:root{
  --gold:#B89654;
  --gold2:#A98644;
  --dark:#0a0a0a;
  --dark2:#151515;
  --bg:#fafaf8;
  --bg2:#f4f1ea;
  --bg3:#ebe5d6;
  --text:#191919;
  --text2:#535353;
  --text3:#858585;
  --border:rgba(0,0,0,.09);
  --border2:rgba(0,0,0,.18);
  --green:#2f6f3e;
  --green-bg:#e9f4ec;
  --blue:#185a8d;
  --blue-bg:#e8f1f8;
  --red:#a53835;
  --red-bg:#faeaea;
  --amber:#8a5d0d;
  --amber-bg:#faf0d8;
  --teal:#166b63;
  --teal-bg:#e4f4f1;
  --fd:'Cormorant Garamond',serif;
  --fm:'Montserrat',Arial,sans-serif;
  --radius:8px;
  --shadow:0 3px 14px rgba(0,0,0,.07);
}
*,*::before,*::after{box-sizing:border-box}
body{margin:0;background:var(--bg);color:var(--text);font-family:var(--fm);font-size:14px;line-height:1.6;-webkit-font-smoothing:antialiased}
button,input,select,textarea{font:inherit}
button{cursor:pointer}
a{color:inherit}
.page-hero{background:var(--dark);color:#fff;padding:50px 32px 42px;position:relative;overflow:hidden}
.page-hero::before{content:'';position:absolute;inset:0;background-image:linear-gradient(rgba(184,150,84,.045) 1px,transparent 1px),linear-gradient(90deg,rgba(184,150,84,.045) 1px,transparent 1px);background-size:40px 40px}
.page-hero::after{content:'';position:absolute;left:0;right:0;bottom:0;height:2px;background:linear-gradient(90deg,transparent,var(--gold),transparent)}
.hero-inner{width:min(1280px,100%);margin:0 auto;display:grid;grid-template-columns:minmax(0,1fr) auto;gap:30px;align-items:end;position:relative;z-index:1}
.eyebrow{display:flex;align-items:center;gap:10px;margin-bottom:12px}
.eyebrow::before{content:'';width:34px;height:1px;background:var(--gold2)}
.eyebrow span{font-size:12px;font-weight:700;letter-spacing:4px;text-transform:uppercase;color:var(--gold)}
h1{margin:0;font-family:var(--fd);font-size:clamp(38px,5vw,62px);line-height:1;font-weight:700}
h1 em{color:var(--gold);font-style:italic}
.hero-copy{max-width:820px;margin:12px 0 0;color:rgba(255,255,255,.62);font-size:13px;letter-spacing:.2px}
.hero-actions,.toolbar,.toolbar-left,.toolbar-right{display:flex;align-items:center;gap:10px;flex-wrap:wrap}
.main-wrap{width:min(1280px,100%);margin:0 auto;padding:28px 32px 68px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:38px;padding:9px 14px;border:1px solid transparent;border-radius:6px;font-size:12px;font-weight:700;letter-spacing:1.6px;text-transform:uppercase;text-decoration:none;white-space:nowrap;transition:background .2s,border-color .2s,color .2s,box-shadow .2s}
.btn svg{width:15px;height:15px;stroke-width:2}
.btn-gold{background:var(--gold);color:#0b0b0b;border-color:var(--gold)}
.btn-gold:hover{box-shadow:0 6px 18px rgba(184,150,84,.24)}
.btn-dark{background:var(--dark);color:var(--gold);border-color:var(--dark)}
.btn-outline{background:transparent;color:var(--gold);border-color:rgba(184,150,84,.55)}
.btn-outline:hover{background:rgba(184,150,84,.09);border-color:var(--gold)}
.btn-ghost{background:#fff;color:var(--text2);border-color:var(--border2)}
.btn-ghost:hover{background:var(--bg2);color:var(--text)}
.btn-danger{background:#fff;color:var(--red);border-color:rgba(165,56,53,.28)}
.btn-sm{min-height:32px;padding:7px 11px;font-size:12px;letter-spacing:1.1px}
.summary-grid{display:grid;grid-template-columns:repeat(5,minmax(150px,1fr));gap:14px;margin-bottom:20px}
.kpi{background:#fff;border:1px solid var(--border);border-radius:var(--radius);padding:16px 17px;box-shadow:var(--shadow);border-top:3px solid var(--border2)}
.kpi.gold{border-top-color:var(--gold)}.kpi.green{border-top-color:var(--green)}.kpi.blue{border-top-color:var(--blue)}.kpi.red{border-top-color:var(--red)}.kpi.amber{border-top-color:var(--amber)}
.kpi-label{font-size:12px;font-weight:700;letter-spacing:1.8px;text-transform:uppercase;color:var(--text3);margin-bottom:6px}
.kpi-value{font-family:var(--fd);font-size:29px;font-weight:700;line-height:1.05}
.kpi-sub{font-size:12px;color:var(--text3);margin-top:5px}
.control-bar{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:14px;display:grid;grid-template-columns:minmax(0,1.1fr) minmax(420px,.9fr);gap:16px;margin-bottom:20px;align-items:start}
.settings-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;align-items:end}
.period-panel{border:1px solid var(--border);border-radius:var(--radius);overflow:hidden;background:#fff}
.period-panel-grid{display:grid;grid-template-columns:1fr 1fr}
.period-panel-col+.period-panel-col{border-left:1px solid var(--border)}
.period-panel-title{background:var(--dark);color:var(--gold);font-size:12px;font-weight:800;letter-spacing:1.8px;text-transform:uppercase;padding:10px 12px;text-align:center}
.period-panel-body{display:grid;gap:10px;padding:12px}
.form-group{display:flex;flex-direction:column;gap:5px;min-width:0}
.form-group.wide{grid-column:span 2}
.form-group.full{grid-column:1/-1}
.form-label{font-size:12px;font-weight:700;letter-spacing:1.4px;text-transform:uppercase;color:var(--text2)}
.period-summary{grid-column:1/-1;background:#fff;border:1px solid var(--border);border-left:3px solid var(--gold);border-radius:6px;padding:10px 12px}
.period-summary-title{font-size:12px;font-weight:800;letter-spacing:1.6px;text-transform:uppercase;color:var(--gold2);margin-bottom:3px}
.period-summary-text{font-size:12px;font-weight:700;color:var(--text)}
.form-input,.form-select,textarea{width:100%;border:1px solid var(--border2);border-radius:6px;background:#fff;color:var(--text);padding:9px 10px;outline:none;font-size:12px}
.form-input:focus,.form-select:focus,textarea:focus{border-color:var(--gold);box-shadow:0 0 0 3px rgba(184,150,84,.13)}
.view-tabs{display:flex;flex-wrap:wrap;gap:4px 6px;border-bottom:2px solid var(--border);margin:20px 0 22px;overflow:visible}
.view-tab{background:transparent;border:0;border-bottom:2px solid transparent;margin-bottom:-2px;color:var(--text3);font-size:12px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;padding:13px 13px;white-space:nowrap;flex:0 0 auto}
.view-tab.active{color:var(--gold2);border-bottom-color:var(--gold)}
.view-tab.danger{color:#9d2f2f}
.view-tab.danger:hover{color:#c03939;border-bottom-color:#c03939}
.view-pane{display:none}.view-pane.active{display:block}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:18px;align-items:start}
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;align-items:start}
.grid-2>.card,
.grid-3>.card{height:100%;display:flex;flex-direction:column;margin-top:0}
.grid-2>.card+.card,
.grid-3>.card+.card{margin-top:0}
#pane-dashboard .grid-2,
#pane-dashboard .grid-3,
#pane-import .grid-2,
#pane-ifrs .grid-2{align-items:stretch}
#pane-dashboard .card-head{min-height:96px}
#pane-dashboard .card-body,
#pane-import .card-body,
#pane-ifrs .card-body{flex:1}
#pane-dashboard .grid-2>.card:nth-child(2) .card-body{display:flex;align-items:center}
#pane-dashboard .grid-2>.card:nth-child(2) .note-list{width:100%}
.card{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden}
.card+.card{margin-top:18px}
.card-head{background:var(--dark);color:#fff;padding:14px 18px;display:flex;align-items:center;justify-content:space-between;gap:12px}
.card-title{font-family:var(--fd);font-size:22px;font-weight:600;color:#fff}
.card-sub{font-size:12px;font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:var(--gold)}
.card-body{padding:18px}
.drop-zone{border:2px dashed rgba(154,122,46,.42);border-radius:var(--radius);background:#fff;padding:26px 18px;text-align:center;transition:background .2s,border-color .2s}
.drop-zone:hover,.drop-zone.drag-over{background:var(--amber-bg);border-color:var(--gold)}
.drop-icon{width:42px;height:42px;margin:0 auto 10px;border-radius:8px;background:var(--dark);color:var(--gold);display:flex;align-items:center;justify-content:center}
.drop-icon svg{width:22px;height:22px}
.drop-title{font-size:13px;font-weight:700;color:var(--text)}
.drop-hint{font-size:12px;color:var(--text3);margin-top:4px}
.note-list{display:grid;gap:9px;margin:0;padding:0;list-style:none}
.note-list li{display:flex;gap:9px;align-items:flex-start;color:var(--text2);font-size:12px}
.note-list li::before{content:'';width:7px;height:7px;border-radius:50%;background:var(--gold);margin-top:7px;flex:0 0 7px}
.table-wrap{background:#fff;border:1px solid var(--border);border-radius:var(--radius);overflow:auto}
.data-table{width:100%;border-collapse:collapse;font-size:12px;min-width:760px}
#balanceTable,#pnlTable{min-width:1180px}
.data-table th{position:sticky;top:0;z-index:2;background:var(--dark);color:var(--gold);padding:10px 12px;text-align:left;font-size:12px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;white-space:nowrap}
.data-table th.num,.data-table td.num{text-align:right}
.data-table th.group-head{text-align:center}
.data-table td{padding:9px 12px;border-bottom:1px solid var(--border);vertical-align:top}
.data-table tr:nth-child(even) td{background:#fdfcf8}
.data-table tr.total-row td{background:#DAC89E!important;font-weight:800;color:#121212}
.data-table tr.grand-row td{background:var(--dark)!important;color:#fff;font-weight:800;border-top:2px solid var(--gold)}
.data-table tr.subtotal-row td{font-weight:800;color:var(--gold2);background:#fbf7ec!important}
.num.negative{color:var(--red)}
.badge{display:inline-flex;align-items:center;justify-content:center;min-height:22px;border-radius:999px;padding:3px 9px;font-size:12px;font-weight:800;letter-spacing:.8px;text-transform:uppercase;white-space:nowrap}
.badge.good{background:var(--green-bg);color:var(--green)}
.badge.watch{background:var(--amber-bg);color:var(--amber)}
.badge.risk{background:var(--red-bg);color:var(--red)}
.badge.info{background:var(--blue-bg);color:var(--blue)}
.chart-card{height:360px;position:relative}
.ratio-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.ratio-card{border:1px solid var(--border);border-radius:var(--radius);background:#fff;padding:15px;box-shadow:var(--shadow)}
.ratio-top{display:flex;align-items:flex-start;justify-content:space-between;gap:12px;margin-bottom:8px}
.ratio-name{font-size:12px;font-weight:800;color:var(--text)}
.ratio-value{font-family:var(--fd);font-size:28px;font-weight:700;line-height:1;color:var(--text)}
.ratio-formula{font-size:12px;color:var(--text3);margin:5px 0 8px}
.ratio-comment{font-size:12px;color:var(--text2);line-height:1.55}
.ratio-guide-table{min-width:1120px}
.ratio-guide-table td{line-height:1.45}
.ratio-guide-table .ratio-guide-name{font-weight:800;color:var(--text)}
.ratio-guide-table .ratio-guide-formula{font-size:12px;color:var(--text3);margin-top:3px}
.standard-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.standard-card{background:#fff;border:1px solid var(--border);border-radius:var(--radius);padding:15px;box-shadow:var(--shadow)}
.standard-code{display:inline-flex;align-items:center;min-height:22px;border-radius:999px;background:var(--dark);color:var(--gold);padding:3px 9px;font-size:12px;font-weight:800;letter-spacing:1px;text-transform:uppercase;margin-bottom:8px}
.standard-title{font-size:13px;font-weight:800;color:var(--text);line-height:1.35}
.standard-note{font-size:12px;color:var(--text3);margin-top:7px}
.info-callout{background:var(--blue-bg);border:1px solid rgba(24,90,141,.18);border-radius:var(--radius);padding:13px 15px;color:var(--blue);font-size:12px;margin-bottom:14px}
.requirement-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.requirement-card{border:1px solid var(--border);border-radius:var(--radius);background:#fff;padding:14px}
.requirement-head{display:flex;align-items:center;justify-content:space-between;gap:10px;margin-bottom:8px}
.requirement-title{font-size:12px;font-weight:800;color:var(--text)}
.requirement-card p{margin:0;color:var(--text2);font-size:12px;line-height:1.55}
.diff-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.diff-item{background:#fff;border:1px solid var(--border);border-radius:var(--radius);padding:15px;display:grid;grid-template-columns:1fr 1fr;gap:12px}
.diff-title{grid-column:1/-1;font-family:var(--fd);font-size:20px;font-weight:700;color:var(--text)}
.diff-col{border-top:1px solid var(--border);padding-top:10px}
.diff-col strong{display:block;font-size:12px;letter-spacing:1.4px;text-transform:uppercase;color:var(--gold2);margin-bottom:6px}
.diff-col p{margin:0;color:var(--text2);font-size:12px}
.toast{position:fixed;right:24px;bottom:24px;z-index:2000;background:#151515;color:#fff;border-left:3px solid var(--gold);box-shadow:0 14px 34px rgba(0,0,0,.24);border-radius:8px;padding:12px 15px;font-size:12px;font-weight:600;opacity:0;transform:translateY(12px);pointer-events:none;transition:all .25s;max-width:380px}
.toast.show{opacity:1;transform:translateY(0)}
.toast.err{border-left-color:var(--red)}
.source-note{margin-top:14px;color:var(--text3);font-size:12px}
.source-note a{color:var(--gold2);font-weight:700;text-decoration:none}
.mt-12{margin-top:12px}
.mt-14{margin-top:14px}
.mt-18{margin-top:18px}
.mb-18{margin-bottom:18px}
.full-width{width:100%}
@media(max-width:1100px){
  .hero-inner{grid-template-columns:1fr}
  .summary-grid{grid-template-columns:repeat(2,1fr)}
  .control-bar{grid-template-columns:1fr}
  .settings-grid{grid-template-columns:repeat(2,1fr)}
  .grid-2,.grid-3,.diff-grid,.requirement-grid{grid-template-columns:1fr}
  .ratio-grid,.standard-grid{grid-template-columns:repeat(2,1fr)}
}
@media(max-width:680px){
  .page-hero{padding:38px 18px 34px}
  .main-wrap{padding:22px 14px 50px}
  .summary-grid,.control-bar,.ratio-grid,.standard-grid{grid-template-columns:1fr}
  .settings-grid,.period-panel-grid{grid-template-columns:1fr}
  .period-panel-col+.period-panel-col{border-left:0;border-top:1px solid var(--border)}
  .form-group.wide{grid-column:auto}
  .hero-actions .btn,.toolbar .btn{flex:1}
  .card-body{padding:14px}
}
@media print{
  #navbar,.page-hero,.view-tabs,.toolbar,.btn,.mc-footer{display:none!important}
  .view-pane{display:block!important}
  .view-pane:not(.active){display:none!important}
  .main-wrap{padding:0}
  .card,.table-wrap{box-shadow:none}
}