:root{--site-ink:#142d3b;--site-teal:#0c6671;--site-accent:#50d9cd;--site-line:#dce6e7;--site-soft:#eff8f8}
html{scroll-behavior:smooth}body{overflow-x:hidden}[hidden]{display:none!important}.nw-page.theme-finance-teal{--nw-deep:#113c4c;--nw-dark:#082b39;--nw-accent:#6ce6d1;--nw-sky:#eaf7f6;--nw-brand:#0b6571;--nw-bar-start:#0c6471;--nw-bar-end:#25aeaa;--nw-badge-bg:#cff8eb;--nw-badge-text:#16433e}.br-page.theme-finance-teal{--br-hero-bg:#113c4c;--br-insight-border:#0a7d86;--br-figure-start:#d6f5f3;--br-figure-end:#aee0dd;--br-link:#086e78}
.nw-brand__mark{border-radius:6px;clip-path:none;font-size:16px;background:#0b6571}.nw-brand{font-size:20px;letter-spacing:-.8px}.nw-hero{background:radial-gradient(circle at 80% 32%,rgba(58,181,170,.28),transparent 28%),linear-gradient(110deg,#123d4d,#082b39)}.nw-hero::before{background:linear-gradient(90deg,rgba(2,25,34,.17),transparent)}.hero-eyebrow{font-weight:800;letter-spacing:.12em;font-size:12px;color:#a7ece2;text-transform:uppercase;margin:0 0 22px}.nw-hero__lead{max-width:570px}.nw-search__bar{justify-content:space-between;font-size:13px;letter-spacing:.04em}.nw-search__bar small{font-size:11px;letter-spacing:0;padding:4px 8px}.nw-category__icon{color:#087b80;font-weight:900;filter:none}.nw-category h2{color:#122b37}.nw-category p{color:#536574}.section-heading{margin:20px 0 30px}.section-heading span{color:#0e777e;font-weight:900;font-size:12px;letter-spacing:.14em}.section-heading p{font-size:17px;color:#526574}.home-links{margin:70px 0}.home-link-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}.home-link-grid a{display:flex;justify-content:space-between;gap:15px;text-decoration:none;padding:19px 20px;border:1px solid #d5e6e5;border-radius:10px;color:#193d47;font-weight:750}.home-link-grid a:hover{background:#f0f9f8}.home-help{background:#103c4a;color:#fff;padding:35px;border-radius:18px;display:flex;align-items:end;justify-content:space-between;gap:30px}.home-help h2{color:#fff;margin:10px 0}.home-help p{font-size:16px;line-height:1.7;color:#d4e9ea}.home-help a{white-space:nowrap;color:#103c4a;background:#b5f5e7;border-radius:8px;padding:15px 18px;text-decoration:none;font-weight:800}.home-help span{font-size:12px;letter-spacing:.1em;color:#a1e6df;font-weight:800}
.site-header{height:72px;background:#fff;border-bottom:1px solid #e7eeee;position:relative;z-index:4}.site-header__inner{height:100%;width:min(1320px,calc(100% - 36px));margin:auto;display:flex;align-items:center;justify-content:space-between;gap:30px}.site-brand{display:flex;align-items:center;gap:9px;color:#0b6571;text-decoration:none;font-weight:850;font-size:20px;white-space:nowrap}.site-brand .nw-brand__mark{display:grid;place-items:center;width:27px;height:27px;color:#fff}.site-menu{display:flex;gap:22px;align-items:center}.site-menu a{color:#17313c;text-decoration:none;font-size:14px;font-weight:750;white-space:nowrap}.site-menu a:hover{text-decoration:underline}.site-toggle{display:none;background:#fff;border:1px solid #c8dadd;border-radius:8px;padding:8px 11px}.br-editorial-hero{padding-top:43px}.br-editorial-hero__inner{width:min(1280px,calc(100% - 55px))}.br-editorial-hero h1{max-width:1060px}.br-byline strong{color:#fff}.br-editorial-main{box-shadow:0 12px 35px rgba(8,45,51,.035)}.br-editorial-main ol,.br-editorial-main ul{padding-left:24px;line-height:1.8;color:#354f5a;font-size:17px}.br-editorial-main li{margin-bottom:9px}.br-editorial-main .lead{font-weight:600;color:#254550}.br-insight{background:#eff9f9;border-radius:0 12px 12px 0}.br-data-table tbody td{text-align:left;white-space:normal}.br-data-table{min-width:520px}.br-editorial-figure span{font-size:86px;color:#0d6c76;font-family:Georgia,serif}.br-editorial-layout{padding-bottom:80px}.br-editorial-side{position:relative}.side-help{border:1px solid #cce2e2;background:#f6fbfb;border-radius:12px;padding:20px;color:#254a55}.side-help p{font-size:14px;line-height:1.7}.source-box,.related{border-top:1px solid #e1eaeb;margin-top:46px}.source-box li,.related li{font-size:15px}.source-box small{color:#657782}.topic-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:25px 0}.topic-card{border:1px solid #d9e7e7;border-radius:12px;padding:22px;text-decoration:none!important;color:#17343e!important;display:block;transition:box-shadow .2s,transform .2s;background:#fff;min-width:0}.topic-card:hover{box-shadow:0 12px 28px rgba(9,69,77,.1);transform:translateY(-2px)}.topic-card span{color:#087980;font-size:12px;font-weight:850}.topic-card h3{font-family:Arial,"Malgun Gothic",sans-serif!important;color:#17343e!important;font-size:18px!important;line-height:1.45;margin:10px 0!important}.topic-card p{font-size:14px!important;line-height:1.6!important;color:#5b6d75!important;margin:0 0 13px!important}.topic-card b{font-size:13px;color:#0e7078}.ad-placement{min-height:130px;border-top:1px solid #e9eeee;border-bottom:1px solid #e9eeee;margin:38px 0 42px;padding:16px 0 24px;clear:both}.ad-label{font-size:11px;color:#75868e;letter-spacing:.08em;display:block;margin-bottom:12px}.site-footer{background:#102e3a;color:#d9e9ea;padding:44px 0}.site-footer__inner{width:min(1200px,calc(100% - 40px));margin:auto;display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:45px}.site-footer strong{font-size:19px;color:#fff}.site-footer p{line-height:1.7;max-width:520px}.site-footer small{color:#bcd3d5}.site-footer a{color:#c4e9e6}.site-footer nav{display:grid;grid-template-columns:repeat(2,1fr);gap:12px;align-content:start}.site-search,.tool-form{display:grid;grid-template-columns:1fr auto;gap:12px;align-items:end;margin:23px 0}.site-search label,.tool-form label{grid-column:1/-1;font-size:14px;font-weight:750;color:#254750}.site-search input,.tool-form input,.tool-form select{width:100%;padding:13px 14px;border:1px solid #a9c1c5;border-radius:8px;font-size:16px;min-width:0}.site-search button,.tool-form button,.tool-button{border:0;background:#0d6b77;color:#fff;border-radius:8px;padding:14px 20px;font-weight:800;cursor:pointer}.site-search button:hover,.tool-form button:hover,.tool-button:hover{background:#084f59}.tool-form{grid-template-columns:repeat(2,minmax(0,1fr))}.tool-form .field{display:flex;flex-direction:column;gap:7px}.tool-form .field label{grid-column:auto}.tool-form button{grid-column:1/-1;justify-self:start}.tool-result{background:#eef9f8;border-left:4px solid #0e7881;padding:20px;border-radius:0 10px 10px 0;margin:24px 0}.tool-result strong{font-size:21px;color:#153a45}.tool-result p{margin:7px 0!important}.check-list{display:grid;gap:12px;margin:25px 0}.check-list label{border:1px solid #d4e4e4;padding:15px;border-radius:9px;display:flex;gap:12px;align-items:start;cursor:pointer}.check-list input{width:19px;height:19px;flex:none}.tool-help{font-size:14px!important;color:#5b7078!important}.status-pill{display:inline-block;padding:6px 10px;background:#fff0db;color:#775018;border-radius:100px;font-size:12px;font-weight:800}.br-editorial-main a:focus-visible,.site-menu a:focus-visible,.nw-menu a:focus-visible,button:focus-visible,input:focus-visible{outline:3px solid #15a3af;outline-offset:3px}
@media(max-width:900px){.site-header{height:auto;min-height:66px}.site-header__inner{min-height:66px;flex-wrap:wrap;gap:0;padding:10px 0}.site-toggle{display:inline-block;margin-left:auto}.site-menu{display:none;order:2;width:100%;flex-direction:column;align-items:start;gap:0;padding:10px 0}.site-header[data-open="true"] .site-menu{display:flex}.site-menu a{width:100%;padding:10px 0}.home-link-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:650px){.nw-hero{min-height:480px}.nw-hero__stage{padding-top:60px}.nw-category__icon{font-size:42px}.nw-category{min-height:185px}.home-link-grid,.topic-grid,.site-footer__inner{grid-template-columns:1fr}.home-help{display:block}.home-help a{display:inline-block;margin-top:16px}.br-editorial-hero{padding-top:24px}.br-editorial-hero__inner{width:min(100% - 34px,640px)}.br-editorial-breadcrumb span:last-child{display:none}.br-byline{font-size:12px}.site-brand{font-size:17px}.br-data-table{min-width:490px}.tool-form{grid-template-columns:1fr}.site-footer nav{grid-template-columns:repeat(2,1fr)}.br-editorial-main .lead{font-size:17px}.br-editorial-main p{font-size:16px}}
.ad-placement{overflow:hidden}.ad-placement ins,.ad-placement iframe{max-width:100%!important}
.official-links{display:flex;flex-wrap:wrap;align-items:center;gap:10px;margin:28px 0;padding:16px 18px;background:#f3faf9;border:1px solid #d5e8e6;border-radius:10px}.official-links strong{color:#22454e;margin-right:7px}.official-links a{display:inline-block;padding:8px 10px;border-radius:7px;background:#fff;border:1px solid #c4dedb;font-size:14px}