:root {
  color-scheme: light;
  --paper: #F5F7F4;
  --surface: #FFFFFF;
  --ink: #11181B;
  --muted: #566468;
  --line: #D9DFDB;
  --accent: #315A4D;
  --page-gutter: clamp(28px, 3.6vw, 88px);
  --font: "Avenir Next", "PingFang SC", "Microsoft YaHei", "Helvetica Neue", sans-serif;
}
* { box-sizing: border-box; }
html { scroll-padding-top: 28px; }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: var(--font); line-height: 1.65; -webkit-font-smoothing: antialiased; }
main, section, div, article, aside, nav { min-width: 0; }
h1, h2, h3, p { margin: 0; }
h1, h2, h3 { text-wrap: balance; font-weight: 600; }
a { color: inherit; text-decoration: none; text-underline-offset: .2em; touch-action: manipulation; }
::selection { background: #C7DBCF; color: var(--ink); }
img { display: block; max-width: 100%; }
a:focus-visible, summary:focus-visible, [tabindex]:focus-visible { outline: 3px solid #47806B; outline-offset: 5px; }
summary { cursor: pointer; touch-action: manipulation; }
.page-band { width: 100%; padding-inline: var(--page-gutter); }
.skip-link { position: fixed; top: -90px; left: 20px; z-index: 10; padding: 12px 20px; border-radius: 6px; background: var(--ink); color: white; }
.skip-link:focus { top: 12px; }
.report-header { min-height: 96px; display: flex; align-items: center; justify-content: space-between; gap: 30px; border-bottom: 1px solid var(--line); }
.brand { flex-shrink: 0; min-height: 44px; display: flex; align-items: center; }
.brand img { width: 192px; height: 44px; object-fit: contain; }
.report-header nav { display: flex; align-items: center; gap: 28px; }
.report-locale { display: inline-flex; align-items: center; min-height: 44px; font-size: 13px; color: var(--accent); white-space: nowrap; }
.report-locale:hover { text-decoration: underline; }
.button { min-height: 48px; display: inline-flex; align-items: center; justify-content: center; gap: 24px; padding: 12px 21px; border: 1px solid var(--ink); border-radius: 6px; background: var(--ink); color: white; font-size: 13px; font-weight: 500; }
.button:hover { background: #293A36; border-color: #293A36; }
.button-outline { color: var(--ink); background: transparent; }
.button-outline:hover { color: var(--ink); background: #E8EEEA; border-color: #71887D; }
.plain-link { min-height: 44px; display: inline-flex; align-items: center; gap: 10px; font-size: 13px; color: var(--muted); }
.plain-link:hover, .report-footer a:hover { color: var(--accent); }
.report-intro { display: grid; grid-template-columns: minmax(0, 1.2fr) minmax(280px, .8fr); align-items: center; gap: clamp(40px, 8vw, 150px); padding-block: 72px 66px; }
h1 { font-size: clamp(38px, 4.2vw, 66px); line-height: 1.32; letter-spacing: -.03em; }
.lead { max-width: 49ch; margin-top: 24px; font-size: 16px; line-height: 1.9; color: var(--muted); }
.sample-disclosure { margin-top: 22px; max-width: 65ch; padding-left: 14px; border-left: 1px solid #A5B8AB; font-size: 12px; line-height: 1.9; color: #53635A; }
.download-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 28px; }
.download-note { margin-top: 14px; max-width: 70ch; font-size: 12px; line-height: 1.8; color: var(--muted); overflow-wrap: anywhere; }
.verdict { padding: 36px 32px 30px; color: #F3F6F3; background: var(--ink); border: 1px solid #2C3C35; border-radius: 10px; }
.verdict-label { color: #A9BDB1; font-size: 12px; }
.verdict-state { margin-top: 28px; font-size: clamp(30px, 3vw, 49px); line-height: 1.2; letter-spacing: 1px; font-weight: 500; }
.verdict-reason { margin-top: 20px; font-size: 14px; line-height: 1.9; color: #D0DBD4; }
.arithmetic-state { display: flex; align-items: center; justify-content: space-between; padding-block: 16px; margin-top: 31px; border-block: 1px solid #FFFFFF20; font-size: 12px; color: #B7C7BD; }
.arithmetic-state strong { color: #B6DAC5; font-size: 13px; letter-spacing: .6px; font-weight: 500; }
.verdict-note { margin-top: 17px; font-size: 12px; line-height: 1.85; color: #9DB1A4; max-width: 48ch; }
.report-meta { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 24px; padding-block: 22px; border-block: 1px solid var(--line); color: var(--muted); font-size: 12px; }
.report-meta b { display: block; margin-top: 5px; color: var(--ink); font-size: 13px; font-weight: 500; }
.report-contents { display: flex; flex-wrap: wrap; gap: 8px 27px; padding-block: 18px; border-bottom: 1px solid var(--line); }
.report-contents a { min-height: 36px; display: inline-flex; align-items: center; gap: 9px; font-size: 12px; color: #536A5C; }
.report-contents a:hover { color: var(--ink); }
.report-contents span { font-size: 12px; color: #74897D; font-variant-numeric: tabular-nums; }
.report-section { padding-block: 66px; border-bottom: 1px solid var(--line); }
.section-title { display: flex; align-items: flex-start; gap: 24px; margin-bottom: 33px; }
.section-number { padding-top: 4px; color: #6E8275; font-size: 12px; font-variant-numeric: tabular-nums; }
h2 { font-size: clamp(25px, 2.5vw, 39px); line-height: 1.4; letter-spacing: -.8px; }
.section-description { max-width: 75ch; font-size: 13px; line-height: 1.9; color: var(--muted); margin-bottom: 25px; }
.scope-layout { display: grid; grid-template-columns: minmax(0, 1.25fr) minmax(0, .75fr); gap: clamp(35px, 7vw, 125px); }
.scope-list { margin: 0; }
.scope-list>div { display: grid; grid-template-columns: 105px minmax(0, 1fr); gap: 24px; padding-block: 14px; border-bottom: 1px solid var(--line); font-size: 12px; }
.scope-list dt { color: var(--muted); }
.scope-list dd { margin: 0; line-height: 1.9; }
.scope-note { padding-top: 11px; }
.scope-note img { margin-bottom: 21px; }
.scope-note h3 { font-size: 21px; line-height: 1.6; font-weight: 500; }
.scope-note p { margin-top: 15px; font-size: 12px; line-height: 1.9; max-width: 52ch; color: var(--muted); }
.subheading { margin-top: 38px; margin-bottom: 15px; font-size: 15px; font-weight: 500; }
.table-scroll { width: 100%; max-width: 100%; overflow-x: auto; border-block: 1px solid var(--line); scrollbar-color: #71887D #E8EEEA; -webkit-overflow-scrolling: touch; }
.table-scroll:focus-visible { outline-offset: 3px; }
table { width: 100%; border-collapse: collapse; text-align: left; font-size: 12px; }
caption { padding: 12px 0; text-align: left; color: var(--muted); font-size: 12px; }
th, td { padding: 15px 18px; border-bottom: 1px solid var(--line); vertical-align: top; }
th { font-weight: 500; }
thead { background: #EDF1EB; }
thead th { color: #536A5C; font-size: 12px; }
th:first-child, td:first-child { padding-left: 0; }
th:last-child, td:last-child { padding-right: 0; }
tbody tr:last-child th, tbody tr:last-child td { border-bottom: 0; }
.input-table { min-width: 620px; }
.input-table th:first-child { width: 24%; }
.input-table td { color: #596C5F; }
.explanation { margin-top: 25px; border-block: 1px solid var(--line); }
.explanation summary { padding-block: 17px; min-height: 48px; font-size: 12px; font-weight: 500; }
.explanation>p, .detail-content { padding-block: 0 20px; max-width: 85ch; font-size: 12px; line-height: 1.95; color: var(--muted); }
.detail-content ul { margin: 0 0 14px; padding-left: 20px; }
.detail-content p { max-width: 85ch; }
.data-section { background: #EDF2ED; }
.numeric-table { min-width: 750px; font-variant-numeric: tabular-nums; }
.numeric-table th, .numeric-table td { padding-block: 20px; }
.numeric-table td, .numeric-table thead th:not(:first-child) { text-align: right; }
.numeric-table thead th>span { display: block; font-size: 12px; font-weight: 400; margin-top: 4px; }
.numeric-table tbody th { font-size: 14px; }
.numeric-table tbody td { font-size: 15px; }
.numeric-table .net-cell { color: var(--accent); font-weight: 600; }
.numeric-table tfoot { border-top: 1px solid #BBCBBD; font-weight: 600; }
.numeric-table tfoot td { font-size: 16px; }
.table-note { margin-top: 13px; font-size: 12px; color: var(--muted); }
.summary-strip { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); margin-top: 35px; padding-top: 25px; border-top: 1px solid #CBD7CB; }
.summary-strip>div { padding-inline: 25px; border-left: 1px solid #CBD7CB; }
.summary-strip>div:first-child { padding-left: 0; border: 0; }
.summary-strip>div:last-child { padding-right: 0; }
.summary-strip>div>span { display: block; color: #596F5D; font-size: 12px; }
.summary-strip strong { display: block; margin-top: 8px; font-size: clamp(27px, 3vw, 43px); font-weight: 500; line-height: 1.3; font-variant-numeric: tabular-nums; }
.summary-strip small, .deviation-figures small { margin-left: 9px; color: var(--muted); font-size: 12px; font-weight: 400; }
.formula-definition { display: flex; align-items: center; flex-wrap: wrap; gap: 16px 26px; padding: 21px 0; border-block: 1px solid var(--line); }
.formula-definition>span:first-child { color: var(--muted); font-size: 12px; }
.formula-definition p { font-size: 17px; }
.formula-definition .status { margin-left: auto; }
.status { display: inline-flex; align-items: center; justify-content: center; flex-shrink: 0; min-height: 26px; font-size: 12px; font-weight: 500; letter-spacing: .3px; white-space: nowrap; }
.status-pass { color: var(--accent); }
.status-rejected { color: #8B5439; }
.formula-list>div { display: grid; grid-template-columns: 110px minmax(0, 1fr) auto; align-items: center; gap: 30px; padding-block: 25px; border-bottom: 1px solid var(--line); }
.formula-list>div>strong { font-size: 13px; font-weight: 500; }
.formula-list p { font-size: clamp(21px, 2.6vw, 35px); letter-spacing: -.4px; font-variant-numeric: tabular-nums; }
.formula-list p b { color: var(--accent); font-weight: 500; }
.formula-list p>span { margin-left: 12px; font-size: 12px; color: var(--muted); letter-spacing: 0; }
.formula-total { background: #EAF0E9; }
.execution-section { padding-block: 65px; background: var(--ink); color: #F2F6F1; }
.execution-section .section-number { color: #A2B7A9; }
.execution-layout { display: grid; grid-template-columns: minmax(0, 1.2fr) minmax(0, .8fr); gap: clamp(40px, 7vw, 140px); }
.execution-section .section-description { color: #AFC1B5; }
.execution-rule { margin-top: 28px; font-size: clamp(23px, 2.5vw, 34px); line-height: 1.6; }
.execution-note { margin-top: 20px; max-width: 65ch; color: #AFC1B5; font-size: 12px; line-height: 1.9; }
.deviation-figures>div { display: flex; align-items: baseline; justify-content: space-between; gap: 20px; padding-block: 23px; border-bottom: 1px solid #FFFFFF20; }
.deviation-figures>div:first-child { border-top: 1px solid #FFFFFF20; }
.deviation-figures span { color: #B4C8BA; font-size: 12px; }
.deviation-figures strong { font-size: 26px; font-weight: 500; font-variant-numeric: tabular-nums; white-space: nowrap; }
.deviation-figures small { color: #A3B7AA; }
.execution-section .explanation { border-color: #FFFFFF20; }
.execution-section .explanation>p { color: #AFC1B5; }
.evidence-checks { border-top: 1px solid var(--line); }
.evidence-checks article { display: flex; align-items: center; justify-content: space-between; gap: 35px; padding-block: 21px; border-bottom: 1px solid var(--line); }
.evidence-checks h3 { font-size: 14px; font-weight: 500; }
.evidence-checks p { margin-top: 7px; max-width: 75ch; font-size: 12px; line-height: 1.85; color: var(--muted); }
.gap-layout { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 34px; margin-top: 38px; }
.gap-id { font-size: 12px; color: #708577; }
.gap-layout h3 { font-size: 18px; margin-top: 11px; font-weight: 500; }
.gap-layout p { max-width: 55ch; margin-top: 14px; color: var(--muted); font-size: 12px; line-height: 1.95; }
.next-section { padding-block: 65px; background: #EDF2ED; }
.next-list { padding: 0; margin: 0; list-style: none; border-top: 1px solid #CBD7CB; }
.next-list li { display: grid; grid-template-columns: 75px minmax(0, 1fr); gap: 20px; padding-block: 25px; border-bottom: 1px solid #CBD7CB; }
.next-number { color: #6B8373; padding-top: 3px; font-size: 12px; font-variant-numeric: tabular-nums; }
.next-list h3 { font-size: 17px; font-weight: 500; }
.next-list h3>span { margin-left: 12px; color: #66816D; font-size: 12px; font-weight: 400; white-space: nowrap; }
.next-list p { max-width: 95ch; margin-top: 10px; color: #596E5D; font-size: 12px; line-height: 1.95; }
.next-list .deliverable { color: var(--accent); font-size: 12px; }
.report-closing { display: flex; align-items: center; justify-content: space-between; gap: 50px; padding-block: 55px; border-block: 1px solid var(--line); }
.report-closing h2 { margin-top: 12px; font-size: 30px; }
.report-closing p { margin-top: 13px; color: var(--muted); font-size: 12px; }
.closing-actions { display: flex; align-items: center; flex-wrap: wrap; gap: 12px 27px; }
.report-footer { display: flex; align-items: center; justify-content: space-between; gap: 30px; padding-block: 28px; font-size: 12px; color: var(--muted); }
.report-footer>span { color: #536A5C; }
.report-footer a { display: inline-flex; align-items: center; min-height: 44px; white-space: nowrap; }
.report-footer .report-privacy { text-decoration: underline; }
@media (min-width: 1600px) {
  .lead { font-size: 18px; }
  .report-section, .next-section, .execution-section { padding-block: 80px; }
  .scope-list>div, .scope-note p, .section-description, .explanation>p, .detail-content, .gap-layout p, .evidence-checks p, .next-list p { font-size: 14px; }
  table { font-size: 14px; }
}
@media (max-width: 959px) {
  :root { --page-gutter: 28px; }
  .report-header { min-height: 82px; }
  .report-header nav { flex-wrap: wrap; justify-content: flex-end; gap: 8px 18px; }
  .report-intro { grid-template-columns: minmax(0, 1.15fr) minmax(260px, .85fr); gap: 28px; padding-block: 49px; }
  h1 { font-size: 40px; }
  .lead { font-size: 14px; }
  .verdict { padding: 29px 24px; }
  .verdict-state { font-size: 31px; }
  .download-actions .button { font-size: 12px; gap: 17px; padding-inline: 15px; }
  .report-meta { gap: 15px; font-size: 12px; }
  .report-meta b { font-size: 12px; }
  .report-section, .next-section, .execution-section { padding-block: 49px; }
  .scope-layout { grid-template-columns: minmax(0, 1fr) minmax(0, .75fr); gap: 29px; }
  .scope-list>div { grid-template-columns: 80px minmax(0, 1fr); gap: 16px; }
  .scope-note h3 { font-size: 18px; }
  .summary-strip>div { padding-inline: 16px; }
  .summary-strip>div>span { font-size: 12px; }
  .execution-layout { gap: 35px; }
  .deviation-figures>div { display: block; }
  .deviation-figures strong { display: block; margin-top: 7px; }
  .gap-layout { gap: 25px; }
  .gap-layout h3 { font-size: 16px; }
  .report-closing { gap: 25px; }
  .report-closing h2 { font-size: 26px; }
  .closing-actions { flex-direction: column; align-items: flex-start; gap: 9px; }
}
@media (max-width: 639px) {
  :root { --page-gutter: 20px; }
  .report-header { min-height: 76px; flex-wrap: wrap; gap: 8px; padding-block: 16px; }
  .brand img { width: 151px; height: 35px; }
  .report-header nav { width: 100%; justify-content: space-between; gap: 10px; }
  .report-header .plain-link { display: none; }
  .report-header .button { gap: 10px; font-size: 12px; min-height: 44px; padding: 10px 13px; }
  .report-intro { grid-template-columns: minmax(0, 1fr); gap: 33px; padding-block: 39px; }
  h1 { font-size: clamp(33px, 9.5vw, 48px); }
  .lead { font-size: 13px; margin-top: 20px; }
  .sample-disclosure { font-size: 12px; margin-top: 19px; }
  .download-actions { gap: 9px; margin-top: 23px; }
  .download-actions .button { gap: 13px; min-height: 44px; padding-inline: 13px; }
  .download-note { font-size: 12px; }
  .verdict { padding: 27px 25px; }
  .verdict-state { font-size: 36px; margin-top: 22px; }
  .verdict-reason { font-size: 13px; margin-top: 17px; }
  .arithmetic-state { margin-top: 22px; }
  .report-meta { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px 15px; padding-block: 20px; }
  .report-contents { gap: 3px 20px; padding-block: 14px; }
  .report-contents a { font-size: 12px; }
  .report-section, .next-section, .execution-section { padding-block: 40px; }
  .section-title { gap: 14px; margin-bottom: 26px; }
  .section-number { font-size: 12px; }
  h2 { font-size: 25px; line-height: 1.5; letter-spacing: -.5px; }
  .scope-layout { grid-template-columns: minmax(0, 1fr); gap: 26px; }
  .scope-list>div { grid-template-columns: 76px minmax(0, 1fr); gap: 12px; font-size: 12px; }
  .scope-note { padding: 22px 0; border-block: 1px solid var(--line); }
  .scope-note img { width: 34px; height: 34px; margin-bottom: 15px; }
  .scope-note h3 { font-size: 19px; }
  .scope-note p { font-size: 12px; }
  .subheading { margin-top: 25px; font-size: 14px; }
  table { font-size: 12px; }
  th, td { padding: 13px 14px; }
  .explanation summary { font-size: 12px; }
  .explanation>p, .detail-content { font-size: 12px; }
  .section-description { font-size: 12px; }
  .table-note { font-size: 12px; }
  .summary-strip { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 22px 0; margin-top: 25px; padding-top: 22px; }
  .summary-strip>div { padding-inline: 18px 0; }
  .summary-strip>div:nth-child(odd) { padding-left: 0; border-left: 0; }
  .summary-strip strong { font-size: 31px; }
  .summary-strip small { font-size: 12px; margin-left: 6px; }
  .formula-definition { gap: 10px; }
  .formula-definition>span:first-child { width: 100%; }
  .formula-definition p { font-size: 13px; }
  .formula-definition .status { margin-left: 0; }
  .status { font-size: 12px; }
  .formula-list>div { grid-template-columns: 40px minmax(0, 1fr) auto; gap: 12px; padding-block: 20px; }
  .formula-list>div>strong { font-size: 12px; }
  .formula-list p { font-size: clamp(16px, 4.6vw, 24px); letter-spacing: -.5px; }
  .formula-list p>span { display: block; font-size: 12px; margin-left: 0; margin-top: 4px; }
  .execution-layout { grid-template-columns: minmax(0, 1fr); gap: 23px; }
  .execution-rule { font-size: 24px; margin-top: 22px; }
  .execution-note { font-size: 12px; margin-top: 17px; }
  .deviation-figures>div { display: flex; padding-block: 19px; }
  .deviation-figures strong { margin-top: 0; font-size: 25px; }
  .deviation-figures span { font-size: 12px; }
  .deviation-figures small { font-size: 12px; margin-left: 6px; }
  .evidence-checks article { gap: 18px; padding-block: 19px; align-items: flex-start; }
  .evidence-checks h3 { font-size: 13px; }
  .evidence-checks p { font-size: 12px; }
  .gap-layout { grid-template-columns: minmax(0, 1fr); gap: 23px; margin-top: 28px; }
  .gap-layout article { padding-bottom: 23px; border-bottom: 1px solid var(--line); }
  .gap-layout h3 { font-size: 17px; }
  .gap-layout p { font-size: 12px; margin-top: 10px; }
  .next-list li { grid-template-columns: 26px minmax(0, 1fr); gap: 13px; padding-block: 22px; }
  .next-list h3 { font-size: 15px; }
  .next-list h3>span { font-size: 12px; margin-left: 7px; }
  .next-list p { font-size: 12px; }
  .next-list .deliverable { font-size: 12px; }
  .report-closing { flex-direction: column; align-items: flex-start; gap: 25px; padding-block: 36px; }
  .report-closing h2 { font-size: 25px; }
  .report-closing p { font-size: 12px; }
  .closing-actions { flex-direction: row; align-items: center; gap: 10px 18px; }
  .closing-actions .button, .closing-actions .plain-link { font-size: 12px; }
  .report-footer { flex-wrap: wrap; gap: 8px 20px; padding-block: 22px; font-size: 12px; }
  .report-footer p { order: 3; width: 100%; }
  .report-footer a { margin-left: auto; }
  .report-footer .report-privacy { margin-left: 0; }
}
@media print {
  @page { margin: 18mm; }
  :root { --page-gutter: 0px; }
  body { background: white; font-size: 10pt; }
  .skip-link, .report-header nav, .download-actions, .download-note, .report-contents, .report-closing, .report-footer a { display: none; }
  .report-header { min-height: 58px; }
  .report-intro { padding-block: 28px; gap: 30px; }
  h1 { font-size: 30pt; }
  h2 { font-size: 19pt; }
  .report-section, .next-section, .execution-section { padding-block: 26px; background: white; color: var(--ink); }
  .execution-section .section-number, .execution-section .section-description, .execution-note, .execution-section .explanation>p { color: var(--muted); }
  .execution-section .explanation, .deviation-figures>div { border-color: var(--line); }
  .deviation-figures span, .deviation-figures small { color: var(--muted); }
  .table-scroll { overflow: visible; }
  table, .input-table, .numeric-table { min-width: 0; }
  th, td { padding: 10px 8px; }
  .section-title, tr, .evidence-checks article, .next-list li { break-inside: avoid; }
}

.action-icon { width: 16px; height: 16px; fill: none; stroke: currentColor; stroke-width: 1.6; stroke-linecap: round; stroke-linejoin: round; flex-shrink: 0; }