/* Счетоводна кантора Атлас: the olive plate of the firm's logo, ruled like a ledger.
   Display: Manrope. Text: Piazzolla (its italic for the "handwritten" ledger entries).
   Colours: moss black and the olive of the logo plate, ledger cream with green rules,
   and the red of a ledger's margin line and an auditor's tick. One theme. */

@font-face { font-family: 'Manrope'; src: url('/fonts/manrope.woff2') format('woff2'); font-weight: 200 800; font-style: normal; font-display: swap; }
@font-face { font-family: 'Piazzolla'; src: url('/fonts/piazzolla.woff2') format('woff2'); font-weight: 400 700; font-style: normal; font-display: swap; }
@font-face { font-family: 'Piazzolla'; src: url('/fonts/piazzolla-italic.woff2') format('woff2'); font-weight: 400 700; font-style: italic; font-display: swap; }

:root {
    --moss-950: #13170b;
    --moss-900: #1a1e10;
    --moss-800: #252b15;
    --moss-700: #353d1d;
    --olive: #8a9b32;          /* the bright end of the logo plate */
    --olive-light: #a4b454;
    --olive-ink: #55631a;      /* olive dark enough for text on paper */
    --lime: #cfdd7e;           /* accents and links on moss */
    --paper: #f4f2e4;
    --paper-2: #e9e7d1;
    --sheet: #fcfbf2;
    --rule: #cdd3b0;           /* the green rules of ledger paper */
    --rule-red: #dea08f;       /* its margin lines */
    --red: #b8391a;            /* the auditor's tick, the main button */
    --red-deep: #9a2d12;
    --ink: #1a1e10;
    --muted: #555b3d;
    --on-moss: #f4f2e4;
    --on-moss-muted: #c3c8a9;
    --focus: #1a1e10;

    --display: 'Manrope', 'Segoe UI', system-ui, -apple-system, Roboto, sans-serif;
    --text: 'Piazzolla', Georgia, 'Times New Roman', serif;

    --wrap: 76rem;
    --gutter: clamp(1.1rem, 4vw, 2.5rem);
    --header-h: 4.25rem;
    --radius: 1.25rem;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; scroll-padding-top: calc(var(--header-h) + 1.5rem); }
body {
    margin: 0;
    font-family: var(--text);
    font-size: 1.125rem;
    line-height: 1.6;
    color: var(--ink);
    background: var(--paper);
    font-variant-numeric: lining-nums;
}
img, svg { max-width: 100%; height: auto; }
h1, h2, h3 { font-family: var(--display); font-weight: 800; line-height: 1.08; letter-spacing: -0.03em; margin: 0 0 0.6em; text-wrap: balance; }
h2 { font-size: clamp(1.8rem, 3.6vw + 0.6rem, 3rem); }
h3 { font-size: 1.3rem; letter-spacing: -0.02em; }
p { margin: 0 0 1em; }
ul, ol { margin: 0; padding: 0; list-style: none; }
address { font-style: normal; }
a { color: var(--olive-ink); text-decoration-thickness: 0.08em; text-underline-offset: 0.18em; }
a:hover { color: var(--red); }
a[href^='tel:'] { white-space: nowrap; }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 3px; border-radius: 4px; }

.wrap { width: min(100% - 2 * var(--gutter), var(--wrap)); margin-inline: auto; }
.visually-hidden { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); clip-path: inset(50%); white-space: nowrap; }
.muted { color: var(--muted); }
.skip { position: absolute; left: 1rem; top: -4rem; z-index: 100; background: var(--sheet); color: var(--ink); padding: 0.6rem 1rem; border-radius: 0.5rem; font-family: var(--display); font-weight: 700; }
.skip:focus { top: 0.6rem; }

/* ---------- buttons and links ---------- */
.button {
    display: inline-flex; align-items: center; justify-content: center; gap: 0.5rem;
    min-height: 3.25rem; padding: 0.7rem 1.5rem;
    font-family: var(--display); font-weight: 800; font-size: 1rem; letter-spacing: -0.01em; line-height: 1.2;
    color: #fff; background: var(--red); border: 2px solid var(--red); border-radius: 999px;
    text-decoration: none; cursor: pointer;
    transition: background-color 0.2s, border-color 0.2s, transform 0.2s, box-shadow 0.2s;
}
.button:hover { background: var(--red-deep); border-color: var(--red-deep); color: #fff; transform: translateY(-2px); box-shadow: 0 10px 24px -10px rgba(184, 57, 26, 0.8); }
.button-ghost { background: transparent; border-color: var(--moss-950); color: var(--moss-950); }
.button-ghost:hover { background: var(--moss-950); border-color: var(--moss-950); color: var(--on-moss); box-shadow: none; }
.button-light { background: var(--on-moss); border-color: var(--on-moss); color: var(--moss-900); }
.button-light:hover { background: var(--lime); border-color: var(--lime); color: var(--moss-900); box-shadow: none; }
.arrow-link { font-family: var(--display); font-weight: 700; font-size: 0.98em; white-space: nowrap; }
.arrow-link::after { content: '\2192'; display: inline-block; margin-left: 0.35em; transition: transform 0.2s; }
.arrow-link:hover::after { transform: translateX(4px); }

/* ---------- header: paper bar, the logo hangs from it like an index tab ---------- */
.site-header {
    position: sticky; top: 0; z-index: 50;
    background: rgba(244, 242, 228, 0.88);
    -webkit-backdrop-filter: blur(14px) saturate(1.3); backdrop-filter: blur(14px) saturate(1.3);
    border-bottom: 1px solid var(--rule);
}
.header-row { display: flex; align-items: center; gap: clamp(0.75rem, 2.5vw, 2rem); height: var(--header-h); }
.brand { align-self: flex-start; flex: none; display: block; line-height: 0; border-radius: 0 0 6px 6px; overflow: hidden; box-shadow: 0 10px 22px -8px rgba(19, 23, 11, 0.55); }
.brand img { display: block; width: auto; height: calc(var(--header-h) + 0.75rem); }
.nav { display: flex; gap: 0.25rem; margin-left: auto; font-family: var(--display); font-weight: 700; font-size: 0.98rem; }
.nav a { position: relative; padding: 0.55rem 0.9rem; border-radius: 999px; color: var(--ink); text-decoration: none; transition: background-color 0.2s; }
.nav a:hover { background: var(--paper-2); color: var(--ink); }
.nav a[aria-current='page'] { background: var(--moss-900); color: var(--on-moss); }
.header-tools { display: flex; align-items: center; gap: 0.6rem; }
.header-call {
    display: inline-flex; align-items: center; gap: 0.45rem; min-height: 2.75rem; padding: 0.4rem 1rem;
    font-family: var(--display); font-weight: 800; font-size: 0.98rem; white-space: nowrap;
    color: #fff; background: var(--red); border-radius: 999px; text-decoration: none; transition: background-color 0.2s;
}
.header-call:hover { background: var(--red-deep); color: #fff; }
.lang-switch { display: inline-flex; padding: 3px; border: 1px solid var(--rule); border-radius: 999px; font-family: var(--display); font-weight: 700; font-size: 0.82rem; background: var(--sheet); }
.lang-switch > * { min-width: 2.2rem; padding: 0.3rem 0.5rem; border-radius: 999px; text-align: center; text-decoration: none; color: var(--ink); }
.lang-switch [aria-current] { background: var(--moss-900); color: var(--on-moss); }
.lang-switch a:hover { background: var(--paper-2); color: var(--ink); }

/* ---------- hero: the olive plate of the logo at full bleed, moss-black type on it ---------- */
.strip, .site-footer { --focus: var(--lime); color: var(--on-moss); }
.hero, .page-hero {
    --focus: var(--moss-950); color: var(--moss-950);
    background-color: #9aab3d;
    background-image:
        radial-gradient(70% 90% at 88% 0%, rgba(207, 221, 126, 0.55), transparent 70%),
        linear-gradient(118deg, #93a43b 0%, #a9b958 55%, #9aab3d 100%);
}
.hero { overflow: hidden; padding-block: clamp(2.6rem, 5vw, 4.25rem) clamp(2.5rem, 6vw, 4.5rem); }
.hero-top { display: grid; gap: 1.2rem 4rem; margin-bottom: clamp(2rem, 4vw, 3rem); }
.eyebrow { display: inline-flex; align-items: center; gap: 0.7rem; margin-bottom: 1.2rem; font-family: var(--display); font-weight: 800; font-size: 0.86rem; letter-spacing: 0.14em; text-transform: uppercase; }
.eyebrow::before { content: ''; width: 2.2rem; height: 2px; background: currentColor; box-shadow: 0 5px 0 currentColor; transform: translateY(-2px); }
.hero h1 { font-size: clamp(2.3rem, 5.4vw + 0.7rem, 5.4rem); line-height: 0.98; letter-spacing: -0.05em; margin: 0; }
.lead { font-size: clamp(1.15rem, 0.6vw + 1.02rem, 1.35rem); line-height: 1.55; max-width: 36rem; color: var(--moss-900); }
.hero .lead { margin-bottom: 1.6rem; }
.actions { display: flex; flex-wrap: wrap; gap: 0.75rem; }
.hero .button:not(.button-ghost) { box-shadow: 0 14px 26px -14px rgba(19, 23, 11, 0.75); }

/* ---------- the ledger (signature element): the four areas ruled straight onto the plate ---------- */
.sheet { background: var(--sheet); color: var(--ink); border-radius: 5px; --focus: var(--ink); }
.ledger p { margin: 0; }
.ledger-cols, .ledger-rows a, .ledger-total { display: grid; grid-template-columns: clamp(2.2rem, 6vw, 4.5rem) minmax(0, 1fr) clamp(3.2rem, 9vw, 7rem) clamp(2.9rem, 7vw, 4.6rem); align-items: stretch; }
.ledger-cols { border-top: 3px solid var(--moss-950); border-bottom: 1px solid var(--moss-950); font-family: var(--display); font-weight: 800; font-size: 0.72rem; letter-spacing: 0.14em; text-transform: uppercase; }
.ledger-cols span { padding: 0.55rem 0; }
.ledger-cols span:nth-child(3) { text-align: right; padding-right: clamp(0.5rem, 1.6vw, 1.2rem); }
.ledger-rows li { border-bottom: 1px solid rgba(19, 23, 11, 0.6); }
.ledger-rows a {
    min-height: clamp(3.9rem, 5.8vw, 5rem); color: var(--moss-950); text-decoration: none;
    background: linear-gradient(90deg, rgba(252, 251, 242, 0.5), rgba(252, 251, 242, 0.5)) no-repeat 0 0 / 0% 100%;
    transition: background-size 0.4s ease-out;
}
.ledger-rows a:hover, .ledger-rows a:focus-visible { background-size: 100% 100%; color: var(--moss-950); }
.ledger-rows a:focus-visible { outline-offset: -3px; }
.l-no, .l-name, .l-fig, .l-tick { display: flex; align-items: center; }
.l-no { font-style: italic; font-size: clamp(0.95rem, 0.5vw + 0.85rem, 1.15rem); }
.l-name { padding-block: 0.6rem; padding-right: 0.5rem; font-family: var(--display); font-weight: 800; font-size: clamp(1.25rem, 2.6vw + 0.65rem, 2.75rem); letter-spacing: -0.045em; line-height: 1.05; }
.l-fig { justify-content: flex-end; padding-right: clamp(0.5rem, 1.6vw, 1.2rem); border-left: 3px double rgba(19, 23, 11, 0.6); font-style: italic; font-weight: 600; font-size: clamp(1.9rem, 2.4vw + 1.2rem, 3.2rem); line-height: 1; }
.l-tick { justify-content: flex-end; }
.l-tick svg { box-sizing: content-box; width: clamp(1.15rem, 1.4vw + 0.8rem, 1.7rem); height: auto; padding: clamp(0.5rem, 0.8vw + 0.3rem, 0.8rem); border-radius: 50%; background: var(--sheet); overflow: visible; }
.l-tick path, .statement-tick path { fill: none; stroke: var(--red); stroke-width: 3.4; stroke-linecap: round; stroke-linejoin: round; }
.ledger-total { min-height: clamp(4.4rem, 7vw, 5.8rem); border-top: 2px solid var(--moss-950); margin-top: -1px; }
.ledger-total .l-name { font-size: 0.86rem; text-transform: uppercase; letter-spacing: 0.14em; }
.ledger-total .l-fig { font-size: clamp(2.3rem, 3vw + 1.4rem, 4rem); }
.ledger-total strong { position: relative; font-weight: 700; padding-bottom: 0.3rem; }
.ledger-total strong::after { content: ''; position: absolute; left: -0.4rem; right: -0.25rem; bottom: -0.1rem; height: 7px; border-top: 2px solid var(--moss-950); border-bottom: 2px solid var(--moss-950); transform-origin: left; }
/* on a phone the count column is 3.2rem wide: the total keeps inside its column rule */
@media (max-width: 520px) {
    .ledger-total .l-fig { font-size: 1.7rem; }
    .ledger-total strong::after { left: -0.15rem; right: -0.15rem; }
}

/* ---------- three figures ---------- */
.figures { background: var(--sheet); border-bottom: 1px solid var(--rule); }
.figure-row { display: grid; }
.figure-row li { display: grid; grid-template-columns: minmax(7.2rem, auto) 1fr; gap: 1.1rem; align-items: center; padding-block: 1.4rem; border-top: 1px solid var(--rule); }
.figure-row li:first-child { border-top: 0; }
.figure-row p { margin: 0; color: var(--muted); font-size: 1.02rem; line-height: 1.45; }
.figure-row .figure { font-family: var(--display); font-weight: 800; font-size: clamp(2.9rem, 6.2vw + 1rem, 6.2rem); letter-spacing: -0.06em; line-height: 0.95; color: var(--ink); white-space: nowrap; }
.figure-pre { font-size: 0.34em; letter-spacing: 0; vertical-align: 1.15em; color: var(--red); margin-right: -0.1em; }

/* ---------- sections ---------- */
.section { padding-block: clamp(3.5rem, 8vw, 6.5rem); }
.section-head { display: grid; gap: 0.8rem 3rem; margin-bottom: clamp(1.8rem, 4vw, 3rem); }
.section-head h2 { margin: 0; }
.section-head p { margin: 0; max-width: 38rem; color: var(--muted); }
.about-grid { display: grid; gap: 1rem 4rem; }
.prose p { max-width: 40rem; }
.prose p:first-child { font-size: clamp(1.25rem, 1vw + 1.05rem, 1.55rem); line-height: 1.45; }
.sectors { margin-top: 2rem; padding-top: 1.4rem; border-top: 3px double var(--rule-red); }
.sectors h3 { font-size: 0.8rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--muted); margin-bottom: 0.9rem; }
.sectors ul { display: flex; flex-wrap: wrap; gap: 0.5rem; }
.sectors li { padding: 0.4rem 1rem; border: 1.5px solid var(--olive); border-radius: 999px; font-family: var(--display); font-weight: 700; font-size: 0.95rem; background: var(--sheet); }

/* ---------- principles: one large sentence on moss black, the five words lit ---------- */
.principles { --focus: var(--lime); background: var(--moss-900); color: var(--on-moss); padding-block: clamp(3.5rem, 8vw, 6.5rem); }
.principles h2 { display: inline-flex; align-items: center; gap: 0.7rem; margin: 0 0 clamp(1.4rem, 3vw, 2.2rem); font-size: 0.86rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--on-moss-muted); }
.principles h2::before { content: ''; width: 2.2rem; height: 2px; background: var(--red); box-shadow: 0 5px 0 var(--red); transform: translateY(-2px); }
.statement { margin: 0; max-width: 68rem; font-family: var(--display); font-weight: 800; font-size: clamp(1.85rem, 4.6vw + 0.75rem, 4.6rem); letter-spacing: -0.045em; line-height: 1.08; color: var(--on-moss-muted); }
.statement b { font-weight: 800; color: var(--lime); }
.principles-end { display: flex; align-items: center; gap: 0.9rem; margin: clamp(1.8rem, 4vw, 3rem) 0 0; padding-top: 1.3rem; border-top: 1px solid rgba(207, 221, 126, 0.35); font-size: clamp(1.15rem, 0.8vw + 1rem, 1.45rem); font-style: italic; }
.statement-tick { flex: none; box-sizing: content-box; width: 1.5rem; height: auto; padding: 0.6rem; border-radius: 50%; background: var(--sheet); overflow: visible; }

/* ---------- services: four cards of different sizes ---------- */
.bento { display: grid; gap: 1rem; }
.bento-card { display: grid; }
.bento-card a {
    position: relative; display: flex; flex-direction: column; min-height: 15rem; padding: clamp(1.4rem, 3vw, 2.2rem);
    border-radius: var(--radius); background: var(--sheet); color: var(--ink); text-decoration: none; border: 1px solid var(--rule);
    transition: transform 0.25s, box-shadow 0.25s;
}
.bento-card a:hover { transform: translateY(-5px); box-shadow: 0 26px 40px -24px rgba(19, 23, 11, 0.55); color: var(--ink); }
.bento-no { font-style: italic; font-size: 1rem; color: var(--muted); margin-bottom: auto; padding-bottom: 2rem; }
.bento-card h3 { font-size: clamp(1.5rem, 1.6vw + 1.1rem, 2.2rem); letter-spacing: -0.035em; margin-bottom: 0.35em; }
.bento-card p { margin: 0 0 1.3rem; color: var(--muted); max-width: 30rem; }
.bento-count { display: flex; align-items: center; gap: 0.5rem; padding-top: 0.9rem; border-top: 3px double var(--rule-red); font-family: var(--display); font-weight: 700; font-size: 0.95rem; }
.bento-count b { font-family: var(--text); font-style: italic; font-weight: 600; font-size: 1.6rem; line-height: 1; }
.bento-count svg { margin-left: auto; transition: transform 0.25s; }
.bento-card a:hover .bento-count svg { transform: translateX(6px); }
.bento-audit a { --focus: var(--lime); background: var(--moss-900); border-color: var(--moss-900); color: var(--on-moss); background-image: radial-gradient(120% 90% at 100% 100%, rgba(138, 155, 50, 0.45), transparent 60%); }
.bento-audit a:hover { color: var(--on-moss); }
.bento-audit .bento-no, .bento-audit p { color: var(--on-moss-muted); }
.bento-audit .bento-count { border-top-color: rgba(207, 221, 126, 0.5); color: var(--lime); }
.bento-payroll a { background: #dfe6b4; border-color: #c5cf8a; }
.bento-payroll p, .bento-payroll .bento-no { color: #3f4527; }
.bento-payroll .bento-count { border-top-color: var(--olive); }

/* ---------- documents: the transparency reports ---------- */
.section-sheet { background-color: var(--paper-2); background-image: repeating-linear-gradient(to bottom, transparent 0 2.95rem, rgba(85, 99, 26, 0.13) 2.95rem 3rem); }
.reports { display: grid; gap: 0.8rem; }
.reports li { display: grid; }
.reports a {
    position: relative; display: grid; grid-template-columns: auto 1fr; gap: 0.1rem 1.1rem; align-items: center;
    padding: 1.1rem 2.6rem 1.1rem 1.2rem; background: var(--sheet); color: var(--ink); text-decoration: none;
    clip-path: polygon(0 0, calc(100% - 1.6rem) 0, 100% 1.6rem, 100% 100%, 0 100%);
    transition: transform 0.25s, background-color 0.25s;
}
.reports a::before { content: ''; position: absolute; top: 0; right: 0; width: 1.6rem; height: 1.6rem; background: linear-gradient(225deg, transparent 50%, var(--rule) 50%); transition: background 0.25s; }
.reports a:hover { transform: translateY(-4px); background: #fff; color: var(--ink); }
.reports a:hover::before { background: linear-gradient(225deg, transparent 50%, var(--red) 50%); }
.reports a:focus-visible { outline-offset: -4px; }
.report-year { grid-row: span 2; font-family: var(--display); font-weight: 800; font-size: 2.3rem; letter-spacing: -0.05em; line-height: 1; }
.report-name { font-family: var(--display); font-weight: 700; font-size: 1rem; line-height: 1.25; text-wrap: balance; }
.report-meta { font-size: 0.92rem; color: var(--muted); line-height: 1.3; }
.reports-compact { gap: 0; border-top: 1px solid var(--rule); }
.reports-compact a { clip-path: none; background: none; padding: 0.75rem 0; border-bottom: 1px solid var(--rule); }
.reports-compact a::before { display: none; }
.reports-compact a:hover { transform: none; background: var(--sheet); }
.reports-compact .report-year { font-size: 1.5rem; min-width: 3.6rem; }

/* ---------- call to action ---------- */
.strip {
    background-color: var(--moss-900);
    background-image: radial-gradient(80% 120% at 0% 100%, rgba(138, 155, 50, 0.42), transparent 60%), linear-gradient(315deg, #2d3021 0%, #1a1e10 55%);
    padding-block: clamp(3.5rem, 8vw, 6rem);
}
.strip-grid { display: grid; gap: 2.5rem 4rem; align-items: center; }
.strip h2 { font-size: clamp(2rem, 4vw + 0.8rem, 3.6rem); letter-spacing: -0.04em; }
.strip-text p { max-width: 34rem; color: var(--on-moss-muted); }
.strip-text p:last-child { margin: 1.6rem 0 0; }
.strip-phone { display: block; font-family: var(--display); font-weight: 800; font-size: clamp(2.1rem, 6.4vw + 0.4rem, 4rem); letter-spacing: -0.05em; line-height: 1; color: var(--lime); text-decoration: none; white-space: nowrap; }
.strip-phone span { display: block; margin-bottom: 0.7rem; font-size: 0.86rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--on-moss-muted); }
.strip-phone:hover { color: #fff; }
.strip-contacts ul { margin-top: 1.5rem; border-top: 1px solid rgba(207, 221, 126, 0.35); }
.strip-contacts li { padding: 0.7rem 0; border-bottom: 1px solid rgba(207, 221, 126, 0.35); }
.strip a:not(.button):not(.strip-phone), .site-footer a { color: var(--lime); }
.strip a:not(.button):not(.strip-phone):hover, .site-footer a:hover { color: #fff; }
.strip .muted, .site-footer .muted { color: var(--on-moss-muted); }

/* ---------- footer ---------- */
.site-footer { background: var(--moss-950); padding-block: clamp(2.5rem, 6vw, 4rem) 1.5rem; font-size: 1rem; }
.footer-grid { display: grid; gap: 2rem 3rem; }
.footer-logo { display: inline-block; line-height: 0; border-radius: 6px; overflow: hidden; margin-bottom: 1.1rem; }
.footer-logo img { display: block; width: 12.25rem; height: auto; }
.footer-about p { max-width: 24rem; color: var(--on-moss-muted); margin: 0; }
.site-footer h2 { font-size: 0.78rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--on-moss-muted); margin: 0 0 0.6rem; }
.site-footer p + h2 { margin-top: 1.4rem; }
.site-footer p { margin: 0; }
.footer-nav li { padding: 0.12rem 0; }
.footer-bottom { margin-top: 2.5rem; padding-top: 1.2rem; border-top: 1px solid rgba(207, 221, 126, 0.25); font-size: 0.92rem; color: var(--on-moss-muted); }

/* ---------- inner pages ---------- */
.page-hero { padding-block: clamp(3.25rem, 8vw, 6rem) clamp(2.75rem, 7vw, 5rem); }
.page-hero h1 { font-size: clamp(2.5rem, 6vw + 0.6rem, 5rem); line-height: 1; letter-spacing: -0.05em; margin-bottom: 0.4em; }
.page-hero .lead { margin: 0; max-width: 42rem; }
.page-hero-grid { display: grid; gap: 2.5rem 4rem; align-items: center; }
.auditor-card { justify-self: start; display: grid; gap: 0.15rem; margin: 0; padding: 1.4rem 1.8rem 1.5rem; background: var(--moss-900); color: var(--on-moss); border-radius: var(--radius); }
.auditor-card span:first-child { font-family: var(--display); font-weight: 700; font-size: 0.74rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--on-moss-muted); }
.auditor-card strong { font-family: var(--display); font-weight: 800; font-size: 1.7rem; letter-spacing: -0.035em; line-height: 1.15; }
.auditor-card span:last-child { font-style: italic; font-size: 1.15rem; color: var(--lime); padding-top: 0.5rem; margin-top: 0.5rem; border-top: 1px solid rgba(207, 221, 126, 0.4); }

.big-list { counter-reset: b; border-top: 2px solid var(--ink); margin-top: 1.5rem; }
.big-list li { counter-increment: b; display: grid; grid-template-columns: clamp(3rem, 9vw, 7rem) minmax(0, 1fr); align-items: baseline; gap: 0.5rem; padding-block: clamp(1.1rem, 2.6vw, 1.8rem); border-bottom: 1px solid var(--rule); font-family: var(--display); font-weight: 700; font-size: clamp(1.2rem, 1.8vw + 0.8rem, 2.1rem); letter-spacing: -0.03em; line-height: 1.2; }
.big-list li::before { content: counter(b, decimal-leading-zero); font-family: var(--text); font-style: italic; font-weight: 500; font-size: 0.7em; letter-spacing: 0; color: var(--red); }

.how { background: var(--sheet); border-block: 1px solid var(--rule); }
.trail { counter-reset: s; display: grid; gap: 2.2rem; margin-top: 2rem; }
.trail li { counter-increment: s; position: relative; padding-left: 4.2rem; }
.trail li::before { content: counter(s); position: absolute; left: 0; top: -0.15rem; width: 2.9rem; height: 2.9rem; display: grid; place-items: center; border-radius: 50%; background: var(--moss-900); color: var(--lime); font-family: var(--display); font-weight: 800; font-size: 1.15rem; }
.trail li::after { content: ''; position: absolute; left: 1.42rem; top: 3.1rem; bottom: -2rem; width: 2px; background: var(--rule); }
.trail li:last-child::after { display: none; }
.trail h3 { margin-bottom: 0.4em; }
.trail p { margin: 0; color: var(--muted); }

.areas { padding-block: clamp(2rem, 5vw, 3.5rem) clamp(3rem, 7vw, 5.5rem); }
.area-index { display: flex; flex-wrap: wrap; gap: 0.5rem; margin-bottom: clamp(1rem, 3vw, 2rem); font-family: var(--display); font-weight: 700; font-size: 0.95rem; }
.area-index a { padding: 0.5rem 1rem; border: 1.5px solid var(--olive); border-radius: 999px; background: var(--sheet); color: var(--ink); text-decoration: none; transition: background-color 0.2s, color 0.2s; }
.area-index a span { font-family: var(--text); font-style: italic; font-weight: 500; color: var(--red); margin-right: 0.2rem; }
.area-index a:hover { background: var(--moss-900); border-color: var(--moss-900); color: var(--on-moss); }
.area-index a:hover span { color: var(--lime); }
.area { display: grid; gap: 1.2rem 4rem; padding-block: clamp(2.2rem, 5vw, 3.8rem); border-top: 2px solid var(--ink); }
.area-no { margin: 0 0 0.6rem; font-style: italic; font-size: 1.1rem; color: var(--red); }
.area-head h2 { font-size: clamp(1.9rem, 3vw + 0.8rem, 2.9rem); letter-spacing: -0.04em; }
.area-head p { color: var(--muted); max-width: 26rem; }
.area-body { background: var(--sheet); border-radius: 5px; padding: 0.4rem clamp(1rem, 3vw, 1.8rem) 0.8rem; box-shadow: 0 22px 40px -30px rgba(19, 23, 11, 0.6); border: 1px solid var(--rule); }
.area-list { counter-reset: a; }
.area-list li { counter-increment: a; display: grid; grid-template-columns: 2.6rem minmax(0, 1fr); align-items: baseline; padding-block: 0.95rem; border-bottom: 1px solid var(--rule); font-size: 1.12rem; line-height: 1.4; }
.area-list li:last-child { border-bottom: 0; }
.area-list li::before { content: counter(a, decimal-leading-zero); font-style: italic; font-size: 0.92rem; color: var(--muted); }
.area-sub { margin: 1.2rem 0 0.7rem; padding-top: 1.2rem; border-top: 3px double var(--rule-red); font-size: 0.8rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--muted); }

/* ---------- contact ---------- */
.contact-grid { display: grid; gap: 2.5rem 4rem; align-items: start; }
.contact h2 { font-size: clamp(1.6rem, 2vw + 1rem, 2.2rem); }
.contact-phones { margin: 1.2rem 0 1.6rem; border-top: 2px solid var(--ink); }
.contact-phones a { display: block; padding: 0.9rem 0; border-bottom: 1px solid var(--rule); font-family: var(--display); font-weight: 800; font-size: clamp(1.9rem, 5vw + 0.6rem, 2.9rem); letter-spacing: -0.05em; line-height: 1.05; color: var(--ink); text-decoration: none; white-space: nowrap; }
.contact-phones a span { display: block; margin-bottom: 0.3rem; font-size: 0.76rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--muted); }
.contact-phones a:hover { color: var(--red); }
.contact-details dl { margin: 0; display: grid; gap: 1.3rem; }
.contact-details dt { font-family: var(--display); font-weight: 700; font-size: 0.76rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--muted); margin-bottom: 0.2rem; }
.contact-details dd { margin: 0; font-size: 1.15rem; }
.contact-form-wrap { padding: clamp(1.4rem, 4vw, 2.6rem); border: 1px solid var(--rule); border-top: 6px solid var(--olive); box-shadow: 0 30px 50px -34px rgba(19, 23, 11, 0.6); }
.contact-form-wrap > p { color: var(--muted); }
.contact-form > div { margin-bottom: 1.1rem; }
.contact-form label { display: block; margin-bottom: 0.35rem; font-family: var(--display); font-weight: 700; font-size: 0.92rem; }
.contact-form input[type='text'], .contact-form input[type='email'], .contact-form textarea {
    width: 100%; padding: 0.8rem 0.9rem; font: inherit; color: var(--ink); background: #fff;
    border: 1.5px solid #8b9173; border-radius: 0.6rem;
}
.contact-form textarea { resize: vertical; min-height: 10rem; }
.contact-form input:focus-visible, .contact-form textarea:focus-visible { outline: 3px solid var(--olive-ink); outline-offset: 1px; border-color: var(--olive-ink); }
.contact-form ::placeholder { color: #6a6f55; opacity: 1; }
.contact-form ul { margin: 0.3rem 0 0; color: var(--red-deep); font-size: 0.95rem; }
.contact-form .button { margin-top: 0.3rem; }
.form-hint { margin: 0.9rem 0 0; font-size: 0.92rem; color: var(--muted); }
.contact-sent { margin-bottom: 1.3rem; padding: 1rem 1.2rem; background: #dfe6b4; border-left: 5px solid var(--olive-ink); border-radius: 0.4rem; }
.contact-sent strong { display: block; font-family: var(--display); }

/* ---------- 404 ---------- */
.not-found-page { background-color: var(--moss-900); background-image: radial-gradient(90% 80% at 92% 105%, rgba(138, 155, 50, 0.5), transparent 62%), linear-gradient(135deg, #2d3021 0%, #1a1e10 48%, #1e240f 100%); background-attachment: fixed; color: var(--on-moss); --focus: var(--lime); min-height: 100vh; }
.not-found { width: min(100% - 2 * var(--gutter), 40rem); margin-inline: auto; padding-block: clamp(2rem, 8vw, 5rem); }
.not-found-logo { display: inline-block; line-height: 0; border-radius: 6px; overflow: hidden; box-shadow: 0 20px 40px -18px rgba(0, 0, 0, 0.8); }
.not-found-logo img { display: block; width: min(294px, 100%); height: auto; }
.not-found-code { margin: 2rem 0 0; font-family: var(--display); font-weight: 800; font-size: clamp(5rem, 24vw, 10rem); letter-spacing: -0.07em; line-height: 0.9; color: var(--lime); }
.not-found h1 { font-size: clamp(1.9rem, 5vw, 2.8rem); margin-top: 0.4em; }
.not-found h2 { font-size: 1.4rem; }
.not-found p { color: var(--on-moss-muted); }
.not-found a:not(.button) { color: var(--lime); }
.not-found-en { margin-top: 2.5rem; padding-top: 1.8rem; border-top: 1px solid rgba(207, 221, 126, 0.35); }

/* ---------- phone: the navigation is a bar at the thumb ---------- */
@media (max-width: 47.99rem) {
    :root { --header-h: 3.5rem; }
    body { padding-bottom: calc(3.6rem + env(safe-area-inset-bottom, 0px)); }
    /* no backdrop-filter here: it would make the header the containing block of the fixed bar below */
    .site-header { background: var(--paper); -webkit-backdrop-filter: none; backdrop-filter: none; }
    .header-tools { margin-left: auto; }
    .nav {
        position: fixed; left: 0; right: 0; bottom: 0; z-index: 60; margin: 0; gap: 0;
        display: grid; grid-template-columns: repeat(4, 1fr);
        padding-bottom: env(safe-area-inset-bottom, 0px);
        background: var(--moss-950); border-top: 1px solid rgba(207, 221, 126, 0.3); --focus: var(--lime);
    }
    .nav a { display: grid; place-items: center; min-height: 3.6rem; padding: 0.3rem 0.2rem; border-radius: 0; color: var(--on-moss); font-size: 0.9rem; text-align: center; }
    .nav a:hover { background: var(--moss-800); color: var(--on-moss); }
    .nav a[aria-current='page'] { background: none; color: var(--lime); box-shadow: inset 0 3px 0 var(--lime); }
    .nav a:focus-visible { outline-offset: -4px; }
    .actions .button { flex: 1 1 100%; }
}
@media (max-width: 26rem) {
    .header-call { width: 2.75rem; padding: 0; justify-content: center; }
    .header-call .call-number { position: absolute; width: 1px; height: 1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; }
}

/* ---------- wider screens ---------- */
@media (min-width: 40rem) {
    .figure-row { grid-template-columns: repeat(3, 1fr); }
    .figure-row li { grid-template-columns: 1fr; align-content: start; gap: 0.7rem; padding: 2.2rem 1.6rem 2.2rem 1.6rem; border-top: 0; border-left: 1px solid var(--rule-red); }
    .figure-row li:first-child { border-left: 0; padding-left: 0; }
    .figure-row p:last-child { max-width: 17rem; }
    .reports:not(.reports-compact) { grid-template-columns: repeat(auto-fit, minmax(13.5rem, 1fr)); }
    .reports:not(.reports-compact) a { grid-template-columns: 1fr; align-content: start; gap: 0.35rem; min-height: 12.5rem; padding: 1.4rem 1.3rem 1.3rem; }
    .reports:not(.reports-compact) .report-year { grid-row: auto; font-size: 3.2rem; margin-bottom: auto; padding-bottom: 1.6rem; }
    .footer-grid { grid-template-columns: 1.6fr 1fr 1fr; }
    .footer-about { grid-column: 1 / -1; }
    .trail { grid-template-columns: repeat(3, 1fr); gap: 2.5rem; }
    .trail li { padding: 4rem 0 0; }
    .trail li::after { left: 3.4rem; right: -2.5rem; top: 1.3rem; bottom: auto; width: auto; height: 2px; }
    .bento { grid-template-columns: repeat(12, 1fr); }
    .bento-audit { grid-column: span 5; }
    .bento-accounting { grid-column: span 7; }
    .bento-advice { grid-column: span 7; }
    .bento-payroll { grid-column: span 5; }
}
@media (min-width: 62rem) {
    .hero-top { grid-template-columns: minmax(0, 1.5fr) minmax(0, 1fr); align-items: end; }
    .hero-side { padding-bottom: 0.5rem; }
    .section-head { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); align-items: end; }
    .about-grid { grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.4fr); }
    .about-grid h2 { position: sticky; top: calc(var(--header-h) + 2rem); align-self: start; }
    .strip-grid { grid-template-columns: minmax(0, 1fr) auto; }
    .footer-grid { grid-template-columns: 1.7fr 1fr 1fr 1fr; }
    .footer-about { grid-column: auto; }
    .page-hero-grid { grid-template-columns: minmax(0, 1fr) auto; }
    .auditor-card { justify-self: end; }
    .area { grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.4fr); }
    .area-head { position: sticky; top: calc(var(--header-h) + 2rem); align-self: start; }
    .contact-grid { grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.1fr); }
}

/* ---------- motion ---------- */
@media (prefers-reduced-motion: no-preference) {
    /* the page opens: the rows are entered and ticked one by one, the column is added up */
    .hero-text > *, .hero-side > * { animation: rise 0.7s cubic-bezier(0.2, 0.7, 0.2, 1) both; }
    .hero-text > h1 { animation-delay: 0.08s; }
    .hero-side > * { animation-delay: 0.18s; }
    .hero-side > .actions { animation-delay: 0.26s; }
    .ledger-cols { animation: rule-in 0.6s cubic-bezier(0.2, 0.7, 0.2, 1) 0.3s both; transform-origin: left; }
    .ledger-rows li { animation: row-in 0.4s ease-out both; animation-delay: calc(0.7s + var(--i) * 0.34s); }
    .l-tick svg { animation: pop 0.3s cubic-bezier(0.3, 1.5, 0.5, 1) both; animation-delay: calc(0.85s + var(--i) * 0.34s); }
    .l-tick path { stroke-dasharray: 1; stroke-dashoffset: 1; animation: tick 0.3s ease-out forwards; animation-delay: calc(0.95s + var(--i) * 0.34s); }
    .ledger-total strong::after { animation: rule-in 0.45s ease-out 2.45s both; }
    .page-hero h1, .page-hero .lead { animation: rise 0.7s cubic-bezier(0.2, 0.7, 0.2, 1) both; }
    .page-hero .lead { animation-delay: 0.1s; }
    .auditor-card { animation: rise 0.7s cubic-bezier(0.2, 0.7, 0.2, 1) 0.2s both; }

    @supports (animation-timeline: view()) {
        .reveal { animation: rise linear both; animation-timeline: view(); animation-range: entry 0% entry 55%; }
        /* the five words light up one after another as the sentence scrolls in */
        .statement b { animation: light linear both; animation-timeline: view(); animation-range: entry calc(20% + var(--w, 0) * 14%) entry calc(60% + var(--w, 0) * 14%); }
        .statement b:nth-of-type(2) { --w: 1; }
        .statement b:nth-of-type(3) { --w: 2; }
        .statement b:nth-of-type(4) { --w: 3; }
        .statement b:nth-of-type(5) { --w: 4; }
        .statement-tick path { stroke-dasharray: 1; animation: tick-view linear both; animation-timeline: view(); animation-range: entry 60% cover 30%; }
    }
}
@keyframes rise { from { opacity: 0; transform: translateY(1.6rem); } to { opacity: 1; transform: none; } }
@keyframes pop { from { opacity: 0; transform: scale(0.4); } }
@keyframes light { from { color: var(--on-moss-muted); } to { color: var(--lime); } }
@keyframes row-in { from { opacity: 0; transform: translateY(0.5rem); } to { opacity: 1; transform: none; } }
@keyframes tick { to { stroke-dashoffset: 0; } }
@keyframes tick-view { from { stroke-dashoffset: 1; } to { stroke-dashoffset: 0; } }
@keyframes rule-in { from { transform: scaleX(0); } to { transform: scaleX(1); } }
@media (prefers-reduced-motion: reduce) {
    html { scroll-behavior: auto; }
    *, *::before, *::after { animation: none !important; transition: none !important; }
}