/* TaxReck statutory filings page: its own rules on top of the shared blocks (blocks.css) and the split screen (split.css).
   Class names start with s- (statutory). */

.s-nav{flex:none;display:grid;place-items:center;width:42px;height:42px;border:1px solid var(--line);border-radius:50%;background:#fff;color:var(--ink);cursor:pointer;transition:background .25s,color .25s,border-color .25s}
.s-nav:hover{background:var(--ink);border-color:var(--ink);color:var(--acc)}
.s-nav svg{width:18px;height:18px;fill:none;stroke:currentColor;stroke-width:2.2;stroke-linecap:round;stroke-linejoin:round}
.s-note{margin-top:12px!important;color:var(--muted);font-size:13px;line-height:1.6}

/* ---------- 01 overview: one large photo with a certificate, the name check under it ---------- */
.s-stage{position:relative;height:clamp(400px,58vh,560px);overflow:hidden;border-radius:30px;background:#1B2440}
.s-stage > img{width:100%;height:100%;object-fit:cover;object-position:50% 40%;animation:bSettle 1.6s var(--ease) both}
.s-stage::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(11,16,32,0) 45%,rgba(11,16,32,.45));pointer-events:none}
.s-cert{position:absolute;right:22px;bottom:22px;z-index:1;width:min(360px,calc(100% - 44px));padding:22px 24px 18px;border:0;font:inherit;cursor:pointer;transition:transform .3s var(--ease),box-shadow .3s;border-radius:18px;background:#FBFBF7;box-shadow:0 30px 60px -20px rgba(0,0,0,.55),inset 0 0 0 1px rgba(11,16,32,.06),inset 0 0 0 7px #fff,inset 0 0 0 8px rgba(63,98,18,.25);color:var(--ink);text-align:center}
.s-cert small{display:block;color:var(--acc-text);font-size:11px;font-weight:800;letter-spacing:.08em;text-transform:uppercase}
.s-cert b{display:block;margin:12px 0 8px;font-size:22px;font-weight:800;letter-spacing:-.03em;line-height:1.2;overflow-wrap:anywhere}
.s-cert span{display:block;color:var(--muted);font-size:12.5px;line-height:1.4}
.s-cert em{display:inline-flex;align-items:center;gap:6px;margin-top:12px;color:var(--acc-text);font-size:12.5px;font-style:normal;font-weight:800}
.s-cert em svg{width:14px;height:14px;fill:none;stroke:currentColor;stroke-width:2.6;stroke-linecap:round;stroke-linejoin:round;transition:transform .3s var(--ease)}
.s-cert:hover,.s-cert:focus-visible{transform:translateY(-2px);box-shadow:0 36px 70px -20px rgba(0,0,0,.6),inset 0 0 0 1px rgba(11,16,32,.06),inset 0 0 0 7px #fff,inset 0 0 0 8px var(--acc-text)}
.s-cert:hover em svg{transform:translateX(3px)}
.s-seal{position:absolute;right:-12px;bottom:-12px;width:44px;height:44px;border-radius:50%;background:radial-gradient(circle at 35% 35%,#DDFB86,var(--acc) 55%,#9CC62F);box-shadow:0 8px 16px rgba(0,0,0,.25),inset 0 0 0 4px rgba(255,255,255,.35)}
.s-name{margin-top:14px;padding:22px 24px;border-radius:24px;background:var(--ink);color:#fff}
.s-name-top{display:flex;flex-wrap:wrap;align-items:baseline;justify-content:space-between;gap:4px 18px}
.s-name h3{margin:0;color:#fff;font-size:19px;font-weight:800;letter-spacing:-.025em}
.s-name-top p{color:var(--on-dark-2);font-size:13.5px}
.s-name-row{display:flex;gap:10px;margin-top:14px}
.s-name-row input{flex:1;min-width:0;height:52px;padding:0 18px;border:1.5px solid rgba(255,255,255,.18);border-radius:999px;background:rgba(255,255,255,.06);color:#fff;font:inherit;font-size:16px}
.s-name-row input::placeholder{color:#8791A6}
.s-name-row input:focus{outline:none;border-color:var(--acc);box-shadow:0 0 0 4px rgba(var(--acc-rgb),.2)}
.s-name .sbtn-ink{background:var(--acc);color:var(--on-acc)}
.s-name .sbtn-ink:hover{background:#fff}
.s-checks{display:grid;gap:6px;margin:12px 0 0;padding:0;list-style:none}
.s-checks:empty{display:none}
.s-checks li{display:flex;gap:10px;align-items:flex-start;color:var(--on-dark);font-size:14px;line-height:1.45}
.s-checks i{flex:none;display:grid;place-items:center;width:20px;height:20px;margin-top:1px;border-radius:50%;font-size:12px;font-style:normal;font-weight:800}
.s-checks .ok i{background:var(--acc);color:var(--on-acc)}
.s-checks .warn i{background:#F5C451;color:#3A2A00}
.s-checks .bad i{background:#F08A7E;color:#3A0A05}
.s-facts{display:grid;grid-template-columns:repeat(4,1fr);gap:8px;margin:22px 0 0;padding:0;list-style:none}
.s-facts li{padding:14px 16px;border-radius:18px;background:var(--soft);color:var(--muted);font-size:13px;line-height:1.4}
.s-facts b{display:block;margin-bottom:4px;color:var(--ink);font-size:22px;font-weight:800;letter-spacing:-.04em}

/* ---------- 02 your company's dates, on a line, with the planner showing through ---------- */
.s-dates{display:flex;align-items:flex-end;gap:20px}
.s-dates .s-dates-in{flex:1;min-width:0}
.s-dates-art{flex:none;width:min(300px,32%);height:118px;margin:0 0 2px;overflow:hidden;border-radius:18px}
.s-dates-art img{width:100%;height:100%;object-fit:cover;opacity:.85;filter:grayscale(.3);-webkit-mask-image:linear-gradient(100deg,transparent,#000 45%);mask-image:linear-gradient(100deg,transparent,#000 45%);animation:bSettle 1.8s var(--ease) both}
.s-dates-in{display:flex;flex-wrap:wrap;align-items:flex-end;gap:12px 16px;margin:0}
.s-dates-in label{display:grid;gap:6px;color:var(--ink);font-size:13.5px;font-weight:700}
.s-dates-in em{color:var(--muted);font-style:normal;font-weight:600}
.s-dates-in input{height:48px;padding:0 14px;border:1.5px solid #CBD2DE;border-radius:14px;background:#fff;color:var(--ink);font:inherit;font-size:15.5px}
.s-dates-in input:focus{outline:none;border-color:var(--acc-text);box-shadow:0 0 0 4px rgba(var(--acc-rgb),.25)}
.s-dates-key{display:flex;align-items:center;gap:8px;margin-left:auto!important;color:var(--muted);font-size:13px;font-weight:700}
.s-dates-key i{width:12px;height:12px;border-radius:50%;margin-left:8px}
.s-dates-key .ch,.s-line .ch::before{background:var(--acc)}
.s-dates-key .hm,.s-line .hm::before{background:var(--ink)}
.s-warn{margin-top:10px!important;padding:10px 14px;border-radius:12px;background:#FFF3D6;color:#6A4200;font-size:13.5px}
.s-line-wrap{position:relative;display:flex;align-items:center;gap:10px;margin-top:22px}
.s-line{flex:1;display:flex;gap:0;margin:0;padding:0 0 10px;list-style:none;overflow-x:auto;scroll-snap-type:x mandatory;scroll-behavior:smooth;scrollbar-width:thin}
.s-line:focus-visible{outline:3px solid var(--acc-text);outline-offset:4px;border-radius:12px}
.s-line li{position:relative;flex:0 0 212px;scroll-snap-align:start;padding:34px 16px 0 0}
.s-line li::after{content:"";position:absolute;left:0;right:0;top:9px;height:2px;background:var(--line)}
.s-line li::before{content:"";position:absolute;left:0;top:2px;z-index:1;width:16px;height:16px;border-radius:50%;box-shadow:0 0 0 4px #fff}
.s-line li > div{height:100%;padding:16px;border:1px solid var(--line);border-radius:18px;background:#fff}
.s-line small{display:block;margin-bottom:4px;color:var(--muted);font-size:11px;font-weight:800;letter-spacing:.06em;text-transform:uppercase}
.s-line .ch small{color:var(--acc-text)}
.s-line time{display:block;color:var(--ink);font-size:18px;font-weight:800;letter-spacing:-.03em}
.s-line b{display:block;margin-top:6px;color:var(--ink);font-size:14.5px;line-height:1.3}
.s-line span{display:block;margin-top:6px;color:var(--muted);font-size:12.5px;line-height:1.45}
.s-line em{display:inline-block;margin-top:10px;padding:3px 9px;border-radius:999px;background:var(--soft);color:var(--muted);font-size:11.5px;font-style:normal;font-weight:800}
.s-line .soon > div{border-color:var(--acc-text);background:var(--acc-soft)}
.s-line .soon em{background:var(--acc);color:var(--on-acc)}
.s-line .past > div{opacity:.55}
.s-line .empty{flex-basis:100%;padding-top:0}
.s-line .empty::before,.s-line .empty::after{display:none}

/* ---------- 03 the eight jobs ---------- */
.s-jobs{display:grid;grid-template-columns:repeat(4,1fr);gap:10px}
.s-jobs article{display:flex;flex-direction:column;overflow:hidden;border:1px solid var(--line);border-radius:22px;background:#fff}
.s-jobs header{padding:12px 16px;background:var(--soft)}
.s-jobs header b{display:block;color:var(--acc-text);font-size:11.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase}
.s-jobs header span{display:block;margin-top:2px;color:var(--ink);font-size:14px;font-weight:800;letter-spacing:-.015em;line-height:1.3}
.s-jobs h3{margin:14px 16px 0;color:var(--ink);font-size:16.5px;font-weight:800;letter-spacing:-.02em}
.s-jobs p{margin:4px 16px 16px!important;color:var(--muted);font-size:13.5px;line-height:1.5}
.s-jobs .dk{background:var(--ink);border-color:var(--ink)}
.s-jobs .dk header{background:var(--acc)}
.s-jobs .dk header b{color:#2A3A0A}
.s-jobs .dk h3{color:#fff}
.s-jobs .dk p{color:var(--on-dark)}

/* ---------- 04 forming a company: photo steps you can swipe ---------- */
.s-steps-head{display:flex;align-items:flex-end;justify-content:space-between;gap:20px}
.s-steps-head .lead{margin-bottom:22px!important}
.s-arrows{display:flex;gap:8px;margin-bottom:22px}
.s-steps{display:flex;gap:14px;margin:0;padding:0 0 12px;list-style:none;overflow-x:auto;scroll-snap-type:x mandatory;scroll-behavior:smooth;scrollbar-width:thin}
.s-steps:focus-visible{outline:3px solid var(--acc-text);outline-offset:4px;border-radius:12px}
.s-steps li{position:relative;flex:0 0 min(300px,78%);height:380px;overflow:hidden;border-radius:24px;background:#1B2440;color:#fff;scroll-snap-align:start}
.s-steps img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.s-steps li::after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,16,32,0) 30%,rgba(11,16,32,.92) 78%)}
.s-steps li > div{position:absolute;left:20px;right:20px;bottom:20px;z-index:1}
.s-steps li > div > b{display:grid;place-items:center;width:34px;height:34px;border-radius:10px;background:var(--acc);color:var(--on-acc);font-size:14px}
.s-steps h3{margin:12px 0 0;color:#fff;font-size:19px;font-weight:800;letter-spacing:-.025em}
.s-steps p{margin-top:5px!important;color:#D5DBE6;font-size:14px;line-height:1.5}
.s-sum{display:flex;flex-wrap:wrap;align-items:center;gap:10px 14px;margin-top:16px;padding:18px 22px;border-radius:22px;background:var(--soft)}
.s-sum > div small{display:block;color:var(--muted);font-size:12px;font-weight:700}
.s-sum > div b{color:var(--ink);font-size:26px;font-weight:800;letter-spacing:-.04em}
.s-sum > i{color:var(--muted);font-size:22px;font-style:normal;font-weight:700}
.s-sum .tot{padding:8px 16px;border-radius:16px;background:var(--acc)}
.s-sum .tot small{color:#2A3A0A}
.s-sum > p{flex-basis:100%;color:var(--graphite);font-size:14.5px}
.s-sum a{color:var(--acc-text);font-weight:700}

/* ---------- 05 what each person has to bring ---------- */
.s-need{display:grid;grid-template-columns:1fr 1fr;gap:14px;align-items:start}
.s-need-col{padding:24px;border:1px solid var(--line);border-radius:26px;background:#fff}
.s-need-col h3{margin:0 0 4px;color:var(--ink);font-size:18px;font-weight:800;letter-spacing:-.025em}
.s-need-list{display:grid;margin:0;padding:0;list-style:none}
.s-need-list li{padding:14px 0;border-bottom:1px solid var(--line)}
.s-need-list li:last-child{border-bottom:0;padding-bottom:4px}
.s-need-list b{display:block;color:var(--ink);font-size:15.5px;letter-spacing:-.015em}
.s-need-list span{display:block;margin-top:3px;color:var(--muted);font-size:13.5px;line-height:1.5}
.s-need-ph{margin:16px 0 0;height:190px;overflow:hidden;border-radius:18px;background:#1B2440}
.s-need-ph img{width:100%;height:100%;object-fit:cover}
.s-idv{position:relative;display:grid;grid-template-columns:minmax(0,.62fr) minmax(0,1.38fr);gap:0;margin-top:14px;overflow:hidden;border-radius:28px;background:var(--ink);color:#fff}
.s-idv > figure{position:relative;margin:0;min-height:260px}
.s-idv > figure img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;-webkit-mask-image:linear-gradient(90deg,#000 55%,transparent);mask-image:linear-gradient(90deg,#000 55%,transparent)}
.s-idv-in{padding:26px 28px 26px 8px}
.s-idv h3{margin:6px 0 0;color:#fff;font-size:22px;font-weight:800;letter-spacing:-.03em}
.s-idv-steps{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin:18px 0 0;padding:0;list-style:none}
.s-idv-steps li{padding:16px;border:1px solid rgba(255,255,255,.12);border-radius:18px;background:rgba(255,255,255,.05)}
.s-idv-steps li > b{display:grid;place-items:center;width:30px;height:30px;border-radius:10px;background:var(--acc);color:var(--on-acc);font-size:13px}
.s-idv-steps h4{margin:10px 0 0;color:#fff;font-size:15.5px;font-weight:800;letter-spacing:-.02em}
.s-idv-steps p{margin-top:5px!important;color:var(--on-dark);font-size:13px;line-height:1.5}
.s-idv-note{margin-top:16px!important;color:var(--on-dark-2);font-size:13.5px;line-height:1.6}

/* ---------- 06 registered office ---------- */
.s-office{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);gap:24px;align-items:center}
.s-office figure{position:relative;margin:0;height:420px;overflow:hidden;border-radius:26px;background:#1B2440}
.s-office figure img{width:100%;height:100%;object-fit:cover}
.s-mail{position:absolute;left:18px;bottom:18px;display:flex;gap:12px;align-items:center;max-width:calc(100% - 36px);padding:12px 18px 12px 12px;border-radius:18px;background:rgba(255,255,255,.95);box-shadow:0 20px 40px -12px rgba(11,16,32,.45);color:var(--ink)}
.s-mail i{flex:none;display:grid;place-items:center;width:42px;height:42px;border-radius:12px;background:var(--ink);color:var(--acc)}
.s-mail svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:1.9;stroke-linecap:round;stroke-linejoin:round}
.s-mail small{display:block;color:var(--muted);font-size:11.5px;font-weight:700}
.s-mail b{display:block;font-size:15px;letter-spacing:-.015em}
.s-mail span{display:block;color:var(--acc-text);font-size:13px;font-weight:700}
.s-office-text > p{color:var(--graphite);font-size:17px;line-height:1.6}
.s-office-text h3{margin:22px 0 0;color:var(--ink);font-size:19px;font-weight:800;letter-spacing:-.025em}

/* ---------- 06 the register is changing: a photo band with the milestones over it ---------- */
.s-reform{position:relative;overflow:hidden;border-radius:28px;background:var(--ink)}
.s-reform > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;opacity:.35}
.s-reform::after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,16,32,.55),rgba(11,16,32,.92))}
.s-reform-in{position:relative;z-index:1;padding:28px}
.s-reform-lead{max-width:56ch;color:#fff;font-size:17px;line-height:1.55}
.s-reform ol{display:grid;grid-template-columns:repeat(4,1fr);gap:10px;margin:22px 0 0;padding:0;list-style:none}
.s-reform li{padding:16px;border:1px solid rgba(255,255,255,.12);border-radius:18px;background:rgba(255,255,255,.06);-webkit-backdrop-filter:blur(6px);backdrop-filter:blur(6px)}
.s-reform li > b{display:block;color:var(--acc);font-size:12px;font-weight:800;letter-spacing:.04em}
.s-reform h3{margin:8px 0 0;color:#fff;font-size:16px;font-weight:800;letter-spacing:-.02em}
.s-reform li p{margin-top:5px!important;color:var(--on-dark);font-size:13px;line-height:1.5}
.s-reform li.now{border-color:var(--acc);background:rgba(var(--acc-rgb),.12)}
.s-acsp{display:flex;gap:12px;align-items:center;margin-top:18px!important;color:#fff;font-size:15px;font-weight:700}
.s-acsp i{flex:none;display:grid;place-items:center;width:40px;height:40px;border-radius:12px;background:var(--acc);color:var(--on-acc)}
.s-acsp svg{width:22px;height:22px;fill:none;stroke:currentColor;stroke-width:1.9;stroke-linecap:round;stroke-linejoin:round}

/* ---------- 07 fees beside the late penalties ---------- */
.s-costs{display:grid;grid-template-columns:1fr 1fr;gap:14px;align-items:stretch}
.s-costs h3{margin:0 0 14px;color:var(--ink);font-size:18px;font-weight:800;letter-spacing:-.025em}
.s-fees{display:flex;flex-direction:column;padding:24px;border:1px solid var(--line);border-radius:26px;background:#fff}
.s-fees dl{flex:1;margin:0 0 18px}
.s-fees dl div{display:flex;align-items:baseline;gap:8px;padding:11px 0;border-top:1px solid var(--line)}
.s-fees dt{color:var(--graphite);font-size:14.5px}
.s-fees dt::after{content:"";flex:1}
.s-fees dd{margin:0 0 0 auto;color:var(--ink);font-size:17px;font-weight:800;letter-spacing:-.02em;text-align:right;white-space:nowrap}
.s-fees dd small{display:block;color:var(--muted);font-size:11.5px;font-weight:600;letter-spacing:0}
.s-fees .sbtn{align-self:flex-start}
.s-late{padding:24px;border-radius:26px;background:var(--ink);color:#fff}
.s-late h3{color:#fff}
.s-toggle{display:inline-flex;gap:4px;padding:4px;border-radius:999px;background:rgba(255,255,255,.08)}
.s-toggle button{padding:8px 14px;border:0;border-radius:999px;background:none;color:var(--on-dark-2);font:inherit;font-size:13px;font-weight:700;cursor:pointer}
.s-toggle button[aria-pressed="true"]{background:var(--acc);color:var(--on-acc)}
.s-bars{display:grid;gap:12px;margin:20px 0 16px;padding:0;list-style:none}
.s-bars li{display:grid;grid-template-columns:118px minmax(0,1fr) 64px;align-items:center;gap:10px}
.s-bars span{color:var(--on-dark);font-size:13px}
.s-bars i{display:block;height:14px;width:calc(var(--v) / 3000 * 100%);min-width:6px;border-radius:999px;background:linear-gradient(90deg,#F5C451,#F08A7E);transition:width .5s var(--ease)}
.s-bars.x2 i{width:calc(var(--v) * 2 / 3000 * 100%)}
.s-bars b{color:#fff;font-size:15px;text-align:right;font-variant-numeric:tabular-nums}
.s-late > p{color:var(--on-dark-2);font-size:13.5px;line-height:1.55}

/* ---------- 08 questions: the photo on the left this time ---------- */
.s-faq{grid-template-columns:minmax(0,1fr) minmax(0,1.45fr)}

/* ---------- 09 send your company number ---------- */
.s-hand{position:relative;min-height:320px;overflow:hidden;border-radius:28px;background:var(--ink)}
.s-hand > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:50% 35%}
.s-hand::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(11,16,32,.95) 0%,rgba(11,16,32,.8) 55%,rgba(11,16,32,.35))}
.s-hand-in{position:relative;z-index:1;max-width:520px;padding:32px}
.s-hand h3{margin:0;color:#fff;font-size:clamp(26px,2.4vw,34px);font-weight:800;letter-spacing:-.045em;line-height:1.08}
.s-hand-in > p{margin-top:10px!important;color:var(--on-dark);font-size:15.5px;line-height:1.55}
.s-num{display:flex;gap:10px;margin-top:20px}
.s-num input{flex:1;min-width:0;height:52px;padding:0 18px;border:1.5px solid rgba(255,255,255,.2);border-radius:999px;background:rgba(255,255,255,.08);color:#fff;font:inherit;font-size:16px;letter-spacing:.04em;text-transform:uppercase}
.s-num input::placeholder{color:#8791A6;letter-spacing:0;text-transform:none}
.s-num input:focus{outline:none;border-color:var(--acc);box-shadow:0 0 0 4px rgba(var(--acc-rgb),.2)}
.s-num-note{margin-top:10px!important;color:var(--on-dark-2);font-size:12.5px}
.s-num-note.err{color:#F5C451}
.s-cinfo{grid-template-columns:repeat(4,auto);justify-content:space-between;align-items:center;margin-top:14px}
.s-cinfo .wa-link{margin-top:0}

/* ---------- smaller screens ---------- */
@media (max-width:1280px) and (min-width:1100px){
  .s-jobs{grid-template-columns:1fr 1fr}
  .s-facts{grid-template-columns:1fr 1fr}
  .s-reform ol{grid-template-columns:1fr 1fr}
  .s-cinfo{grid-template-columns:1fr 1fr}
}
@media (max-width:980px){
  .s-costs,.s-office,.s-need,.s-idv{grid-template-columns:1fr}
  .s-idv > figure{min-height:200px}
  .s-idv > figure img{-webkit-mask-image:linear-gradient(180deg,#000 55%,transparent);mask-image:linear-gradient(180deg,#000 55%,transparent)}
  .s-idv-in{padding:8px 24px 24px}
  .s-jobs{grid-template-columns:1fr 1fr}
  .s-reform ol{grid-template-columns:1fr 1fr}
  .s-cinfo{grid-template-columns:1fr 1fr}
}
@media (max-width:760px){
  .s-dates-art{display:none}
  .s-idv-steps{grid-template-columns:1fr}
  .s-stage{height:auto;overflow:visible;background:none}
  .s-stage > img{height:280px;border-radius:24px}
  .s-stage::after{display:none}
  .s-cert{position:relative;right:auto;bottom:auto;width:auto;margin:-60px 14px 0}
  .s-name-row,.s-num{flex-direction:column}
  .s-name-row input,.s-num input{flex:none;width:100%}
  .s-facts{grid-template-columns:1fr 1fr}
  .s-dates-key{margin-left:0!important;flex-basis:100%}
  .s-line-wrap .s-nav{display:none}
  .s-office figure{height:300px}
  .s-faq{grid-template-columns:1fr}
  .s-hand-in{padding:24px}
}
@media (max-width:520px){
  .s-jobs,.s-reform ol,.s-cinfo{grid-template-columns:1fr}
  .s-bars li{grid-template-columns:92px minmax(0,1fr) 56px}
  .s-steps-head{display:block}
  .s-arrows{display:none}
}
@media (prefers-reduced-motion:reduce){
  .s-stage > img{animation:none}
  .s-line,.s-steps{scroll-behavior:auto}
  .s-bars i,.s-nav{transition:none}
}
