html{scroll-behavior:smooth}body{margin:0;background:#f8fbfd;font-family:Inter,system-ui,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif}
/* R81: long-form editorial guides. Scoped components; no new JS or font downloads. */
.fa81-skip{position:fixed;left:-10000px;top:0;z-index:20000;background:#fff;color:#093a55;padding:12px 18px;border:2px solid #007b99}
.fa81-skip:focus{left:12px;top:12px}
.fa81-page{max-width:1310px;margin:0 auto;padding:28px 30px 90px;font-family:Inter,system-ui,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;color:#123850}
.fa81-page *{box-sizing:border-box}.fa81-page :focus-visible{outline:3px solid #0ba6b8;outline-offset:3px}
.fa81-crumb{display:flex;align-items:center;flex-wrap:wrap;gap:9px;font-size:13px;color:#627e90;margin:5px 0 24px}
.fa81-crumb a{color:#087093;text-decoration:none}.fa81-crumb a:hover{text-decoration:underline}
.fa81-hero{position:relative;overflow:hidden;background:linear-gradient(112deg,#093047 2%,#11546d 67%,#126f7d 100%);color:#fff;border-radius:26px;padding:clamp(27px,5vw,65px);box-shadow:0 18px 45px rgba(11,60,87,.13);margin-bottom:22px}
.fa81-hero-inner{position:relative;z-index:1;max-width:850px}
.fa81-kicker{font-size:11px;font-weight:850;letter-spacing:.13em;text-transform:uppercase;color:#a2f0ee}
.fa81-hero h1{font-size:clamp(30px,4.5vw,56px);line-height:1.09;letter-spacing:-.04em;margin:17px 0 15px;color:#fff;max-width:850px}
.fa81-hero p{color:#e0f2f7;font-size:clamp(15px,1.6vw,19px);line-height:1.64;max-width:780px;margin:0}
.fa81-hero .fa81-meta{font-size:12px;color:#c3e1eb;margin-top:21px}
.fa81-hero-buttons{display:flex;align-items:center;flex-wrap:wrap;gap:12px;margin-top:27px}
.fa81-button{display:inline-flex;align-items:center;gap:8px;border:1px solid #fff;border-radius:11px;background:#fff;color:#074c6a!important;font-weight:800;text-decoration:none;padding:12px 20px;font-size:14px;min-height:46px}
.fa81-button.secondary{background:transparent;color:#fff!important;border-color:#9fcbd3}.fa81-button:hover{transform:translateY(-1px)}
.fa81-hero-decor{position:absolute;inset:0 0 0 auto;width:35%;pointer-events:none;opacity:.25;background:radial-gradient(circle at 50% 44%,transparent 0 55px,#92dce0 56px,#92dce0 57px,transparent 58px),linear-gradient(45deg,transparent 49.6%,#7dc3c9 50%,transparent 50.4%)}
.fa81-hero-decor i{position:absolute;width:11px;height:11px;border-radius:50%;background:#b5f4ef}.fa81-hero-decor i:nth-child(1){top:20%;left:20%}.fa81-hero-decor i:nth-child(2){top:60%;left:65%}.fa81-hero-decor i:nth-child(3){top:75%;left:27%}.fa81-hero-decor i:nth-child(4){top:26%;left:76%}
.fa81-summary{background:linear-gradient(115deg,#f3fbfd,#fff);border:1px solid #cce5ed;border-left:5px solid #008ba2;border-radius:15px;padding:23px 28px;margin:0 0 30px}
.fa81-summary span{display:block;color:#036b83;font-weight:840;font-size:11px;letter-spacing:.12em;margin-bottom:10px}
.fa81-summary p{font-size:clamp(16px,1.65vw,19px);color:#173b52;line-height:1.66;margin:0;font-weight:560}
.fa81-layout{display:grid;grid-template-columns:minmax(0,1fr) 285px;align-items:start;gap:30px}.fa81-content,.fa81-article{min-width:0}
.fa81-section{background:#fff;border:1px solid #dfeaf0;border-radius:19px;padding:clamp(20px,2.5vw,33px);margin:0 0 20px;scroll-margin-top:110px}
.fa81-section h2{color:#0b3954;font-size:clamp(23px,2.2vw,29px);line-height:1.22;letter-spacing:-.025em;margin:0 0 17px}
.fa81-section h3{color:#18485f;font-size:18px;line-height:1.35;margin:22px 0 9px}
.fa81-section p,.fa81-section li{color:#3b596b;font-size:15px;line-height:1.78;margin:10px 0 15px}
.fa81-section li{margin:7px 0}.fa81-section ul,.fa81-section ol{padding-left:22px;margin:11px 0 18px}
.fa81-section strong{color:#173c54}.fa81-section a{color:#00698c;text-underline-offset:3px;font-weight:700}
.fa81-section blockquote{padding:13px 20px;margin:17px 0;background:#f0f8fb;border-left:4px solid #3bacc1;color:#194a61;border-radius:0 12px 12px 0;font-size:16px;line-height:1.65}
.fa81-steps{counter-reset:step;list-style:none!important;padding:0!important;display:grid;gap:12px}.fa81-steps li{position:relative;padding:13px 14px 13px 54px;border:1px solid #dae9ef;border-radius:13px;background:#f8fcfd;margin:0!important}
.fa81-steps li:before{counter-increment:step;content:counter(step);position:absolute;left:14px;top:14px;background:#dff5f8;color:#006880;font-weight:850;border-radius:10px;width:28px;height:28px;display:grid;place-items:center}
.fa81-table-wrap{overflow-x:auto;overscroll-behavior-x:contain;max-width:100%;margin:18px 0}
.fa81-table{width:100%;min-width:580px;border-collapse:collapse;font-size:14px;line-height:1.55}
.fa81-table th,.fa81-table td{padding:13px 15px;text-align:left;vertical-align:top;border-bottom:1px solid #dce8ed}
.fa81-table thead th{background:#eaf5f9;color:#133f57;font-weight:800}.fa81-table tbody th{font-weight:750;color:#174c63}.fa81-table tbody tr:nth-child(even){background:#f7fbfc}
.fa81-case{border:1px solid #bfdee7;border-radius:14px;padding:19px 21px;background:#f5fbfd;margin:18px 0}
.fa81-case-title{display:block;color:#087b93;font-size:11px;font-weight:850;letter-spacing:.13em;margin-bottom:6px}
.fa81-case p{margin:7px 0 10px}.fa81-callout{padding:15px 17px;background:#f0f8fc;border-left:4px solid #208da5;border-radius:9px;color:#24495e;margin:18px 0;line-height:1.7}
.fa81-checklist{list-style:none;padding-left:0!important}.fa81-checklist li{position:relative;padding-left:28px}.fa81-checklist li:before{content:'✓';position:absolute;left:3px;color:#07849d;font-weight:900}
.fa81-faq details{padding:16px 0;border-top:1px solid #e2edf1}.fa81-faq summary{font-size:16px;color:#123e54;font-weight:800;cursor:pointer;line-height:1.5;padding-right:12px}.fa81-faq summary:hover{color:#006d8e}.fa81-faq details>div{padding:5px 9px 0 0}.fa81-faq p{margin:12px 0 3px}
.fa81-sources ul{list-style:none;padding:0}.fa81-sources li{padding:9px 0;border-bottom:1px solid #ebf1f4;margin:0!important}
.fa81-sidebar{position:sticky;top:105px;display:grid;gap:16px}.fa81-toc,.fa81-side-cta{background:#fff;border:1px solid #dce9ef;border-radius:17px;padding:22px}
.fa81-toc strong{color:#123b51;font-size:15px}.fa81-toc ol{list-style:none;margin:13px 0 0;padding:0;display:grid;gap:12px}.fa81-toc li{font-size:13px;line-height:1.5}.fa81-toc a{color:#426477;text-decoration:none}.fa81-toc a:hover{text-decoration:underline;color:#007b95}
.fa81-side-cta{background:linear-gradient(145deg,#e9f8fb,#fff)}.fa81-side-cta>span{font-size:11px;letter-spacing:.09em;color:#047b92;font-weight:800}.fa81-side-cta h2{font-size:21px;line-height:1.2;color:#123950;margin:10px 0}.fa81-side-cta p{font-size:13px;line-height:1.62;color:#49697a}
.fa81-side-cta>a{display:block;text-align:center;border-radius:10px;background:#007f9b;color:#fff;font-weight:780;text-decoration:none;padding:12px;margin-top:12px}.fa81-side-cta>a.fa81-side-alt{background:#fff;color:#075b78;border:1px solid #c4e4ed}
.fa81-related{margin-top:24px}.fa81-related h2{font-size:24px;color:#113b53;margin:0 0 16px}.fa81-related-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:13px}.fa81-related-card{position:relative;padding:20px;background:#f1f9fc;border:1px solid #d2e9f1;text-decoration:none;border-radius:15px;color:#133c55;display:grid;gap:9px;min-height:160px}.fa81-related-card span{font-size:10px;font-weight:850;letter-spacing:.1em;color:#017a96;text-transform:uppercase}.fa81-related-card strong{font-size:16px}.fa81-related-card small{font-size:12px;line-height:1.5;color:#557285}.fa81-related-card em{position:absolute;top:18px;right:18px;font-style:normal;color:#0a7591}
.fa81-hub-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:17px}.fa81-hub-card{background:#fff;border:1px solid #d9ebf1;border-radius:17px;padding:26px;display:grid;gap:12px;text-decoration:none;color:#143c54}.fa81-hub-card .cat{font-size:11px;color:#007892;font-weight:850;letter-spacing:.09em;text-transform:uppercase}.fa81-hub-card strong{font-size:21px;line-height:1.25}.fa81-hub-card p{font-size:14px;line-height:1.65;color:#4d6878;margin:0}.fa81-hub-card .arr{color:#08788e;font-weight:800}.fa81-hub-card:hover,.fa81-related-card:hover{border-color:#52b9ca;box-shadow:0 10px 30px rgba(10,68,91,.08)}
@media(max-width:1040px){.fa81-layout{grid-template-columns:minmax(0,1fr) 240px;gap:18px}.fa81-page{padding:22px 22px 65px}}
@media(max-width:790px){.fa81-layout{display:flex;flex-direction:column}.fa81-sidebar{position:static;width:100%;order:-1}.fa81-toc ol{grid-template-columns:repeat(2,minmax(0,1fr));display:grid;gap:8px 16px}.fa81-side-cta{display:none}.fa81-page{padding:19px 18px 65px}}
@media(max-width:620px){.fa81-page{padding:14px 13px 68px}.fa81-hero{padding:30px 22px;border-radius:19px}.fa81-hero-decor{display:none}.fa81-summary{padding:18px}.fa81-section{padding:20px 19px;border-radius:15px}.fa81-toc{padding:18px}.fa81-toc ol{display:block;columns:1}.fa81-toc li{margin:0 0 8px}.fa81-related-grid,.fa81-hub-cards{grid-template-columns:1fr}.fa81-hero-buttons{display:grid}.fa81-button{justify-content:center}}
@media(prefers-reduced-motion:reduce){.fa81-button{transform:none!important}*{scroll-behavior:auto!important}}
/* R81 mobile QA: long financial tables scroll in their own region, never widen the article. */
@media(max-width:790px){.fa81-content,.fa81-article{width:100%;max-width:100%;min-width:0}.fa81-section,.fa81-related{width:100%;max-width:100%;min-width:0}.fa81-table-wrap{width:100%;max-width:100%;overflow-x:auto}}