/* Foundation Finance & Tax — Site stylesheet
   Derived from the FFT design system: deep navy + warm gold on white,
   Oswald display / Source Sans 3 body / Noto Sans SC for Chinese. */

@import url('https://fonts.googleapis.com/css2?family=Oswald:wght@400;500;600;700&family=Source+Sans+3:ital,wght@0,400;0,500;0,600;0,700;1,400;1,600&family=Noto+Sans+SC:wght@400;500;700&display=swap');

:root {
  /* Navy scale */
  --navy-900: #06182F;
  --navy-800: #0A2240;
  --navy-700: #102B4E;
  --navy-600: #1C3A60;
  --navy-500: #2C4C76;
  --navy-ink: #14233F;

  /* Gold scale */
  --gold-700: #A8842F;
  --gold-600: #C9A24B;
  --gold-500: #D4B266;
  --gold-300: #E2CB94;
  --gold-100: #F6EEDB;

  /* Neutrals */
  --white:    #FFFFFF;
  --gray-50:  #F7F8FA;
  --gray-100: #F1F2F5;
  --gray-200: #E4E6EC;
  --gray-300: #CDD2DC;
  --gray-500: #6A7488;
  --gray-600: #4C566B;

  /* Semantic */
  --text-strong: var(--navy-ink);
  --text-body: #2A3447;
  --text-muted: var(--gray-500);
  --text-on-dark: #EAF0F8;
  --text-on-dark-muted: #9FB0C8;
  --border-subtle: var(--gray-200);
  --border-strong: var(--gray-300);

  /* Fonts */
  --font-display: 'Oswald', 'Arial Narrow', sans-serif;
  --font-body: 'Source Sans 3', 'Noto Sans SC', system-ui, -apple-system, 'Segoe UI', sans-serif;
  --font-cjk: 'Noto Sans SC', 'Source Sans 3', sans-serif;

  /* Layout */
  --container-max: 1160px;
  --container-pad-x: 24px;
  --radius-md: 6px;
  --radius-lg: 10px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--font-body);
  font-size: 16px;
  line-height: 1.6;
  color: var(--text-body);
  background: var(--white);
  -webkit-font-smoothing: antialiased;
}
html[lang="zh"] body { font-family: var(--font-cjk); }
img { max-width: 100%; }
a { color: var(--navy-600); }

.container {
  max-width: var(--container-max);
  margin: 0 auto;
  padding: 0 var(--container-pad-x);
}

/* ---------- Typography roles ---------- */
.eyebrow {
  font-family: var(--font-display);
  font-weight: 500;
  font-size: 13px;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--gold-700);
  margin: 0;
}
.on-dark .eyebrow { color: var(--gold-500); }
h1, h2, h3, .display {
  font-family: var(--font-display);
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.01em;
  color: var(--navy-ink);
  margin: 0;
}
html[lang="zh"] h1, html[lang="zh"] h2, html[lang="zh"] h3 {
  font-family: var(--font-cjk);
  letter-spacing: 0.06em;
}
h1 { font-size: 46px; line-height: 1.08; }
h2 { font-size: 34px; line-height: 1.12; }
h3 { font-size: 22px; line-height: 1.2; }
.lead { font-size: 19px; line-height: 1.6; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-size: 15px;
  line-height: 1;
  padding: 15px 32px;
  border-radius: var(--radius-md);
  text-decoration: none;
  border: none;
  cursor: pointer;
  transition: background 0.15s ease, color 0.15s ease;
}
html[lang="zh"] .btn { font-family: var(--font-cjk); letter-spacing: 0.12em; }
.btn-primary { background: var(--navy-800); color: #fff; }
.btn-primary:hover { background: var(--navy-600); }
.btn-accent { background: var(--gold-600); color: var(--navy-900); }
.btn-accent:hover { background: var(--gold-700); color: #fff; }
.btn-outline-light { background: transparent; color: #fff; border: 1.5px solid rgba(255,255,255,0.45); }
.btn-outline-light:hover { border-color: #fff; }
.btn-sm { padding: 11px 22px; font-size: 13.5px; }

/* ---------- Header ---------- */
.site-header {
  position: sticky;
  top: 0;
  z-index: 40;
  background: var(--white);
  border-bottom: 1px solid var(--border-subtle);
}
.site-header .container {
  height: 76px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
}
.brand {
  display: flex;
  align-items: center;
  gap: 12px;
  text-decoration: none;
}
.brand img { height: 38px; }
.brand span {
  font-family: var(--font-display);
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-size: 16px;
  color: var(--navy-ink);
  line-height: 1.05;
}
html[lang="zh"] .brand span { font-family: var(--font-cjk); }
.site-nav { display: flex; align-items: center; gap: 26px; }
.site-nav a:not(.btn) {
  font-family: var(--font-display);
  font-weight: 500;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  font-size: 13.5px;
  color: var(--gray-600);
  text-decoration: none;
  padding: 4px 0;
}
html[lang="zh"] .site-nav a:not(.btn) { font-family: var(--font-cjk); font-size: 14.5px; }
.site-nav a:not(.btn):hover, .site-nav a[aria-current="page"] { color: var(--navy-800); }
.site-nav a[aria-current="page"] { border-bottom: 2px solid var(--gold-600); }
.lang-switch {
  border: 1px solid var(--border-strong) !important;
  border-radius: var(--radius-md);
  padding: 6px 12px !important;
  color: var(--navy-800) !important;
}

/* Mobile nav */
.nav-toggle { display: none; background: none; border: none; padding: 8px; cursor: pointer; }
.nav-toggle span { display: block; width: 22px; height: 2px; background: var(--navy-800); margin: 5px 0; }
@media (max-width: 860px) {
  .nav-toggle { display: block; }
  .site-nav {
    display: none;
    position: absolute;
    top: 76px; left: 0; right: 0;
    background: var(--white);
    border-bottom: 1px solid var(--border-subtle);
    flex-direction: column;
    align-items: flex-start;
    padding: 16px var(--container-pad-x) 24px;
    gap: 18px;
  }
  .site-nav.open { display: flex; }
}

/* ---------- Hero ---------- */
.hero {
  position: relative;
  background: var(--navy-800);
  color: #fff;
  overflow: hidden;
}
.hero .watermark {
  position: absolute;
  right: -40px; bottom: -60px;
  height: 440px;
  opacity: 0.05;
  pointer-events: none;
}
.hero-inner { position: relative; max-width: 880px; padding-top: 96px; padding-bottom: 104px; }
.hero h1 { color: #fff; font-size: 56px; line-height: 1.06; margin-top: 20px; }
.hero p { margin: 24px 0 0; font-size: 19px; color: var(--text-on-dark); max-width: 660px; }
.hero .cta-row { display: flex; gap: 16px; margin-top: 36px; flex-wrap: wrap; }
.hero-sub { position: relative; padding-top: 64px; padding-bottom: 64px; }
.hero-sub h1 { font-size: 42px; }
@media (max-width: 720px) {
  .hero h1 { font-size: 36px; }
  .hero-sub h1 { font-size: 30px; }
  .hero-inner { padding-top: 64px; padding-bottom: 72px; }
  h2 { font-size: 27px; }
}

/* ---------- Sections ---------- */
.section { padding: 88px 0; }
.section-alt { background: var(--gray-50); }
.section-head { max-width: 640px; margin-bottom: 44px; }
.section-head h2 { margin: 14px 0 12px; }
.section-head p { margin: 0; font-size: 17px; }

/* ---------- Credential strip ---------- */
.cred-strip { background: var(--white); border-bottom: 1px solid var(--border-subtle); }
.cred-strip .container {
  padding-top: 32px;
  padding-bottom: 32px;
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 24px;
}
.cred {
  display: flex;
  align-items: flex-start;
  gap: 12px;
  padding-left: 24px;
  border-left: 1px solid var(--gold-300);
}
.cred:first-child { padding-left: 0; border-left: none; }
.cred .ic { color: var(--gold-700); flex: none; margin-top: 2px; }
.cred b {
  display: block;
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  font-size: 14.5px;
  color: var(--navy-ink);
}
html[lang="zh"] .cred b { font-family: var(--font-cjk); }
.cred small { color: var(--text-muted); font-size: 13.5px; }
@media (max-width: 860px) {
  .cred-strip .container { grid-template-columns: 1fr 1fr; }
  .cred { padding-left: 0; border-left: none; }
}

/* ---------- Cards ---------- */
.grid { display: grid; gap: 24px; }
.grid-2 { grid-template-columns: repeat(2, 1fr); }
.grid-3 { grid-template-columns: repeat(3, 1fr); }
.grid-4 { grid-template-columns: repeat(4, 1fr); }
@media (max-width: 1000px) { .grid-4 { grid-template-columns: repeat(2, 1fr); } .grid-3 { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 640px)  { .grid-4, .grid-3, .grid-2 { grid-template-columns: 1fr; } }

.card {
  background: var(--white);
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 28px;
  display: flex;
  flex-direction: column;
}
.card .ic {
  color: var(--gold-700);
  background: var(--gold-100);
  width: 44px; height: 44px;
  border-radius: var(--radius-md);
  display: inline-flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 18px;
}
.card h3 { font-size: 19px; margin-bottom: 8px; }
.card p { margin: 0 0 14px; font-size: 15.5px; color: var(--text-body); }
.card ul { margin: 0 0 18px; padding-left: 18px; font-size: 14.5px; color: var(--gray-600); }
.card ul li { margin-bottom: 6px; }
.card .card-link {
  margin-top: auto;
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-size: 13px;
  color: var(--gold-700);
  text-decoration: none;
}
html[lang="zh"] .card .card-link { font-family: var(--font-cjk); }
.card .card-link:hover { color: var(--navy-800); }

/* ---------- Audience chips ---------- */
.audience { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
@media (max-width: 900px) { .audience { grid-template-columns: 1fr 1fr; } }
@media (max-width: 600px) { .audience { grid-template-columns: 1fr; } }
.audience .chip {
  background: var(--white);
  border: 1px solid var(--border-subtle);
  border-left: 3px solid var(--gold-600);
  border-radius: var(--radius-md);
  padding: 18px 20px;
}
.audience .chip b { display: block; color: var(--navy-ink); margin-bottom: 4px; }
.audience .chip span { font-size: 14.5px; color: var(--gray-600); }

/* ---------- Process ---------- */
.steps { counter-reset: step; display: grid; grid-template-columns: repeat(5, 1fr); gap: 20px; }
@media (max-width: 1000px) { .steps { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 600px) { .steps { grid-template-columns: 1fr; } }
.step { position: relative; padding-top: 14px; }
.step::before {
  counter-increment: step;
  content: counter(step, decimal-leading-zero);
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 30px;
  color: var(--gold-600);
  display: block;
  margin-bottom: 8px;
}
.step b {
  display: block;
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  font-size: 15px;
  color: var(--navy-ink);
  margin-bottom: 6px;
}
html[lang="zh"] .step b { font-family: var(--font-cjk); }
.step p { margin: 0; font-size: 14.5px; color: var(--gray-600); }

/* ---------- Service detail blocks ---------- */
.svc-block { padding: 64px 0; border-top: 1px solid var(--border-subtle); }
.svc-block:first-of-type { border-top: none; }
.svc-block .svc-grid { display: grid; grid-template-columns: 5fr 7fr; gap: 48px; }
@media (max-width: 860px) { .svc-block .svc-grid { grid-template-columns: 1fr; gap: 20px; } }
.svc-block h2 { font-size: 27px; margin: 12px 0 14px; }
.svc-block .svc-desc p { margin: 0 0 12px; }
.svc-block ul { margin: 0; padding-left: 20px; columns: 1; }
.svc-block ul li { margin-bottom: 10px; font-size: 15.5px; }
.gold-rule { width: 56px; height: 3px; background: var(--gold-600); border: none; margin: 0 0 6px; }

/* ---------- CTA band ---------- */
.cta-band { background: var(--navy-900); color: #fff; }
.cta-band .container {
  padding-top: 72px;
  padding-bottom: 72px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 40px;
  flex-wrap: wrap;
}
.cta-band h2 { color: #fff; font-size: 34px; margin: 12px 0 0; }
.cta-band p { margin: 16px 0 0; font-size: 17px; color: var(--text-on-dark); max-width: 620px; }

/* ---------- Forms ---------- */
.form-card {
  background: var(--white);
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 36px;
  max-width: 720px;
}
.form-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; }
@media (max-width: 640px) { .form-grid { grid-template-columns: 1fr; } }
.field { display: flex; flex-direction: column; gap: 6px; }
.field.full { grid-column: 1 / -1; }
.field label {
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  font-size: 12.5px;
  color: var(--navy-ink);
}
html[lang="zh"] .field label { font-family: var(--font-cjk); font-size: 13.5px; }
.field input, .field select, .field textarea {
  font-family: inherit;
  font-size: 15.5px;
  color: var(--text-body);
  padding: 12px 14px;
  border: 1px solid var(--border-strong);
  border-radius: var(--radius-md);
  background: var(--white);
}
.field input:focus, .field select:focus, .field textarea:focus {
  outline: 2px solid var(--gold-500);
  outline-offset: 1px;
  border-color: var(--gold-600);
}
.field textarea { min-height: 120px; resize: vertical; }
.form-note { font-size: 13.5px; color: var(--text-muted); margin: 14px 0 22px; }

/* ---------- Footer ---------- */
.site-footer {
  background: var(--navy-900);
  color: var(--text-on-dark-muted);
  border-top: 3px solid var(--gold-600);
}
.site-footer .footer-main {
  padding: 60px 0 44px;
  display: grid;
  grid-template-columns: 2.2fr 1.1fr 1fr 1.5fr;
  gap: 48px;
}
@media (max-width: 960px) { .site-footer .footer-main { grid-template-columns: 1fr 1fr; gap: 36px; } }
@media (max-width: 560px) { .site-footer .footer-main { grid-template-columns: 1fr; gap: 30px; } }
.site-footer h4 {
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.14em;
  font-size: 13px;
  color: var(--gold-500);
  margin: 0 0 16px;
  padding-bottom: 10px;
  border-bottom: 1px solid rgba(255,255,255,0.12);
}
html[lang="zh"] .site-footer h4 { font-family: var(--font-cjk); }
.site-footer p { font-size: 14.5px; line-height: 1.7; margin: 0; }
.site-footer li { font-size: 14.5px; line-height: 1.6; margin-bottom: 9px; }
.site-footer ul { list-style: none; margin: 0; padding: 0; }
.site-footer a { color: var(--text-on-dark); text-decoration: none; }
.site-footer a:hover { color: var(--gold-500); }
.footer-brand {
  font-family: var(--font-display);
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: #fff;
  font-size: 17px;
  display: flex;
  align-items: center;
  gap: 12px;
  margin-bottom: 16px;
}
html[lang="zh"] .footer-brand { font-family: var(--font-cjk); }
.footer-brand img { height: 36px; }
.footer-cta {
  color: var(--gold-500) !important;
  font-family: var(--font-display);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.07em;
  font-size: 13px;
}
html[lang="zh"] .footer-cta { font-family: var(--font-cjk); }
.footer-cta:hover { color: #fff !important; }
.footer-legal {
  border-top: 1px solid rgba(255,255,255,0.12);
  padding-top: 22px;
}
.disclaimer {
  font-size: 12px;
  line-height: 1.65;
  color: rgba(159,176,200,0.75);
  max-width: 900px;
  margin: 0;
}
.footer-bottom {
  padding: 18px 0 26px;
  font-size: 12.5px;
  display: flex;
  justify-content: space-between;
  gap: 16px;
  flex-wrap: wrap;
}

/* ---------- Utility ---------- */
.on-dark h1, .on-dark h2, .on-dark h3 { color: #fff; }
.mt-0 { margin-top: 0; }
.center { text-align: center; }
.notice-banner {
  background: var(--gold-100);
  border: 1px solid var(--gold-300);
  border-radius: var(--radius-md);
  padding: 16px 20px;
  font-size: 15px;
}