@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/source-serif-4-cyrillic-ext-400-normal.CWV284fw.woff2)format("woff2"),url(/_astro/source-serif-4-cyrillic-ext-400-normal.CYkrUebz.woff)format("woff");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/source-serif-4-cyrillic-400-normal.C44pakCn.woff2)format("woff2"),url(/_astro/source-serif-4-cyrillic-400-normal.DEwCKrdL.woff)format("woff");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/source-serif-4-greek-400-normal.Cw5-AHNN.woff2)format("woff2"),url(/_astro/source-serif-4-greek-400-normal.D_DO3bho.woff)format("woff");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/source-serif-4-vietnamese-400-normal.DFDfvBrN.woff2)format("woff2"),url(/_astro/source-serif-4-vietnamese-400-normal.9XEw6Pmr.woff)format("woff");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/source-serif-4-latin-ext-400-normal.B5LksYz5.woff2)format("woff2"),url(/_astro/source-serif-4-latin-ext-400-normal.DKmgyNre.woff)format("woff");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/source-serif-4-latin-400-normal.DJ5YJwmz.woff2)format("woff2"),url(/_astro/source-serif-4-latin-400-normal.C1O10bxN.woff)format("woff");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/source-serif-4-cyrillic-ext-600-normal.D_E8FDgP.woff2)format("woff2"),url(/_astro/source-serif-4-cyrillic-ext-600-normal.h2VnbV3V.woff)format("woff");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/source-serif-4-cyrillic-600-normal.BDP5YDHD.woff2)format("woff2"),url(/_astro/source-serif-4-cyrillic-600-normal.CHh5eQWW.woff)format("woff");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/source-serif-4-greek-600-normal.DdRkKr-1.woff2)format("woff2"),url(/_astro/source-serif-4-greek-600-normal.OkzgCkGB.woff)format("woff");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/source-serif-4-vietnamese-600-normal.B33FcZBi.woff2)format("woff2"),url(/_astro/source-serif-4-vietnamese-600-normal.CKUOBVO_.woff)format("woff");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/source-serif-4-latin-ext-600-normal.pa-C5Dkf.woff2)format("woff2"),url(/_astro/source-serif-4-latin-ext-600-normal.B2fExS53.woff)format("woff");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:"Source Serif 4";font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/source-serif-4-latin-600-normal.DouSKlru.woff2)format("woff2"),url(/_astro/source-serif-4-latin-600-normal.DeJomR3S.woff)format("woff");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}:root{--ink:#0e1a2b;--ink-2:#3c4757;--paper:#fbfaf7;--panel:#f2f1ec;--rule:#d8d6cf;--link:#1b4f8c;--accent:#1d6b4f;--caution:#9a5b00;--gap:#a3261b;--on-accent:#fff;--serif:"Source Serif 4", "Source Serif Pro", Georgia, "Times New Roman", serif;--sans:system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;--mono:ui-monospace, "Cascadia Mono", "SF Mono", Menlo, Consolas, monospace;--measure:72ch;--wide:1100px;--gutter:16px;color-scheme:light}@media (prefers-color-scheme:dark){:root:not([data-theme=light]){--ink:#e8ebf0;--ink-2:#b4bcc8;--paper:#0f1620;--panel:#17202c;--rule:#2c3846;--link:#8fb8ea;--accent:#5cc19a;--caution:#e0a64a;--gap:#ef8a7f;--on-accent:#0f1620;color-scheme:dark}}:root[data-theme=dark]{--ink:#e8ebf0;--ink-2:#b4bcc8;--paper:#0f1620;--panel:#17202c;--rule:#2c3846;--link:#8fb8ea;--accent:#5cc19a;--caution:#e0a64a;--gap:#ef8a7f;--on-accent:#0f1620;color-scheme:dark}*,:before,:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{background:var(--paper);color:var(--ink);font:17px/1.6 var(--sans);font-variant-numeric:tabular-nums;margin:0}img,svg{max-width:100%;height:auto}a{color:var(--link);text-underline-offset:2px}a:hover{text-decoration-thickness:2px}:focus-visible{outline:3px solid var(--link);outline-offset:2px}h1,h2,h3,h4{font-family:var(--serif);color:var(--ink);text-wrap:balance;font-weight:600;line-height:1.2}h1{letter-spacing:-.01em;margin:.2em 0 .4em;font-size:clamp(1.9rem,1.4rem + 2vw,2.6rem)}h2{border-top:1px solid var(--rule);margin:2em 0 .5em;padding-top:.6em;font-size:1.5rem}h3{margin:1.6em 0 .4em;font-size:1.18rem}p,ul,ol{margin:0 0 1em}li{margin:.25em 0}code{font-family:var(--mono);background:var(--panel);border-radius:3px;padding:.05em .3em;font-size:.9em}hr{border:0;border-top:1px solid var(--rule);margin:2em 0}.skip{background:var(--ink);color:var(--paper);z-index:10;padding:8px 12px;position:absolute;top:0;left:-9999px}.skip:focus{top:8px;left:8px}.wrap{max-width:var(--wide);padding:0 var(--gutter);margin:0 auto}.prose{max-width:var(--measure)}.page{padding-top:20px;padding-bottom:64px}.with-toc{gap:40px;display:grid}.with-toc>*{min-width:0}@media (width>=1000px){.with-toc{grid-template-columns:minmax(0, var(--measure)) 240px;justify-content:space-between}}.eyebrow{font:600 .78rem/1.3 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--ink-2);margin:0}.lede{color:var(--ink-2);max-width:var(--measure);font-size:1.15rem}.muted{color:var(--ink-2)}.small{font-size:.88rem}.site-header{border-bottom:1px solid var(--rule);background:var(--paper)}.site-header .wrap{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:16px;min-height:60px;display:flex}.brand{font:600 1.15rem/1 var(--serif);color:var(--ink);align-items:center;gap:8px;text-decoration:none;display:inline-flex}.brand-mark{flex:none;width:26px;height:26px}.nav{flex-wrap:wrap;gap:4px 18px;padding:8px 0;font-size:.92rem;display:flex}.nav a{color:var(--ink);border-bottom:2px solid #0000;padding:4px 0;text-decoration:none}.nav a:hover,.nav a[aria-current=page]{border-bottom-color:var(--accent)}@media (width<=760px){.nav{gap:2px 14px;width:100%;padding:0 0 10px}}.site-footer{border-top:1px solid var(--rule);background:var(--panel);color:var(--ink-2);padding:32px 0 40px;font-size:.9rem}.site-footer .cols{grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:24px;display:grid}.site-footer h2{border:0;margin:0 0 8px;padding:0;font-size:.95rem}.site-footer ul{margin:0;padding:0;list-style:none}.site-footer a{color:var(--ink)}.site-footer .legal{max-width:90ch;margin-top:24px}.crumbs{color:var(--ink-2);margin:12px 0 0;font-size:.85rem}.crumbs ol{flex-wrap:wrap;gap:6px;margin:0;padding:0;list-style:none;display:flex}.crumbs li+li:before{content:"›";color:var(--rule);margin-right:6px}.crumbs a{color:var(--ink-2)}.stamp{color:var(--accent);border:1px solid;border-radius:3px;align-items:center;gap:6px;margin:0 0 16px;padding:2px 8px;font-size:.85rem;display:inline-flex}.stamp svg{width:14px;height:14px}.stamp.pending{color:var(--caution)}.callout{border-left:4px solid var(--rule);background:var(--panel);margin:1.2em 0;padding:12px 16px;font-size:.95rem}.callout.caution{border-left-color:var(--caution)}.callout.accent{border-left-color:var(--accent)}.callout>:last-child{margin-bottom:0}.cta{border:1px solid var(--rule);background:var(--panel);gap:8px;margin:2em 0;padding:20px;display:grid}.cta h2{border:0;margin:0;padding:0;font-size:1.25rem}.cta p{margin:0}.btn{font:600 1rem/1 var(--sans);border:1px solid var(--accent);background:var(--accent);color:var(--on-accent);cursor:pointer;border-radius:4px;padding:13px 20px;text-decoration:none;display:inline-block}.btn:hover{filter:brightness(1.08)}.btn.secondary{color:var(--accent);background:0 0}.btn-row{flex-wrap:wrap;align-items:center;gap:10px;display:flex}.table-wrap{border:1px solid var(--rule);margin:1em 0 1.4em;overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:.93rem}th,td{text-align:left;vertical-align:top;border-bottom:1px solid var(--rule);padding:9px 12px}th{background:var(--panel);font-weight:600}tbody tr:last-child td{border-bottom:0}td.num,th.num{text-align:right;white-space:nowrap}.prose table{font-size:.92rem}.facts{border:1px solid var(--ink);margin:1.2em 0 1.6em}.facts h2{border:0;border-bottom:1px solid var(--ink);font:600 .8rem/1.3 var(--sans);letter-spacing:.08em;text-transform:uppercase;margin:0;padding:10px 14px}.facts dl{grid-template-columns:1fr;margin:0;display:grid}.facts .row{border-bottom:1px solid var(--rule);grid-template-columns:1fr;gap:2px 16px;padding:10px 14px;display:grid}.facts .row:last-child{border-bottom:0}.facts dt{color:var(--ink-2);font-size:.85rem;font-weight:600}.facts dd{margin:0}@media (width>=640px){.facts .row{grid-template-columns:190px 1fr}}.pill{white-space:nowrap;border:1px solid;border-radius:999px;padding:1px 8px;font-size:.78rem;font-weight:600;display:inline-block}.pill.open{color:var(--accent)}.pill.legacy,.pill.allocated,.pill.closing{color:var(--caution)}.pill.ended{color:var(--gap)}.credit-grid{grid-template-columns:repeat(auto-fill,minmax(240px,1fr));gap:12px;margin:1em 0;padding:0;list-style:none;display:grid}.credit-grid li{margin:0}.credit-card{border:1px solid var(--rule);height:100%;color:var(--ink);background:var(--paper);gap:6px;padding:14px;text-decoration:none;display:grid}.credit-card:hover{border-color:var(--ink)}.credit-card .sec{font:600 1.35rem/1 var(--serif)}.credit-card .nm{font-size:.95rem;font-weight:600}.credit-card .meta{color:var(--ink-2);font-size:.85rem}.deadlines{border-top:1px solid var(--rule);margin:1em 0;padding:0;list-style:none}.deadlines li{border-bottom:1px solid var(--rule);grid-template-columns:1fr;gap:2px 18px;margin:0;padding:12px 0;display:grid}@media (width>=640px){.deadlines li{grid-template-columns:130px 1fr}}.deadlines time{white-space:nowrap;font-weight:600}.deadlines .past time{color:var(--ink-2)}.deadlines .t{font-weight:600}.deadlines .d{color:var(--ink-2);font-size:.93rem}.deadlines .tags{color:var(--ink-2);font-size:.8rem}sup.cite{margin-left:1px;font-size:.72em;line-height:0}sup.cite a{text-decoration:none}.sources{margin-top:3em;font-size:.88rem}.sources h2{font-size:1.1rem}.sources ol{padding-left:1.4em}.sources li{margin:.4em 0}.src-meta{color:var(--ink-2)}.toc{font-size:.88rem}.toc h2{font:600 .78rem/1.3 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--ink-2);border:0;margin:0 0 8px;padding:0}.toc ol{border-left:1px solid var(--rule);margin:0;padding:0;list-style:none}.toc li{margin:0}.toc a{color:var(--ink-2);padding:4px 0 4px 12px;text-decoration:none;display:block}.toc a:hover{color:var(--ink)}@media (width>=1000px){.toc{align-self:start;position:sticky;top:20px}}@media (width<=999px){.toc{display:none}}.hero{border-bottom:1px solid var(--rule);padding:36px 0 28px}.hero h1{max-width:26ch}.figures{border:1px solid var(--rule);grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:0;margin:1.4em 0;display:grid}.figure{border-right:1px solid var(--rule);border-bottom:1px solid var(--rule);margin:-1px -1px 0 0;padding:16px}.figure .v{font:600 1.9rem/1.1 var(--serif)}.figure .l{color:var(--ink-2);font-size:.9rem}.steps{counter-reset:s;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:10px;padding:0;list-style:none;display:grid}.steps li{counter-increment:s;border-top:2px solid var(--ink);margin:0;padding:10px 0 0}.steps li:before{content:counter(s, decimal-leading-zero);font:600 .85rem/1 var(--mono);color:var(--accent);margin-bottom:6px;display:block}.steps strong{display:block}.tool{border:1px solid var(--ink);background:var(--paper);margin:1.4em 0}.tool-head{border-bottom:1px solid var(--rule);background:var(--panel);justify-content:space-between;align-items:center;gap:12px;padding:10px 16px;font-size:.88rem;display:flex}.progress{background:var(--rule);border-radius:3px;flex:1;max-width:260px;height:6px;overflow:hidden}.progress span{background:var(--accent);width:0;height:100%;transition:width .2s;display:block}.tool-body{padding:18px 16px 20px}.tool fieldset{border:0;margin:0 0 18px;padding:0}.tool legend{font:600 1.2rem/1.3 var(--serif);margin-bottom:10px;padding:0}.tool label{display:block}.choice{border:1px solid var(--rule);cursor:pointer;border-radius:3px;align-items:flex-start;gap:10px;margin:0 0 8px;padding:10px 12px;display:flex}.choice:hover{border-color:var(--ink-2)}.choice input{accent-color:var(--accent);margin-top:4px}.choice:has(input:checked){border-color:var(--accent);background:color-mix(in srgb, var(--accent) 7%, transparent)}.field{margin:0 0 14px}.field>span{margin-bottom:4px;font-size:.92rem;font-weight:600;display:block}.field small{color:var(--ink-2);margin-top:4px;display:block}input[type=text],input[type=number],input[type=date],select{font:inherit;color:var(--ink);background:var(--paper);border:1px solid var(--ink-2);border-radius:3px;width:100%;max-width:360px;padding:9px 10px}.tool-nav{justify-content:space-between;gap:10px;margin-top:8px;display:flex}.sub-q{border-top:1px dashed var(--rule);margin-top:12px;padding-top:12px}.sub-q .opts{flex-wrap:wrap;gap:8px;display:flex}.sub-q .choice{margin:0;padding:6px 10px}.report h2{margin-top:1.4em}.check-list{border-top:1px solid var(--rule);margin:0;padding:0;list-style:none}.check-list li{border-bottom:1px solid var(--rule);grid-template-columns:92px 1fr;gap:12px;margin:0;padding:12px 0;display:grid}.tag{font:700 .75rem/1.6 var(--sans);letter-spacing:.06em;text-transform:uppercase;text-align:center;border:1px solid;border-radius:3px;height:fit-content;padding:0 6px;display:inline-block}.tag.ready{color:var(--accent)}.tag.gap{color:var(--gap)}.tag.unknown{color:var(--caution)}.tag.na{color:var(--ink-2)}.report-title{border:0;margin:.2em 0 .4em;padding:0;font-size:clamp(1.6rem,1.2rem + 1.6vw,2.2rem)}.facts dd ul{margin:0;padding-left:1.1em}.money{font:600 1.6rem/1.2 var(--serif)}.range-table td.num{font-variant-numeric:tabular-nums}.fn{color:var(--ink-2);font-size:.85rem}.sr{clip:rect(0 0 0 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.hero-grid{gap:28px;display:grid}@media (width>=1000px){.hero-grid{grid-template-columns:minmax(0,1fr) 380px;align-items:start}}.sample{border:1px solid var(--rule);background:var(--panel);border-radius:6px;padding:16px 18px}.sample .eyebrow{color:var(--accent)}.sample .eyebrow .muted{text-transform:none;letter-spacing:0;color:var(--ink-2);font-weight:400}.sample-title{font:600 1.15rem/1.3 var(--serif);margin:6px 0 4px}.sample-list{border-top:1px solid var(--rule);margin:10px 0;padding:0;font-size:.9rem;list-style:none}.sample-list li{border-bottom:1px solid var(--rule);grid-template-columns:76px 1fr;align-items:center;gap:10px;margin:0;padding:5px 0;display:grid}.sample-list .tag{font-size:.68rem}.sample-value{gap:2px;margin:12px 0 8px;display:grid}.sample-money{font:600 1.35rem/1.2 var(--serif);font-variant-numeric:tabular-nums}.tf{margin:1.4em 0}.tf-head,.tf-row{gap:4px 16px;display:grid}.tf-lanes{background-image:linear-gradient(var(--rule), var(--rule)), linear-gradient(var(--rule), var(--rule)), linear-gradient(var(--rule), var(--rule));background-position:16.667% 0,50% 0,83.333% 0;background-repeat:no-repeat;background-size:1px 100%;grid-template-columns:repeat(3,1fr);gap:10px 0;display:grid;position:relative}.tf-head .tf-lanes{background:0 0}.tf-head b{text-align:center;font:700 .78rem/1.3 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--ink-2);border-bottom:2px solid var(--ink);margin:0 6px;padding-bottom:6px}.tf-list{counter-reset:tf;margin:0;padding:0;list-style:none}.tf-row{counter-increment:tf;border-bottom:1px solid var(--rule);margin:0;padding:12px 0}.tf-step{font-weight:600}.tf-step a{color:inherit;border-bottom:1px solid var(--rule);text-decoration:none}.tf-step a:hover{border-bottom-color:currentColor}.tf-step:before{content:counter(tf, decimal-leading-zero);font:600 .85rem/1 var(--mono);color:var(--accent);margin-right:8px}.tf-arrow{padding:0 var(--inset);text-align:center;position:relative}.tf-line{background:var(--accent);height:2px;margin:6px 0 4px;display:block;position:relative}.tf-arrow[data-dir=right] .tf-line:after,.tf-arrow[data-dir=both] .tf-line:after,.tf-arrow[data-dir=left] .tf-line:before,.tf-arrow[data-dir=both] .tf-line:before{content:"";border:6px solid #0000;position:absolute;top:-5px}.tf-arrow[data-dir=right] .tf-line:after,.tf-arrow[data-dir=both] .tf-line:after{border-left:9px solid var(--accent);border-right:0;right:-2px}.tf-arrow[data-dir=left] .tf-line:before,.tf-arrow[data-dir=both] .tf-line:before{border-right:9px solid var(--accent);border-left:0;left:-2px}.tf-arrow[data-dir=self] .tf-line{border-radius:50%;width:12px;height:12px;margin:1px auto 4px}.tf-label{max-width:100%;color:var(--ink-2);background:var(--paper);padding:0 4px;font-size:.82rem;line-height:1.35;display:inline-block}.tf-arrow[data-dir=self]{text-align:left;padding:0;grid-column:1/4!important}.tf-arrow[data-dir=self] .tf-line{margin-left:calc(16.667% - 6px)}.tf-arrow[data-dir=self] .tf-label{background:0 0;padding-left:0}@media (width>=760px){.tf-head,.tf-row{grid-template-columns:210px minmax(0,1fr);align-items:start}.tf-label{font-size:.86rem}}.guide-list{grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:0 32px;margin:1.4em 0;padding:0;list-style:none;display:grid}.guide-list li{border-top:2px solid var(--ink);margin:0;padding:14px 0 18px}.guide-list h2{border:0;margin:4px 0 6px;padding:0;font-size:1.3rem}.guide-list h2 a{color:inherit;text-decoration:none}.guide-list h2 a:hover{text-decoration:underline}.guide-list p{margin:0 0 6px}.price-table{min-width:600px;font-size:.86rem}.price-table th[scope=row]{min-width:120px;font-weight:600}.price-table th[scope=row] .small{margin-top:2px;font-weight:400;display:block}.price-table td{vertical-align:top}.price-table .cell{margin:0 0 6px}.price-table .cell:last-child{margin-bottom:0}@media print{.tf-lanes{background:0 0}.site-header,.site-footer,.crumbs,.no-print,.toc{display:none!important}body{color:#000;background:#fff;font-size:11pt}.tool{border:0}a{color:#000}}