:root{--bg:#f4f6fa;--surface:#fff;--ink:#0f172a;--muted:#64748b;--line:#e2e8f0;--primary:#047857;--primary-dark:#065f46;--primary-soft:#ecfdf5;--accent:#d97706;--danger:#b91c1c;--radius:14px;--radius-sm:10px;--shadow:0 1px 2px rgba(15,23,42,.06),0 12px 32px -16px rgba(15,23,42,.22)}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--ink);font:16px/1.6 system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;font-variant-numeric:tabular-nums}
.wrap{max-width:1080px;margin:0 auto;padding:0 20px}
main>section,main>div{margin:40px 0}
header{position:sticky;top:0;z-index:20;background:#fff;box-shadow:0 1px 2px rgba(15,23,42,.06),0 6px 18px -10px rgba(15,23,42,.18)}
.hd{display:flex;align-items:center;justify-content:space-between;height:64px}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:700;font-size:17px}
.mark{display:grid;place-items:center;width:40px;height:40px;border-radius:14px;background:var(--primary);color:#fff;font-weight:800;font-size:15px}
nav a{margin-left:22px;font-size:14px;color:var(--muted);text-decoration:none;transition:color .15s}
nav a:hover{color:var(--ink)}
h1{font-size:30px;line-height:1.2;font-weight:800;margin:40px 0 10px}
h2{font-size:22px;font-weight:700;margin:0 0 14px}
h3{font-size:18px;font-weight:700;margin:22px 0 10px}
.intro{color:var(--muted);max-width:720px;margin:0}
.card{background:var(--surface);border-radius:16px;box-shadow:var(--shadow);padding:28px}
@media(max-width:640px){.card{padding:20px}h1{font-size:26px}}
.ttl{display:flex;align-items:center;gap:12px;margin-bottom:20px}.ttl h2{margin:0}
.ico{display:grid;place-items:center;width:40px;height:40px;border-radius:50%;background:var(--primary-soft);color:var(--primary)}
.grid{display:grid;gap:18px 20px;grid-template-columns:1fr}
@media(min-width:720px){.grid{grid-template-columns:repeat(3,1fr)}}
label{display:block;font-size:14px;font-weight:600;margin-bottom:8px}
.help{font-size:13px;color:var(--muted);margin:6px 0 0}
input,select{width:100%;height:46px;border:1.5px solid var(--line);border-radius:var(--radius-sm);padding:0 14px;font:inherit;color:var(--ink);background:#fff;transition:border-color .15s,box-shadow .15s}
input:focus,select:focus{outline:none;border-color:var(--primary);box-shadow:0 0 0 3px rgba(4,120,87,.15)}
.btn{font:inherit;font-weight:600;cursor:pointer;border-radius:var(--radius-sm);padding:13px 22px;border:1.5px solid var(--primary);background:var(--primary);color:#fff;transition:all .15s ease}
.btn:hover{background:var(--primary-dark);border-color:var(--primary-dark);transform:translateY(-1px);box-shadow:0 8px 18px -10px rgba(6,95,70,.7)}
.btn:active{transform:translateY(0)}
.btn:focus-visible,summary:focus-visible,a:focus-visible{outline:3px solid rgba(4,120,87,.4);outline-offset:2px}
.btn.sec{background:#fff;border-color:var(--line);color:var(--ink)}
.btn.sec:hover{background:#fff;border-color:var(--primary);color:var(--primary-dark);box-shadow:0 8px 18px -12px rgba(15,23,42,.4)}
.row{display:flex;flex-wrap:wrap;gap:10px;margin-top:22px}
.err{background:#fef2f2;color:var(--danger);border-radius:var(--radius-sm);padding:12px 14px;margin-top:16px;font-size:14px}
.hero{display:grid;gap:16px;grid-template-columns:1fr 1fr}
@media(min-width:860px){.hero{grid-template-columns:repeat(4,1fr)}}
.k{background:#fff;border-radius:var(--radius);box-shadow:var(--shadow);padding:20px}
.k span{display:block;font-size:12px;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);font-weight:600}
.k b{display:block;font-size:32px;line-height:1.2;font-weight:800;margin-top:6px}
.k small{font-size:14px;font-weight:600;color:var(--muted)}
.k.hl{background:var(--primary-soft)}.k.hl b{color:var(--primary-dark)}
.det{list-style:none;margin:0;padding:0}.det li{display:flex;justify-content:space-between;gap:14px;padding:10px 0;border-bottom:1px solid var(--line)}.det li:last-child{border:0}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:12px 0}
.chip{background:var(--primary-soft);color:var(--primary-dark);font-size:13px;border-radius:999px;padding:6px 12px;font-weight:600}
.note{font-size:14px;color:var(--muted);margin:6px 0}
.saldo{font-size:40px;font-weight:800;line-height:1.2}.saldo small{font-size:18px;font-weight:700}
.saldo.pos{color:var(--primary)}.saldo.neg{color:var(--danger)}
.bar{height:10px;background:var(--line);border-radius:999px;overflow:hidden;margin:10px 0}.bar i{display:block;height:100%;background:var(--primary);border-radius:999px;transition:width .3s}
.neg+.bar i{background:var(--danger)}
table{width:100%;border-collapse:collapse}
th,td{padding:10px 14px;text-align:right}th:first-child,td:first-child{text-align:left}
thead th{position:sticky;top:64px;background:#fff;border-bottom:2px solid var(--line);font-size:13px;color:var(--muted);text-transform:uppercase;letter-spacing:.04em}
tbody tr:nth-child(even){background:var(--bg)}tbody tr.cur{background:var(--primary-soft);font-weight:700;color:var(--primary-dark)}
.hist{list-style:none;padding:0;margin:0}.hist button{width:100%;text-align:left;margin:4px 0}
details{border-bottom:1px solid var(--line)}
summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:16px;padding:18px 0;font-weight:600}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";font-size:22px;line-height:1;color:var(--primary);transition:transform .2s}
details[open] summary::after{content:"−";transform:rotate(180deg)}
details p{margin:0 0 18px;color:var(--muted);animation:fd .25s ease}
@keyframes fd{from{opacity:0;transform:translateY(-4px)}to{opacity:1;transform:none}}
.rel{display:grid;gap:16px;grid-template-columns:1fr}@media(min-width:720px){.rel{grid-template-columns:repeat(3,1fr)}}
.rel a{display:block;background:#fff;border-radius:var(--radius);box-shadow:var(--shadow);padding:20px;text-decoration:none;color:var(--ink);transition:transform .15s}
.rel a:hover{transform:translateY(-2px)}.rel span{display:block;color:var(--muted);font-size:14px}
.fx{background:var(--primary-soft);border-radius:var(--radius-sm);padding:12px 16px;color:var(--primary-dark);margin-top:14px}
footer{background:var(--ink);color:#cbd5e1;padding:36px 0;margin-top:56px;font-size:14px}
footer a{color:#fff}footer .t{color:#fff;font-weight:600}
@media print{header,footer,.noprint,#faq,.rel{display:none!important}body{background:#fff}.card,.k{box-shadow:none;border:1px solid #ccc}thead th{position:static}main>section,main>div{margin:18px 0}}