer;
  border: none;
  letter-spacing: var(--letter-spacing-tight);
  animation: fadeInUp 0.8s ease-out 0.6s both;
}

.btn-primary {
  background-color: var(--color-primary);
  color: var(--color-text-primary-dark);
  box-shadow: var(--shadow-md);
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  box-shadow: var(--shadow-lg);
  transform: translateY(-2px);
}

.btn-primary:active {
  transform: translateY(0);
}

.error-suggestions {
  margin-top: var(--space-2xl);
  padding-top: var(--space-2xl);
  border-top: 1px solid var(--color-primary);
  border-top-opacity: 0.1;
  animation: fadeInUp 0.8s ease-out 0.7s both;
}

.suggestions-label {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  font-family: var(--font-primary);
  color: var(--color-text-secondary-light);
  font-weight: 600;
  margin-bottom: var(--space-md);
  letter-spacing: var(--letter-spacing-tight);
  text-transform: uppercase;
}

.suggestions-list {
  list-style: none;
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}

.suggestions-list li {
  font-size: clamp(0.9rem, 1.2vw, 1rem);
  font-family: var(--font-primary);
  color: var(--color-text-primary-light);
  line-height: var(--line-height-normal);
  padding-left: var(--space-lg);
  position: relative;
}

.suggestions-list li::before {
  content: "";
  position: absolute;
  left: 0;
  color: var(--color-accent);
  font-weight: 700;
}

@keyframes slideDown {
  from {
    opacity: 0;
    transform: translateY(-30px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes expandWidth {
  from {
    width: 0;
    opacity: 0;
  }
  to {
    width: 60px;
    opacity: 1;
  }
}

@keyframes fadeInUp {
  from {
    opacity: 0;
    transform: translateY(20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@media (min-width: 480px) {
  .error-section {
    padding: var(--space-3xl) var(--space-lg);
  }

  .error-code-wrapper {
    margin-bottom: var(--space-xl);
  }

  .error-container {
    gap: var(--space-xl);
  }
}

@media (min-width: 768px) {
  .error-section {
    padding: var(--space-4xl) var(--space-2xl);
  }

  .error-code {
    margin-bottom: var(--space-md);
  }

  .error-container {
    gap: var(--space-2xl);
  }

  .error-suggestions {
    margin-top: var(--space-3xl);
    padding-top: var(--space-3xl);
  }

  .suggestions-list {
    gap: var(--space-md);
  }

  .suggestions-list li {
    padding-left: var(--space-xl);
  }
}

@media (min-width: 1024px) {
  .error-section {
    padding: var(--space-4xl) var(--space-3xl);
    min-height: 100vh;
  }

  .error-code-wrapper {
    margin-bottom: var(--space-2xl);
  }

  .container {
    padding: 0 var(--space-lg);
  }
}

@media (max-width: 479px) {
  .btn {
    width: 100%;
    max-width: 300px;
  }

  .error-accent {
    width: 50px;
  }
}

.contact-page-support {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary-light);
  overflow: hidden;
}

.contact-page-hero {
  background-color: var(--color-bg-secondary);
  padding: 3rem 1rem;
  overflow: hidden;
}

@media (min-width: 768px) {
  .contact-page-hero {
    padding: 5rem 1rem;
  }
}

@media (min-width: 1024px) {
  .contact-page-hero {
    padding: 6rem 1rem;
  }
}

.contact-page-hero-content {
  text-align: center;
}

.contact-page-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin: 0 0 1rem 0;
  letter-spacing: var(--letter-spacing-tight);
  line-height: var(--line-height-tight);
}

.contact-page-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  margin: 0;
  line-height: var(--line-height-relaxed);
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

.contact-page-main {
  background-color: var(--color-bg-primary);
  padding: 3rem 1rem;
  overflow: hidden;
}

@media (min-width: 768px) {
  .contact-page-main {
    padding: 4rem 1rem;
  }
}

@media (min-width: 1024px) {
  .contact-page-main {
    padding: 5rem 1rem;
  }
}

.contact-page-main-content {
  width: 100%;
}

.contact-page-grid {
  display: flex;
  flex-wrap: wrap;
  gap: 3rem;
  width: 100%;
}

@media (max-width: 768px) {
  .contact-page-grid {
    gap: 2rem;
  }
}

.contact-page-form-wrapper {
  flex: 1 1 100%;
  min-width: 0;
}

@media (min-width: 769px) {
  .contact-page-form-wrapper {
    flex: 1 1 45%;
  }
}

.contact-page-form-title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin: 0 0 1.5rem 0;
  letter-spacing: var(--letter-spacing-tight);
}

.contact-page-form {
  width: 100%;
  display: flex;
  flex-direction: column;
  gap: 1.25rem;
}

.contact-page-form-row {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.contact-page-label {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  font-weight: 600;
  color: var(--color-text-primary-light);
  letter-spacing: var(--letter-spacing-normal);
}

.contact-page-input,
.contact-page-textarea {
  width: 100%;
  padding: 0.875rem 1rem;
  background-color: var(--color-bg-card);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-primary-light);
  transition: var(--transition-base);
  box-sizing: border-box;
}

.contact-page-input::placeholder,
.contact-page-textarea::placeholder {
  color: var(--color-text-muted-light);
}

.contact-page-input:focus,
.contact-page-textarea:focus {
  outline: none;
  border-color: var(--color-primary);
  background-color: var(--color-bg-card);
  box-shadow: 0 0 0 3px rgba(var(--color-primary), 0.1);
}

.contact-page-textarea {
  min-height: 140px;
  resize: vertical;
  font-family: var(--font-primary);
}

.contact-page-form-consent {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  margin: 0.5rem 0;
}

.contact-page-checkbox {
  width: 18px;
  height: 18px;
  cursor: pointer;
  accent-color: var(--color-primary);
}

.contact-page-consent-label {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: var(--color-text-primary-light);
  cursor: pointer;
  line-height: var(--line-height-normal);
}

.contact-page-link {
  color: var(--color-primary);
  text-decoration: none;
  transition: var(--transition-fast);
  border-bottom: 1px solid transparent;
}

.contact-page-link:hover {
  color: var(--color-primary-hover);
  border-bottom-color: var(--color-primary-hover);
}

.contact-page-submit {
  width: 100%;
  padding: 1rem 2rem;
  background-color: var(--color-primary);
  color: var(--color-text-primary-dark);
  border: none;
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.05rem);
  font-weight: 600;
  cursor: pointer;
  transition: var(--transition-base);
  letter-spacing: var(--letter-spacing-normal);
  margin-top: 0.5rem;
}

.contact-page-submit:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.contact-page-submit:active {
  transform: translateY(0);
}

.contact-page-info-wrapper {
  flex: 1 1 100%;
  min-width: 0;
}

@media (min-width: 769px) {
  .contact-page-info-wrapper {
    flex: 1 1 45%;
  }
}

.contact-page-info-title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin: 0 0 2rem 0;
  letter-spacing: var(--letter-spacing-tight);
}

.contact-page-info-section {
  display: flex;
  flex-direction: column;
  gap: 2rem;
  margin-bottom: 2.5rem;
}

.contact-page-info-item {
  display: flex;
  gap: 1.5rem;
  align-items: flex-start;
}

.contact-page-info-icon {
  flex-shrink: 0;
  width: 48px;
  height: 48px;
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-tertiary);
  border-radius: var(--radius-md);
  color: var(--color-primary);
  font-size: 1.5rem;
}

.contact-page-info-content {
  flex: 1;
}

.contact-page-info-label {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.05rem);
  font-weight: 600;
  color: var(--color-text-primary-light);
  margin: 0 0 0.5rem 0;
  letter-spacing: var(--letter-spacing-normal);
}

.contact-page-info-text {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary-light);
  margin: 0;
  line-height: var(--line-height-relaxed);
}

.contact-page-info-text a {
  color: var(--color-primary);
  text-decoration: none;
  transition: var(--transition-fast);
}

.contact-page-info-text a:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.contact-page-info-box {
  background-color: var(--color-bg-card);
  border: 1px solid var(--color-border);
  border-radius: var(--radius-md);
  padding: 1.5rem;
  margin-bottom: 1.5rem;
}

.contact-page-info-box-title {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 1vw + 0.5rem, 1.15rem);
  font-weight: 600;
  color: var(--color-text-primary-light);
  margin: 0 0 1rem 0;
  letter-spacing: var(--letter-spacing-normal);
}

.contact-page-business-hours {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.contact-page-hours-item {
  display: flex;
  flex-direction: column;
  gap: 0.25rem;
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
}

.contact-page-hours-day {
  font-weight: 500;
  color: var(--color-text-primary-light);
}

.contact-page-hours-time {
  color: var(--color-text-secondary-light);
}

.contact-page-info-box-secondary {
  background-color: var(--color-bg-tertiary);
}

.contact-page-info-box-text {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary-light);
  margin: 0;
  line-height: var(--line-height-relaxed);
}

.contact-page-cta {
  background-color: var(--color-bg-secondary);
  padding: 3rem 1rem;
  overflow: hidden;
}

@media (min-width: 768px) {
  .contact-page-cta {
    padding: 4rem 1rem;
  }
}

@media (min-width: 1024px) {
  .contact-page-cta {
    padding: 5rem 1rem;
  }
}

.contact-page-cta-content {
  text-align: center;
}

.contact-page-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3.5vw, 2.25rem);
  font-weight: 700;
  color: var(--color-text-primary-light);
  margin: 0 0 1rem 0;
  letter-spacing: var(--letter-spacing-tight);
  line-height: var(--line-height-tight);
}

.contact-page-cta-text {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary-light);
  margin: 0 0 1.5rem 0;
  line-height: var(--line-height-relaxed);
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

.contact-page-cta-button {
  display: inline-block;
  padding: 1rem 2.5rem;
  background-color: var(--color-primary);
  color: var(--color-text-primary-dark);
  text-decoration: none;
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.05rem);
  font-weight: 600;
  transition: var(--transition-base);
  letter-spacing: var(--letter-spacing-normal);
  cursor: pointer;
  border: none;
}

.contact-page-cta-button:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.contact-page-cta-button:active {
  transform: translateY(0);
}

@media (max-width: 480px) {
  .contact-page-grid {
    gap: 1.5rem;
  }

  .contact-page-form,
  .contact-page-info-section {
    gap: 1rem;
  }

  .contact-page-submit {
    padding: 0.875rem 1.5rem;
  }

  .contact-page-info-item {
    gap: 1rem;
  }

  .contact-page-info-icon {
    width: 40px;
    height: 40px;
    font-size: 1.25rem;
  }
}