/* Apple-inspired neutral palette; Sigma orange accents and approved logo proportions retained. */
@import url('https://fonts.googleapis.com/css2?family=Manrope:wght@400;500;600;700;800&family=IBM+Plex+Mono:wght@400;500&display=swap');
:root{--ink:#1d1d1f;--ink-2:#333336;--ink-line:#333336;--cream:#f5f5f7;--surface:#ffffff;--ac-text:#b34407;--ac-on-ink:#ff8c42;--paper:#f5f5f7;--line:rgba(0,0,0,.16);--line-2:#e8e8ed;--ac:#e3590c;--ac-dk:#c74c08;--text:#1d1d1f;--body:#333336;--muted:#6e6e73;--on-ink:#ffffff;--on-ink-2:#e8e8ed;--on-ink-3:#86868b;--display:'Manrope',Arial,sans-serif;--sans:'Manrope',Arial,sans-serif;--max:1360px;--gut:clamp(22px,4.5vw,64px)}
body{background:var(--surface);font-size:16px;line-height:1.75}
h1,h2,h3{font-weight:500;letter-spacing:-.045em}h4{font-weight:600}
.h1{font-size:clamp(40px,5vw,68px);line-height:1.08}.h2{font-size:clamp(29px,3.1vw,43px);line-height:1.15}
.label,.eyebrow{font:500 10px/1.6 var(--mono);letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.eyebrow{display:block;color:var(--ac-text)}.accent{color:var(--ac)}
.sec{padding:clamp(56px,6vw,88px) 0}.sec-head{max-width:760px;margin-bottom:32px}.sec-head p{max-width:68ch}
.cl{display:none}.sec.paper,.sec.mineral{background:var(--paper)}
.btn{border-radius:0;font-size:13px;font-weight:600;min-height:46px;padding:13px 20px;letter-spacing:0;white-space:normal;justify-content:center}
.btn-ac,.btn-ink{background:var(--ac);color:var(--ink)}.btn-ac:hover,.btn-ink:hover{background:var(--ac-dk);color:#fff}
.btn-line:hover{background:var(--ac);color:var(--ink);border-color:var(--ac)}.link{border-bottom-color:var(--ac);font-size:14px}
.nav{background:#000000;color:#fff;border-bottom:1px solid #333336}.nav .wrap{height:88px;gap:20px}.brand img{width:130px;height:auto;filter:grayscale(1)}
.nav ul a{color:#e8e8ed;font-size:12px;padding:10px}.nav .btn{font-size:12px;padding:11px 17px}.menu-btn span{background:#fff}
.nav ul a.active::after{background:#ff8c42}.nav.open ul{background:#000000}.nav ul a.active{color:#fff}
.subnav{top:88px;background:#fff}.subnav a{font-size:12px}.subnav a.on{background:var(--ac);color:var(--ink)}
.intl-top{background:var(--cream);padding:18px 0;border-bottom:1px solid var(--line)}.intl-top .wrap{display:flex;justify-content:space-between;gap:20px}.intl-top .eyebrow{color:var(--muted)}
.intl-hero{background:#fff;padding:64px 0 48px;border:1px solid var(--ac)}.intl-grid{display:grid;grid-template-columns:1.18fr 1fr;gap:clamp(35px,6vw,90px);align-items:start}
.intl-hero h1{font-size:clamp(50px,5.5vw,80px);line-height:1.04;letter-spacing:-.065em;font-weight:500;margin:18px 0 28px}
.intl-hero .lede{font-size:16px;max-width:51ch;margin-bottom:28px;color:var(--body)}.intl-hero .actions{gap:24px;align-items:center}.intl-hero .link{font-size:12px}
.intl-caption{margin-top:22px;font-size:11px;color:var(--muted)}
.office-choices{display:grid;border-top:1px solid var(--line)}.office-choice{border-bottom:1px solid var(--line);background:#f5f5f7;padding:21px 26px;text-align:left;display:grid;grid-template-columns:1fr auto;gap:8px;align-items:center;color:#6e6e73;transition:background .2s,color .2s}
.office-choice strong{font-size:clamp(35px,4.2vw,60px);line-height:1.1;font-weight:400;letter-spacing:-.06em;display:block}.office-choice .office-meta{display:flex;gap:18px;justify-content:space-between;margin-top:9px;font:10px/1.5 var(--mono);letter-spacing:.04em;text-transform:uppercase}.office-choice .office-symbol{font-size:24px}.office-choice[aria-pressed=true]{background:#e8e8ed;color:var(--ac-dk)}.office-choice:hover{background:#f5f5f7;color:var(--ac-dk)}
.desk-strip{background:#f5f5f7;padding:25px 0}.desk-strip .wrap{display:grid;grid-template-columns:.85fr 1.2fr auto;gap:30px;align-items:center}.desk-strip h2{font-size:29px;margin:3px 0 0}.desk-strip p{font-size:13px;color:var(--body)}.desk-strip .entity-note{font-size:10px;margin-top:5px;color:var(--muted)}
.home-jump{border-bottom:1px solid var(--line);padding:18px 0}.home-jump .wrap{display:flex;gap:30px;justify-content:space-between;flex-wrap:wrap}.home-jump a{font-size:12px;color:var(--body)}.home-jump a span{color:var(--ac);margin-right:10px;font:10px var(--mono)}
.tool-intro{display:grid;grid-template-columns:.8fr 1.6fr;gap:60px;align-items:start}.tool-intro .sec-head h2{margin:14px 0 18px}.tool-intro .sec-head p{font-size:15px}.tool-intro .tool-link{margin-top:25px;display:inline-block}
.tsheet{box-shadow:none;border:1px solid var(--line);background:#fff}.fx{padding-top:28px}.fx-title{text-align:left;font-size:23px;font-weight:500;letter-spacing:-.035em}.fx-tabs{flex-wrap:wrap;border-bottom:1px solid var(--line);gap:8px}.fx-tabs button{font-size:12px;padding:9px 13px;min-height:40px}.fx-tabs button[aria-selected=true]{background:var(--ac);border-color:var(--ac);color:var(--ink)}.fx-tabs button:hover{border-color:var(--ac)}
.fx-dl div{grid-template-columns:145px minmax(0,1fr);font-size:14px}.fx-dl dd.num{font-size:13px}.fx-dl dt{font-size:10px}.tsheet-note{font-size:11px;line-height:1.65;margin-top:5px}.tool-foot{padding:0 24px 25px;display:flex;justify-content:space-between;align-items:center;gap:18px}.tool-foot .link{font-size:12px}
.fc-head{align-items:center;display:grid;grid-template-columns:1fr 350px;gap:50px}.fc-input{width:100%;background:#f5f5f7;padding:20px}.fc-ccy{background:#fff}.fc-ccy button[aria-pressed=true]{background:var(--ac);color:var(--ink)}.fc-fit{border-color:var(--line);padding-top:20px;margin-top:26px}.fc-controls{display:flex;align-items:center;justify-content:space-between;gap:20px}.match-toggle{font-size:12px;display:flex;align-items:center;gap:8px;white-space:nowrap}.match-toggle input{accent-color:var(--ac);width:16px;height:16px}
.fc-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.fc,.fc-lg{grid-column:auto;padding:25px;background:#fff;border:1px solid var(--line);box-shadow:none;position:relative}.fc.out{opacity:1;background:#f5f5f7;border-style:dashed}.fc.out .fc-ok{visibility:visible;color:var(--muted)}.fc.out .fc-amt{display:none}.fc[hidden]{display:none}.fc-top{flex-wrap:wrap;gap:8px}.fc-ok{font-size:9px;color:var(--ac-text)}.fc .label{font-size:9px;letter-spacing:.08em}.fc h3,.fc-lg h3{font-size:25px;margin:20px 0 12px;font-weight:500}.fc>p{font-size:14px;min-height:74px}.fc dl{font-size:12px;gap:15px;grid-template-columns:1fr 1fr}.fc-act .btn{font-size:12px;min-height:42px;padding:10px 13px}.fc-act .link{font-size:12px}.fc-tr i{background:var(--ac);border-radius:0}.fc-tr-s:after{background:#333336}.fc-m{margin-top:18px}.fc-ml span:last-child{font-size:12px}.fc dd{font-family:var(--sans);font-size:13px}.fx-reference{font-size:11px;padding-top:8px;color:var(--muted)}.fx-reference a{text-decoration:underline}
.tbl th{font-size:10px}.tbl td{font-size:14px}.g-bar{background:var(--ac);color:var(--ink)}.g-row{padding:23px 0}.g-row h3{font-weight:500;font-size:20px}.g-row p{font-size:14px}.g-row .lbl{grid-template-columns:30px 1fr}.g-row .lbl b{color:var(--ac)}
.struct,.mand{background:transparent;box-shadow:none}.struct h3{font-size:22px;font-weight:500}.struct p,.mand li{font-size:14px}.structs{gap:0}.struct .top{font-size:9px}.mand h3{font-size:27px;font-weight:500}.mand .fee{font:500 14px/1.7 var(--sans);color:var(--ac-dk)}
.princ h3{font-size:22px;font-weight:500}.princ p{font-size:14px}.nlist h3{font-size:22px;font-weight:500}.nlist .d{font-size:10px}.nlist p{font-size:14px}.kv b{font-weight:500}.kv span{font-size:13px}.ticks li{font-size:14px}
.phead{background:#f5f5f7;color:var(--text);padding:55px 0 50px;border-bottom:1px solid var(--line)}.phead h1{color:var(--text);font-weight:500;max-width:22ch}.phead .lede{color:var(--body);font-size:17px}.phead .label,.phead .byline,.crumbs{color:var(--muted)}.crumbs a:hover{color:var(--ac)}.phead .btn-line{color:var(--text)}
.sdetail h2{font-weight:500;font-size:33px}.sdetail{scroll-margin-top:155px}.terms dd{font-size:14px}.sdetail .lede{font-size:15px}.neg{padding-left:20px}.article h2{font-weight:500}.article p,.article li{line-height:1.85}.faq summary{font-size:17px;font-weight:500}.faq .ans{font-size:14px}.side>div{border-top:1px solid var(--line)}.side h3{font-weight:500}.form input,.form select,.form textarea{font-family:var(--sans);border-radius:0}.field input:focus,.field select:focus,.field textarea:focus{border-color:var(--ac)}
.next{background:#f5f5f7;color:var(--text);border-top:1px solid rgba(0,0,0,.16)}.next p{color:var(--body)}.next h2{color:var(--text)}
footer{--text:#fff;--muted:#e8e8ed;--line:#333336;--ac:#ff8c42;background:#000000;color:var(--text);border-top:1px solid var(--line)}footer .f-top p,footer .f-top li a,footer .f-mid,footer .f-legal{color:var(--muted)}footer h4,footer .f-mid b{color:var(--text)}footer .f-top a:hover{color:var(--text)}footer a:focus-visible{color:var(--text);outline:2px solid var(--ac);outline-offset:4px}.f-mid,.f-legal{border-color:var(--line)}.f-top li{font-size:13px}.f-top{gap:30px}.f-top p{font-size:13px}.f-legal{font-size:10px}
.reference-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));border-top:1px solid var(--line);border-left:1px solid var(--line)}.reference{padding:25px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);background:#fff}.reference h3{font-size:25px;margin:10px 0}.reference p{font-size:13px;margin-bottom:18px}.reference a{font-size:12px;text-decoration:underline;text-underline-offset:4px}.reference .eyebrow{font-size:9px}.source-stamp{font:10px/1.8 var(--mono);color:var(--muted);margin-top:22px}.source-stamp a{text-decoration:underline}
.reference-intro{display:flex;align-items:flex-end;justify-content:space-between;gap:30px;margin-bottom:28px}.reference-intro .sec-head{margin:0}.reference-intro .btn{flex:none}
.knowledge-grid{display:grid;grid-template-columns:1fr 1fr;gap:50px}.knowledge-grid h3{font-size:25px;margin:13px 0}.knowledge-grid p{font-size:14px;color:var(--body)}.knowledge-grid .checklist{margin-top:20px}.checklist{list-style:none;display:grid;gap:0}.checklist label{display:flex;gap:13px;align-items:flex-start;border-bottom:1px solid var(--line);padding:12px 0;font-size:14px;color:var(--body)}.checklist input{margin-top:5px;accent-color:var(--ac);width:17px;height:17px;flex:none}.check-progress{font:11px var(--mono);color:var(--ac-text);margin-top:18px}.check-help{margin:18px 0 22px;font-size:12px!important;color:var(--muted)!important}
.glossary{display:grid;grid-template-columns:1fr 1fr;gap:0 35px}.glossary div{border-top:1px solid var(--line);padding:18px 0}.glossary dt{font-size:17px;font-weight:600;margin-bottom:7px}.glossary dd{font-size:13px;color:var(--body)}.source-list{display:grid;gap:16px;margin-top:30px}.source-list article{display:grid;grid-template-columns:180px 1fr;gap:30px;border-top:1px solid var(--line);padding-top:18px}.source-list h3{font-size:18px}.source-list p{font-size:13px}.source-list a{text-decoration:underline;font-size:13px}.form-status{margin-bottom:20px;font-size:14px;color:#a33120}.form-status:empty{display:none}
@media(min-width:1500px){.intl-hero{padding-top:84px;padding-bottom:66px}}
@media(max-width:1180px){.nav ul a{font-size:11px;padding:10px 7px}.nav .wrap{gap:12px}.nav .btn{font-size:11px}.fc-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.tool-intro{grid-template-columns:1fr 1.5fr;gap:35px}.fx-tabs button{font-size:11px;padding:9px}.fc,.fc-lg{grid-column:auto}.intl-grid{gap:42px}.office-choice{padding:22px}.fc-head{grid-template-columns:1fr 310px;gap:30px}}
@media(max-width:980px){.nav ul{top:88px}.nav ul a{font-size:20px}.tool-intro{grid-template-columns:1fr}.tool-intro .sec-head{max-width:680px;margin-bottom:0}.intl-hero{padding:45px 0}.intl-grid{gap:30px}.intl-hero h1{font-size:clamp(43px,6.2vw,62px)}.office-choice strong{font-size:clamp(32px,4.2vw,45px)}.office-choice .office-meta{display:block;font-size:9px}.office-choice time{display:block;margin-top:5px}.desk-strip .wrap{grid-template-columns:.8fr 1.2fr;gap:15px}.desk-strip .link{grid-column:2;justify-self:start}.reference-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.fc-head{grid-template-columns:1fr 300px}.knowledge-grid{gap:30px}.reference-intro{display:block}.reference-intro .btn{margin-top:20px}}
@media(max-width:640px){.nav .wrap{height:76px}.brand img{height:42px;width:auto}.nav ul{top:76px}.subnav{top:76px}.intl-top .wrap{display:block}.intl-top .eyebrow:last-child{display:none}.intl-hero{padding:32px 0}.intl-grid{grid-template-columns:1fr;gap:30px}.intl-hero h1{font-size:clamp(46px,10vw,62px);letter-spacing:-.06em}.intl-hero .lede{font-size:15px}.intl-hero .actions{gap:20px}.intl-caption{margin-top:16px}.office-choice{padding:16px 20px}.office-choice strong{font-size:37px}.office-choice .office-meta{display:flex;gap:12px;font-size:9px}.office-choice time{margin:0}.desk-strip .wrap{grid-template-columns:1fr;gap:13px}.desk-strip .link{grid-column:auto;justify-self:start}.desk-strip h2{font-size:25px}.home-jump .wrap{gap:14px 20px;display:grid;grid-template-columns:1fr 1fr}.home-jump a{font-size:10px}.home-jump a span{margin-right:6px}.tool-intro{gap:24px}.fx-title{font-size:23px;padding-bottom:18px}.fx-tabs{display:flex;flex-wrap:wrap}.fx-tabs button{min-height:42px;padding:10px 13px;font-size:12px}.fx-tabs button[aria-selected=true]:after{display:none}.fx-dl{display:block}.fx-dl div,.fx-dl div:last-child{display:grid;grid-template-columns:110px 1fr;padding:13px 0;border-bottom:1px solid var(--line-2)}.fx-dl div:nth-child(n){border-right:0;padding-left:0;padding-right:0}.fx-dl dd,.fx-dl dd.num,.fx-dl div:first-child dd{font-family:var(--sans);font-size:14px;font-weight:400}.fx-dl dt{font-size:9px}.tool-foot{padding:0 16px 22px;flex-wrap:wrap}.fc-head{grid-template-columns:1fr;gap:25px}.fc-grid{grid-template-columns:1fr}.fc-controls{display:block}.match-toggle{margin-top:15px}.fc,.fc-lg{padding:24px}.fc>p{min-height:0}.fc dl{gap:0}.fc dd{font-family:var(--sans);font-size:13px}.fc h3,.fc-lg h3{font-size:25px}.fc-act{flex-direction:row;align-items:center}.fc-act .btn{font-size:12px}.tsheet,.fc,.g-row,.mand,.struct,.market>div{--text:#1d1d1f;--body:#333336;--muted:#6e6e73;--line:rgba(0,0,0,.16);--line-2:#e8e8ed;--paper:#f5f5f7;box-shadow:none}.g-row{padding:21px 17px}.g-row h3{font-weight:500}.g-bar{font-size:9px;padding:0 4px}.mand .fee{font:500 14px/1.7 var(--sans)}.mand .fee:before{display:none}.struct h3{font-weight:500}.struct dd{font-family:var(--sans);font-size:15px}.reference-grid,.knowledge-grid,.glossary{grid-template-columns:1fr}.reference{padding:24px}.knowledge-grid{gap:35px}.source-list article{grid-template-columns:1fr;gap:9px}.phead{padding:35px 0}.phead .lede{font-size:15px}.phead h1{font-size:39px}.f-top{gap:25px 20px}.f-top a{overflow-wrap:anywhere}.source-stamp{font-size:9px}.btn{max-width:100%}.sdetail h2{font-size:29px}.next .btn{justify-self:start}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none!important}}
footer .f-top h4{color:var(--ac-on-ink)}.f-top{border-color:var(--line)}.field input:focus,.field select:focus,.field textarea:focus{box-shadow:0 0 0 3px rgba(227,89,12,.2)}
.desk-selector{min-width:0}.desk-selector-title{margin:0 0 16px}.currency-note{font-size:12px;color:var(--muted);margin-top:16px}
/* Justified Insights copy, with natural final lines and language-aware word breaks. */
.insight-page .phead .lede,.insight-page .article p,.insight-page .article li{text-align:justify;text-align-last:start;-webkit-hyphens:auto;hyphens:auto;overflow-wrap:break-word}
@media(max-width:640px){.insight-page .article .tbl{table-layout:fixed}.insight-page .article .tbl th,.insight-page .article .tbl td{padding-right:8px;hyphens:auto;overflow-wrap:anywhere}}
/* Requested proportions: width reduced 20%, height reduced 10% twice, left edge retained. */
.logo-lockup{--logo-width:156px;display:block;width:calc(var(--logo-width)*.8);flex:none}
.nav .brand .logo-lockup img,footer .f-top .logo-lockup img{display:block;position:static;width:var(--logo-width);height:auto;max-width:none;object-fit:contain;transform:scale(.8,.81);transform-origin:left center;margin:0;opacity:1;filter:none;mix-blend-mode:screen}
footer .f-top .logo-lockup{margin:0 0 20px}
@media(max-width:1180px){.logo-lockup{--logo-width:150px}}
@media(max-width:640px){.logo-lockup{--logo-width:144px}}

/* Orange controls use dark text; smaller accent text uses a deeper orange for clarity. */
::selection,.skip{color:var(--ink)}
.office-choice[aria-pressed=true] .office-meta{color:var(--body)}
.office-choice[aria-pressed=true]:hover{background:#e8e8ed}
.nav ul a:hover,footer .f-top a:hover{color:var(--ac-on-ink)}
@media(max-width:980px){.nav ul li.m-cta a{color:var(--ink)}}
@media print{.nav,.subnav,.home-jump,.btn,.tool-foot,footer,.office-choices{display:none!important}.sec{padding:20px 0}.intl-grid,.tool-intro{display:block}.fc-grid{grid-template-columns:1fr 1fr}.fc,.reference{break-inside:avoid}body{font-size:12px}.wrap{padding:0}.source-stamp a:after{content:' (' attr(href) ')'}}