:root{--navy:#12345A;--teal:#087E8B;--gold:#F4C542;--bg:#fff;--bg2:#F5F7FA;--tx:#243447;--mut:#5a6b7d;--bd:#d5dde7;--card:#fff;--ok:#1b7f4b;--warn:#a26a00;--err:#b3261e;--info:#1E4E79;--ring:#087E8B}
:root[data-theme=dark]{--bg:#0e1a2a;--bg2:#12233a;--tx:#e6edf5;--mut:#9fb0c3;--bd:#2b4260;--card:#14263d;--ok:#5fd394;--warn:#f4c542;--err:#ff8a80;--info:#8fc1ee;--navy:#0b2340}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{margin:0;font:15px/1.5 Inter,system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;color:var(--tx);background:var(--bg2)}
h1,h2,h3{color:var(--navy);line-height:1.25}:root[data-theme=dark] h1,:root[data-theme=dark] h2,:root[data-theme=dark] h3{color:#cfe3f7}
h2{font-size:19px;margin:0 0 10px}h3{font-size:16px;margin:16px 0 6px}
a{color:var(--teal)}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:#fff;padding:6px 10px;z-index:99}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.top{position:sticky;top:0;z-index:20;background:var(--navy);color:#fff;border-bottom:3px solid var(--gold)}
.row1{display:flex;gap:12px;align-items:center;flex-wrap:wrap;padding:8px 16px}
.brand{display:flex;gap:10px;align-items:center}.brand>div{display:flex;flex-direction:column;line-height:1.15}
.brand strong{font-size:16px}.brand .app{font-size:13px;color:#cfe3f7}.brand .ver{font-size:11px;color:var(--gold)}
.logo{width:34px;height:34px;border-radius:8px;background:var(--gold);color:var(--navy);display:grid;place-items:center;font-weight:800}
.co{display:flex;gap:6px;align-items:center;flex-wrap:wrap}
.co select{max-width:220px}
.savebox{margin-left:auto;display:flex;align-items:center;gap:8px;font-size:13px}
.dot{width:10px;height:10px;border-radius:50%;background:#9fb0c3;display:inline-block}
.dot.clean,.dot.saved{background:#47d38a}.dot.saving{background:var(--gold);animation:p 1s infinite}.dot.dirty{background:#ff9f43}.dot.failed{background:#ff5252}
@keyframes p{50%{opacity:.35}}
.row2{display:flex;gap:4px 14px;flex-wrap:wrap;padding:2px 16px 8px;font-size:13px}
.link{background:none;border:0;color:#cfe3f7;cursor:pointer;padding:2px 0;font:inherit;text-decoration:underline;text-underline-offset:3px}
.link:hover{color:#fff}
.tabs{display:flex;gap:2px;overflow-x:auto;padding:8px 16px 0;background:var(--bg);border-bottom:1px solid var(--bd)}
.tab{background:none;border:0;border-bottom:3px solid transparent;padding:9px 14px;cursor:pointer;font:inherit;color:var(--mut);white-space:nowrap}
.tab.on{color:var(--navy);font-weight:600;border-bottom-color:var(--teal)}
:root[data-theme=dark] .tab.on{color:#fff}
main{padding:16px;max-width:1280px;margin:0 auto}
.card{background:var(--card);border:1px solid var(--bd);border-radius:10px;padding:16px;margin-bottom:16px}
.grid3{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:12px;margin-bottom:16px}
.stat{background:var(--card);border:1px solid var(--bd);border-left:4px solid var(--teal);border-radius:10px;padding:12px}
.stat .k{font-size:12px;color:var(--mut)}.stat .v{font-size:20px;font-weight:700;color:var(--navy);font-variant-numeric:tabular-nums}
:root[data-theme=dark] .stat .v{color:#fff}
.stat.warn{border-left-color:var(--gold)}.stat.err{border-left-color:var(--err)}
.btn{font:inherit;border:1px solid var(--bd);background:var(--card);color:var(--tx);border-radius:8px;padding:7px 14px;cursor:pointer}
.btn:hover{border-color:var(--teal)}.btn:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,.tab:focus-visible,.link:focus-visible,tr.click:focus-visible{outline:3px solid var(--ring);outline-offset:1px}
.btn.primary{background:var(--teal);border-color:var(--teal);color:#fff}.btn.gold{background:var(--gold);border-color:var(--gold);color:var(--navy);font-weight:700}
.btn.gold.attn{box-shadow:0 0 0 3px rgba(244,197,66,.55)}
.btn.danger{color:var(--err);border-color:var(--err)}.btn.small{padding:3px 9px;font-size:13px}
.btn:disabled{opacity:.5;cursor:not-allowed}
.top .btn:not(.gold){background:transparent;color:#fff;border-color:rgba(255,255,255,.4)}.top .btn.danger{color:#ffb4ab}
.top select{padding:5px;border-radius:6px}
input,select,textarea{font:inherit;color:var(--tx);background:var(--bg);border:1px solid var(--bd);border-radius:6px;padding:7px 9px;width:100%}
.top select{width:auto;color:#000;background:#fff}
input[type=checkbox]{width:auto}
.toolbar{display:flex;gap:8px;align-items:center;margin:8px 0;flex-wrap:wrap}.toolbar input[type=search]{max-width:260px}.grow{flex:1}
.tablewrap{overflow:auto;max-height:70vh;border:1px solid var(--bd);border-radius:8px}
table.grid{border-collapse:collapse;width:100%;font-size:14px}
table.grid th,table.grid td{padding:7px 10px;border-bottom:1px solid var(--bd);text-align:left;vertical-align:top}
table.grid th{background:var(--bg2);position:sticky;top:0;z-index:1;white-space:nowrap}
table.grid td.n,table.grid th.n{text-align:right;font-variant-numeric:tabular-nums}
tr.click{cursor:pointer}tr.click:hover{background:var(--bg2)}
.small{font-size:12px}.muted{color:var(--mut)}
.pill{display:inline-block;border-radius:99px;padding:1px 9px;font-size:12px;font-weight:600;border:1px solid}
.pill.ok{color:var(--ok);border-color:var(--ok)}.pill.warn{color:var(--warn);border-color:var(--warn)}.pill.err{color:var(--err);border-color:var(--err)}.pill.info{color:var(--info);border-color:var(--info)}
.chip{font:600 11px/1 Inter,monospace;border-radius:5px;padding:3px 6px;border:1px solid;background:transparent;cursor:pointer;margin:0 2px}
.chip.error{color:var(--err);border-color:var(--err)}.chip.warning{color:var(--warn);border-color:var(--warn)}.chip.info{color:var(--info);border-color:var(--info)}
.banner{border-radius:8px;padding:9px 12px;margin:8px 0;border:1px solid}
.banner.ok{border-color:var(--ok);background:rgba(27,127,75,.08)}.banner.warn{border-color:var(--gold);background:rgba(244,197,66,.15)}.banner.err{border-color:var(--err);background:rgba(179,38,30,.08)}
.banners{max-width:1280px;margin:0 auto;padding:0 16px}
.toasts{position:fixed;right:12px;bottom:12px;display:flex;flex-direction:column;gap:8px;z-index:60;max-width:min(420px,94vw)}
.toast{background:var(--navy);color:#fff;border-left:5px solid var(--teal);border-radius:8px;padding:10px 12px;display:flex;gap:8px;align-items:center;box-shadow:0 6px 20px rgba(0,0,0,.3)}
.toast.ok{border-left-color:#47d38a}.toast.warn{border-left-color:var(--gold)}.toast.error{border-left-color:#ff5252}
.toast .x{margin-left:auto;background:none;border:0;color:#fff;font-size:18px;cursor:pointer}.toast .chip{color:#fff;border-color:#fff}
.modal-back{position:fixed;inset:0;background:rgba(10,20,35,.55);display:flex;align-items:center;justify-content:center;z-index:50;padding:12px}
.modal{background:var(--card);border-radius:12px;max-width:560px;width:100%;max-height:92vh;display:flex;flex-direction:column;border-top:4px solid var(--gold)}
.modal.wide{max-width:860px}
.modal-head{display:flex;align-items:center;justify-content:space-between;padding:10px 16px;border-bottom:1px solid var(--bd)}.modal-head h2{margin:0}
.modal-head .x{background:none;border:0;font-size:24px;cursor:pointer;color:var(--mut)}
.modal-body{padding:14px 16px;overflow:auto}.modal-foot{display:flex;gap:8px;justify-content:flex-end;padding:10px 16px;border-top:1px solid var(--bd);flex-wrap:wrap}
.form{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px 14px}
.fld{display:flex;flex-direction:column;gap:3px}.fld.wide{grid-column:1/-1}.fld label{font-size:13px;font-weight:600}.fld.chk label{font-weight:500}
.fld small{color:var(--mut)}.ferr{color:var(--err);font-size:12.5px}.fld.bad input,.fld.bad select{border-color:var(--err)}
.payrow{display:grid;grid-template-columns:150px 140px 1fr 40px;gap:6px;margin:4px 0}
.empty{text-align:center;padding:50px 16px}
.foot{max-width:1280px;margin:0 auto;padding:12px 16px 40px;color:var(--mut);font-size:12.5px}
.fatal{max-width:560px;margin:60px auto;padding:20px;background:#fff;border:2px solid var(--err);border-radius:12px;color:#243447}
.docnav{display:flex;flex-wrap:wrap;gap:6px;margin-bottom:10px}
.doc{max-height:72vh;overflow:auto;padding-right:6px}.doc table{font-size:13px;border-collapse:collapse}.doc td,.doc th{border:1px solid var(--bd);padding:4px 6px;vertical-align:top}
.doc h1{font-size:20px}.doc h2{font-size:17px;margin-top:18px}
.errdetail p{margin:6px 0}
.rep{white-space:pre-wrap}
.kv{display:grid;grid-template-columns:max-content 1fr;gap:3px 12px}.kv dt{color:var(--mut)}.kv dd{margin:0;font-weight:600}
@media (max-width:640px){.payrow{grid-template-columns:1fr 1fr}.payrow input:nth-child(3){grid-column:1/-1}.row1{gap:8px}.savebox{margin-left:0;width:100%}.co select{max-width:100%;flex:1 1 100%}main{padding:10px}.modal{max-height:96vh}}
@media print{.top,.tabs,.toasts,.foot,.toolbar,.banners{display:none}body{background:#fff}}

.toolbar input:not([type=search]),.toolbar select{width:auto}
.tlogo{height:34px;width:auto;background:#fff;border-radius:6px;padding:3px 8px;flex:none}@media (max-width:640px){.tlogo{height:28px}}

/* ===== Techmin identity: "statutory ledger" ===== */
.row2 .link{text-decoration:none}.row2 .link:hover{text-decoration:underline}
.tab{white-space:nowrap}