:root{font-family:Segoe UI,Arial,sans-serif;color:#112c48;background:#fff;font-size:14px;--blue:#275faa;--line:#dbe4ef;--muted:#728298}*{box-sizing:border-box}body{margin:0;padding:16px}.app{border:1px solid var(--line);border-radius:12px;overflow:hidden}header{display:flex;align-items:center;gap:24px;padding:20px 24px;background:#fff;border-bottom:1px solid var(--line)}nav{margin-left:auto;display:flex;align-items:center;gap:20px}a{color:var(--blue)}main{background:#f5f7fa;padding:24px;min-width:0}h1{font-size:24px;margin:0}h2{font-size:16px;margin:0}h3{font-size:14px}p{line-height:1.6}.heading{display:flex;justify-content:space-between;align-items:center;gap:16px;flex-wrap:wrap;margin-bottom:20px}.muted,label{color:var(--muted);font-size:12px}.card{background:white;border:1px solid var(--line);border-radius:10px;margin-bottom:20px}.company{padding:22px;display:flex;align-items:center;gap:24px}.amount{margin-left:auto}input:not([type=checkbox]):not([type=file]){border:1px solid var(--line);border-radius:5px;background:white;color:#112c48;padding:10px;font:inherit;max-width:100%}label input:not([type=checkbox]){display:block;margin-top:8px}input:focus{outline:2px solid #9fbce3;outline-offset:1px}button{font:inherit;font-size:13px;padding:10px 14px;background:white;color:#123758;border:1px solid var(--line);border-radius:5px;cursor:pointer}button:hover{background:#edf3fb}button:focus-visible,a:focus-visible,summary:focus-visible{outline:2px solid var(--blue);outline-offset:3px}button.primary{background:var(--blue);color:white;border-color:var(--blue)}button:disabled{opacity:.45;cursor:default}.toolbar{display:flex;justify-content:space-between;gap:16px;margin:22px 0}.periods{display:flex;gap:8px;overflow-x:auto;padding:3px 1px 8px}.year-group{display:flex;flex-direction:column;gap:8px;min-width:110px}.year-group.current{flex:1}.year-cards{display:flex;gap:7px}.period{position:relative;min-width:110px;flex:1;border:1px solid var(--line);border-radius:7px;background:#fff}.period.active{border:2px solid var(--blue);background:#edf3fb}.period>button{width:100%;height:72px;text-align:left;background:transparent;border:0;padding-right:30px}.period small{display:block;margin-top:9px;color:var(--muted);font-size:11px}.period input{position:absolute;right:9px;top:12px;accent-color:var(--blue)}.disclosure{align-self:end;height:72px;background:transparent;border-style:dashed;font-size:12px}.form-heading{padding:20px;border-bottom:1px solid var(--line)}.table-caption{padding:14px 18px;display:flex;justify-content:space-between;gap:12px}.scroll{overflow:auto}table{border-collapse:collapse;width:100%;table-layout:fixed}th,td{text-align:left;border-bottom:1px solid var(--line);padding:12px 14px;vertical-align:top}th{font-weight:400;color:var(--muted);font-size:12px}th.number,td.number{text-align:right}.code{color:var(--muted);font-size:12px}.section td{background:#f4f7fb;color:var(--muted);font-size:12px}.total{font-weight:600}.cell{border:0!important;background:transparent!important;width:100%;text-align:right;padding:3px!important;font-size:13px!important}.cell:hover{box-shadow:inset 0 0 0 1px #bfd0e5}.chosen-head{background:#edf3fb}.diff{background:#fff5df}.invalid{background:#fff0f0!important}.error{color:#b93232}.warn{color:#94600b}.help{border:1px solid currentColor;border-radius:50%;padding:0;width:19px;height:19px;color:#b93232;background:white;margin-left:7px;font-size:12px}.edit{display:block;margin:8px 0 0 auto;padding:0;border:0;background:none;color:var(--blue);text-decoration:underline;font-size:12px}.source-label{display:block;margin-top:6px;color:var(--blue);font-size:11px}.cell-note{font-size:11px;color:var(--muted);margin-top:5px}.cell-note summary{cursor:pointer;color:var(--blue)}.actions{display:flex;gap:10px;align-items:center;flex-wrap:wrap}.review{padding:20px}.review .actions{justify-content:flex-end;border-top:1px solid var(--line);padding-top:16px}.empty{text-align:center;padding:25px;color:var(--muted)}.details{padding:18px}.details>label{display:block;margin-top:16px}.details summary{cursor:pointer}.limit-content{padding:22px}.limit-value{font-size:32px;font-weight:600;color:var(--blue)}.metrics{display:flex;gap:20px;flex-wrap:wrap}.metric{padding:16px;background:#f5f8fc;border-radius:8px;flex:1;min-width:220px}.coefficients{display:flex;gap:18px;flex-wrap:wrap;margin:20px 0}.coefficients input[type=number]{width:90px}.limit-table{min-width:650px;table-layout:auto}.banner{padding:13px 16px;margin:12px 0;background:#fff6df;border-radius:7px;line-height:1.5}.banner.error{background:#fff0f0}dialog{border:1px solid var(--line);border-radius:12px;padding:24px;width:min(650px,calc(100vw - 32px));color:#112c48;max-height:85vh;overflow:auto}dialog::backdrop{background:#10283b66}dialog label{display:block;margin:20px 0}dialog .heading{align-items:start}#notice:empty,#warnings:empty{display:none}[hidden]{display:none!important}@media(max-width:760px){body{padding:8px}main{padding:14px}header{flex-wrap:wrap;padding:15px}nav{margin:0;gap:12px;flex-wrap:wrap}.company{flex-wrap:wrap}.amount{margin-left:0}.toolbar{flex-wrap:wrap}.heading{gap:10px}.table-caption{flex-wrap:wrap}.period{min-width:115px}}
.limit-table small{display:block;color:var(--muted);margin-top:5px;line-height:1.5}

.source-edited{display:inline-block;margin-top:7px;padding:3px 7px;border:1px solid #e8cc97;border-radius:5px;background:#fff3d9;color:#85580e;font-size:11px;font-weight:600;white-space:nowrap}.source-edited:focus-visible{outline:2px solid var(--blue);outline-offset:2px}

.period>button{height:auto;min-height:102px}
.period.limit-pass{background:#eff9f2;border-color:#97c8a7}
.period.limit-fail{background:#fff1f0;border-color:#dfa6a2}
.period.active{outline:2px solid var(--blue);outline-offset:1px;border-width:1px}
.period-limit-status{display:block;margin-top:9px;font-size:11px;line-height:1.4;color:var(--muted)}
.limit-pass .period-limit-status{color:#226c3e;font-weight:600}
.limit-fail .period-limit-status{color:#a5322a;font-weight:600}
.disclosure{height:102px}

.period.limit-error{background:#fff1f0;border-color:#dfa6a2}
.limit-error .period-limit-status{color:#a5322a;font-weight:600}
.period-errors,.period>.period-errors{display:inline-block;width:auto;min-height:0;height:auto;margin:7px 0 0;padding:4px 7px;background:#fff0ee;border:1px solid #dba49e;border-radius:5px;color:#a52e27;font-size:11px;font-weight:600;line-height:1.4;text-align:left}
.period>.period-errors{margin:0 10px 10px}
.period-errors:hover{background:#ffe1dc}

/* Independent limit colour and error text; equal card tracks across years. */
.periods{align-items:stretch}
.year-group{min-width:160px}
.year-cards{flex:1;align-items:stretch}
.period{display:flex;flex-direction:column;min-width:150px}
.period>button[data-period]{flex:1;min-height:95px;height:auto;padding:12px 30px 6px 12px}
.period-footer{display:flex;align-items:flex-end;min-height:29px;padding:0 12px 12px}
.period-errors,.period>.period-errors,.period-footer>.period-errors{background:transparent;border:0;border-radius:0;color:#b12f27;font-size:11px;font-weight:600;padding:0;margin:0;min-height:0;height:auto;width:auto;text-decoration:underline;text-underline-offset:3px}
.period-errors:hover,.period-footer>.period-errors:hover{background:transparent;color:#821a14}
th .period-errors{display:block;margin:7px 0 0 auto}
.disclosure-group{min-width:110px}
.disclosure-group>.disclosure{flex:1;align-self:stretch;height:auto;min-height:124px}

.balance-warning{background:#fff3d6}.balance-warning .help{color:#a46008;border-color:#d6972b;background:#fff8e8}

.period-footer{flex-direction:column;align-items:flex-start;gap:9px}.period-upload{height:auto;width:auto;padding:0;border:0;background:transparent;color:var(--blue);font-size:11px;text-align:left;text-decoration:underline;text-underline-offset:3px}

.import-actions{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:0 0 22px}
.import-action{display:flex;align-items:center;gap:18px;min-height:112px;padding:22px 26px;border-radius:12px;text-align:left;transition:background .15s,border-color .15s,box-shadow .15s}
.import-file{background:#275faa;border-color:#275faa;color:#fff;box-shadow:0 4px 12px #275faa18}
.import-file:hover{background:#204f91;border-color:#204f91;box-shadow:0 6px 16px #275faa26}
.import-tb{background:#fff;border-color:#c4d5ea;color:#173f70;box-shadow:0 2px 8px #173f7007}
.import-tb:hover{background:#f1f6fc;border-color:#8faed4}
.import-icon{display:grid;place-items:center;flex:0 0 50px;height:50px;border-radius:12px;background:#ffffff24}
.import-tb .import-icon{background:#edf3fb;color:#275faa}.import-icon svg{width:27px;height:27px}
.import-copy{display:flex;flex-direction:column;gap:7px;min-width:0}.import-copy strong{font-size:18px;font-weight:600;line-height:1.3}.import-copy>span{font-size:12px;line-height:1.5;color:#e1ebf8}.import-tb .import-copy>span{color:#61758d}
.import-arrow{margin-left:auto;font-size:24px;line-height:1;opacity:.75}.import-action:disabled{cursor:wait;opacity:.6}
@media(max-width:760px){.import-actions{grid-template-columns:1fr;gap:10px;margin-bottom:18px}.import-action{min-height:94px;padding:18px;gap:14px}.import-copy strong{font-size:16px}.import-icon{flex-basis:44px;height:44px}.import-arrow{font-size:21px}}
.company{flex-wrap:wrap}.company-title{flex-basis:100%}.company-details{display:grid;grid-template-columns:minmax(100px,1fr) minmax(180px,2fr) minmax(180px,2fr);gap:20px;flex-basis:100%;margin:0;padding-top:18px;border-top:1px solid var(--line)}.company-details dt{font-size:12px;color:var(--muted);margin-bottom:8px}.company-details dd{margin:0;line-height:1.5;overflow-wrap:anywhere}@media(max-width:760px){.company-details{grid-template-columns:1fr;gap:14px}}