:root{--text:#1d1d1f;--secondary:#6e6e73;--link:#0066cc;--footer:#f5f5f7;--shell:1120px;--content:1060px}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:92px}body{margin:0;background:#fff;color:var(--text);font-family:-apple-system,BlinkMacSystemFont,"SF Pro Text","PingFang SC","Microsoft YaHei",sans-serif;-webkit-font-smoothing:antialiased;font-size:17px;line-height:1.7}a{color:var(--link);text-decoration:none;text-underline-offset:4px}a:hover{text-decoration:underline}button{font:inherit}svg{width:20px;height:20px;flex:none;vertical-align:middle}h1,h2,p,ul,ol,figure{margin:0}ul,ol{padding:0;list-style:none}a:focus-visible,button:focus-visible,summary:focus-visible{outline:2px solid var(--link);outline-offset:5px;border-radius:2px}main:focus{outline:none}.skip-link{position:fixed;left:24px;top:-80px;background:white;padding:8px 16px;z-index:10}.skip-link:focus{top:12px}
.site-header{background:rgba(255,255,255,.97)}.header-inner{max-width:var(--shell);height:72px;margin:auto;display:flex;align-items:center;justify-content:space-between;gap:36px}.brand{display:inline-flex;align-items:center;gap:10px;color:var(--text);font-size:17px;font-weight:600;white-space:nowrap}.brand:hover{text-decoration:none}.brand img{object-fit:contain}.header-inner nav{display:flex;align-items:center;gap:40px}.header-inner nav a{font-size:14px;color:var(--secondary);padding:22px 0}.header-inner nav a[aria-current=page]{color:var(--text);font-weight:600}
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.site-footer{background:#fff;font-size:12px;line-height:1.6;color:var(--secondary)}.footer-inner{max-width:var(--shell);margin:auto;padding:25px 0 30px;display:grid;grid-template-columns:1fr auto auto;align-items:center;gap:20px}.filing-link{justify-self:end}.footer-nav{display:flex;align-items:center;justify-content:flex-end;gap:clamp(8px,1.4vw,18px)}.footer-inner a{color:var(--secondary);white-space:nowrap}
.document-heading{padding:43px 0 48px}.back-link{display:inline-flex;align-items:center;gap:3px;font-size:14px;margin-bottom:28px}.document-heading h1{font-size:46px;line-height:1.25;letter-spacing:-1.4px;font-weight:600}.document-lead{color:var(--secondary);font-size:19px;line-height:1.7;margin-top:19px;max-width:800px}.document-meta{display:flex;align-items:center;justify-content:space-between;margin-top:28px;color:var(--secondary);font-size:13px;gap:20px}.document-meta p span{margin:0 6px}.print-button{background:none;border:0;color:var(--link);display:inline-flex;align-items:center;gap:7px;padding:4px 0;cursor:pointer;font-size:13px}.print-button[hidden]{display:none}.document-layout{display:grid;grid-template-columns:220px 1fr;gap:70px;padding:0 0 100px}.document-directory{align-self:start;position:sticky;top:30px}.document-directory summary{font-size:13px;color:var(--secondary);list-style:none;pointer-events:none;margin-bottom:15px}.document-directory summary::-webkit-details-marker{display:none}.document-directory summary svg{display:none}.document-directory ol{display:grid;gap:13px}.document-directory a{font-size:14px;line-height:1.65;display:block;color:var(--secondary)}.document-directory a.active{color:var(--link)}.review-note{font-size:13px;color:var(--secondary);margin-bottom:34px;line-height:1.8}.article-section{margin-bottom:44px;scroll-margin-top:30px}.article-section h2,.article-contact h2{font-size:24px;line-height:1.5;font-weight:600;letter-spacing:-.4px;margin-bottom:18px;display:flex;align-items:baseline;gap:16px}.section-number{font-size:13px;letter-spacing:0;color:#86868b;font-weight:400;min-width:18px}.article-section p{font-size:16px;line-height:1.95;margin-top:15px;text-wrap:pretty}.article-contact{background:var(--footer);border-radius:12px;padding:28px 32px;margin-top:55px}.article-contact h2{font-size:21px;margin-bottom:8px}.article-contact p{font-size:15px;color:var(--secondary)}.article-contact a{font-size:15px;margin-top:13px}
.contact-main{padding-bottom:100px}.contact-layout{display:grid;grid-template-columns:1fr 1fr;gap:120px;padding-top:15px}.contact-layout h2{font-size:26px;margin-bottom:20px;font-weight:600}.contact-layout p{color:var(--secondary);font-size:16px;margin-bottom:15px}.qr-contact{margin-top:30px}.qr-contact img{display:block;width:208px;height:208px;object-fit:contain}.qr-contact figcaption{margin-top:13px;font-size:14px}.qr-contact figcaption a{display:inline-flex;gap:6px;align-items:center}.request-guide dl{margin:0}.request-guide dt{font-size:17px;font-weight:600;margin-bottom:7px}.request-guide dd{margin:0 0 25px;font-size:15px;line-height:1.85;color:var(--secondary)}.contact-layout .contact-note{font-size:13px;margin-top:30px}
.migration-main{min-height:calc(100vh - 170px)}.migration-main .document-link{margin-top:24px}
.resource-row h2{display:flex;align-items:center;align-self:start;gap:14px}.resource-icon{display:inline-grid;place-items:center;width:38px;height:38px;flex:none;border-radius:10px;background:#f2f6fb;color:var(--link)}.resource-icon svg{display:block}.document-tools{display:flex;align-items:center;gap:24px;flex-shrink:0}.document-tools a{display:inline-flex;align-items:center;gap:7px;font-size:13px}.reading-time{display:block;font-size:12px;margin-top:7px}.document-meta p .reading-time{margin-left:0;margin-right:0}.article-section p{font-size:17px}.information-list{margin:0}.information-list>div{margin-top:25px}.information-list dt{font-size:17px;font-weight:600;margin-bottom:8px}.information-list dd{font-size:17px;line-height:1.95;margin:0;color:var(--text)}.related-documents{margin-top:56px}.related-documents h2{font-size:21px;font-weight:600;margin-bottom:15px}.related-documents ul{display:grid;gap:12px}.related-documents a{display:inline-flex;align-items:center;gap:7px;font-size:16px}.back-to-top{display:inline-flex;align-items:center;gap:7px;font-size:14px;margin-top:26px}.article-section h2:focus{outline:none}.article-section h2:focus-visible{outline:2px solid var(--link);outline-offset:8px}
@media(min-width:1800px){.hero{padding-top:140px}}
@media(max-width:1190px){.header-inner,.footer-inner{margin:0 40px}.home-main,.document-main,.contact-main{margin:0 54px}.resource-row{grid-template-columns:34% 1fr;gap:50px}.contact-layout{gap:70px}}
@media(max-width:760px){html{scroll-padding-top:28px}.header-inner{height:auto;min-height:64px;flex-wrap:wrap;gap:0;margin:0 24px;padding-top:18px}.brand{font-size:16px;gap:8px}.brand img{width:26px;height:26px}.official-link{font-size:12px}.header-inner nav{width:100%;order:3;justify-content:space-between;gap:16px;padding-top:10px}.header-inner nav a{font-size:12px;padding:14px 0}.home-main,.document-main,.contact-main{margin:0 24px}.hero{padding:48px 0 22px}.hero h1{font-size:37px;letter-spacing:-1.4px;line-height:1.25}.hero p{font-size:18px;line-height:1.75;margin-top:19px;letter-spacing:0}.desktop-break{display:none}.resources{padding-bottom:26px}.resource-row{grid-template-columns:1fr;gap:10px;padding:17px 0 19px}.resource-row h2{font-size:23px;letter-spacing:-.4px}.resource-copy p{font-size:15px;line-height:1.85}.resource-copy ul{margin-top:10px;gap:8px}.document-link{font-size:16px}.footer-inner{margin:0 24px;padding:24px 0}.footer-top,.footer-bottom{display:block}.footer-top p{margin-bottom:8px}.footer-top a{margin-bottom:6px}.footer-bottom p{margin-bottom:10px}.footer-bottom a{font-size:12px}.document-heading{padding:28px 0 30px}.back-link{margin-bottom:24px;font-size:13px}.document-heading h1{font-size:34px;letter-spacing:-1px}.document-lead{font-size:16px;margin-top:15px}.document-meta{align-items:start;margin-top:22px;gap:12px;font-size:11px}.document-meta p span{margin:0 3px}.print-button{font-size:11px;white-space:nowrap;padding:0}.document-layout{grid-template-columns:1fr;gap:27px;padding-bottom:60px}.document-directory{position:static}.document-directory details{background:var(--footer);padding:14px 17px}.document-directory summary{pointer-events:auto;cursor:pointer;display:flex;align-items:center;justify-content:space-between;margin:0;font-size:14px;color:var(--text)}.document-directory summary svg{display:block;transform:rotate(90deg);transition:transform .15s}.document-directory details[open] summary svg{transform:rotate(-90deg)}.document-directory nav{margin-top:20px}.document-directory ol{gap:12px}.document-directory a{font-size:14px}.review-note{font-size:12px;margin-bottom:27px}.article-section{margin-bottom:35px}.article-section h2{font-size:21px;gap:12px;margin-bottom:14px}.article-section p{font-size:15px;line-height:1.95;margin-top:13px}.article-contact{padding:23px 24px;margin-top:35px}.article-contact h2{font-size:20px}.contact-main{padding-bottom:60px}.contact-layout{grid-template-columns:1fr;gap:45px;padding-top:10px}.contact-layout h2{font-size:23px;margin-bottom:16px}.contact-layout p{font-size:15px}.qr-contact img{width:208px;height:208px}.request-guide dd{font-size:15px}}
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@media(max-width:760px){.document-meta{flex-direction:column;gap:16px}.document-tools{gap:24px}.document-tools a,.document-tools .print-button{font-size:13px}.reading-time{font-size:11px;margin-top:5px}.information-list dt{font-size:16px}.information-list dd{font-size:15px}.information-list>div{margin-top:22px}.related-documents{margin-top:38px}.related-documents h2{font-size:20px}.related-documents a{font-size:15px}}
.document-heading h1{font-size:40px;letter-spacing:-1.1px}.document-lead{font-size:17px}.article-section h2{font-size:22px}.article-section p{font-size:16px}.information-list dd{font-size:16px}.contact-layout h2{font-size:23px}
@media(max-width:760px){.document-heading h1{font-size:30px;letter-spacing:-.7px}.document-lead{font-size:16px}.article-section h2{font-size:20px}.article-section p{font-size:15px}.information-list dd{font-size:15px}.contact-layout h2{font-size:20px}}
@media(max-width:760px){.header-inner{flex-wrap:nowrap;gap:16px;padding-top:0}.header-inner nav{width:auto;order:initial;justify-content:flex-end;gap:20px;padding-top:0;margin-left:auto}}
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@media(max-width:360px){.footer-inner{grid-template-columns:1fr auto;row-gap:8px}.footer-nav{grid-column:2;grid-row:1}.filing-link{grid-column:2;grid-row:2;justify-self:end}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
@media print{html{scroll-behavior:auto}body{font-size:11pt;color:#000}.site-header,.skip-link,.document-directory,.back-link,.print-button,.article-contact,.site-footer{display:none!important}.document-main,.contact-main,.home-main{max-width:none;margin:0}.document-heading{padding:0 0 24px}.document-heading h1{font-size:26pt}.document-lead{font-size:12pt}.document-layout{display:block;padding:0}.article-section h2{font-size:16pt;break-after:avoid}.article-section p{font-size:11pt;line-height:1.65;orphans:3;widows:3}.article-section{margin-bottom:24px}.document-meta{font-size:9pt}.review-note{font-size:9pt}.hero{padding:0 0 30px}.hero h1{font-size:28pt}.resource-row{break-inside:avoid}a{color:inherit;text-decoration:none}@page{margin:18mm}}
@media print{.document-tools,.reading-time,.related-documents,.back-to-top{display:none!important}.information-list dt{font-size:11pt;break-after:avoid}.information-list dd{font-size:11pt;line-height:1.65;orphans:3;widows:3}}