.fatca { --f-paper:#fffcf7; --f-line:#d8cabe; color:var(--ink,#221814); background:var(--bg,#f6f1e8); padding:2rem 1.1rem 4rem; font-family:var(--font-body,Assistant,sans-serif); }
.fatca *, .fatca *::before, .fatca *::after { box-sizing:border-box; }
.fatca [hidden] { display:none!important; }
.fatca a { color:var(--red,#6e1626); text-underline-offset:.2em; }
.fatca a:hover { text-decoration-thickness:2px; }
.fatca :is(a,button,input,summary,[tabindex]):focus-visible { outline:3px solid var(--red,#6e1626); outline-offset:4px; }
.fatca :is(h1,h2,h3,p,figure) { margin-block-start:0; }
.fatca h1, .fatca h2 { text-wrap:balance; }
.fatca p, .fatca li, .fatca td, .fatca th { overflow-wrap:break-word; }
.fatca h2 { font-family:var(--font-editorial,Assistant,serif); font-size:1.75rem; line-height:1.3; margin-block-end:1rem; }
.fatca h3 { font-size:1.2rem; line-height:1.45; margin-block-end:.45rem; }
.fatca p { font-size:1.125rem; line-height:1.85; margin-block-end:1.1rem; }
.fatca-hero { max-width:1160px; margin-inline:auto; padding-block:1rem 2rem; position:relative; }
.fatca-eyebrow { font-size:.93rem!important; font-weight:700; color:var(--red,#6e1626); }
.fatca-hero h1 { font-family:var(--font-editorial,Assistant,serif); font-size:clamp(2.2rem,5vw,3.8rem); line-height:1.15; max-width:16ch; margin-block-end:1.2rem; }
.fatca-lead { max-width:52ch; font-size:1.23rem!important; color:var(--ink-soft,#5a4f48); }
.fatca-meta { display:flex; flex-wrap:wrap; gap:.45rem 1.4rem; font-size:.9rem; line-height:1.6; color:var(--ink-muted,#6c6058); }
.fatca-hero__paper { display:none; }
.fatca-intro, .fatca-start, .fatca-layout { max-width:1160px; margin-inline:auto; }
.fatca-intro { border-block:1px solid var(--f-line); padding-block:1.3rem; }
.fatca-intro>h2 { font-size:1.25rem; font-family:inherit; }
.fatca-summary { display:grid; gap:1rem; }
.fatca-summary>div { position:relative; padding-inline-start:2.2rem; }
.fatca-summary>div>span { position:absolute; inset-inline-start:0; inset-block-start:.15rem; color:var(--red,#6e1626); font-size:.85rem; font-weight:700; }
.fatca-summary h3 { font-size:1.08rem; }
.fatca-summary p { font-size:1rem; line-height:1.65; margin:0; color:var(--ink-soft,#5a4f48); }
.fatca-start { margin-block:2.2rem 2.6rem; }
.fatca-start>h2 { font-size:1.45rem; }
.fatca-start>div { display:grid; gap:.75rem; }
.fatca-start a { display:grid; grid-template-columns:1fr 1.3rem; gap:.3rem 1rem; border:1px solid var(--f-line); background:var(--f-paper); border-radius:16px; padding:1rem 1.15rem; text-decoration:none; }
.fatca-start strong { font-size:1.12rem; }
.fatca-start a>span { color:var(--ink-soft,#5a4f48); font-size:.98rem; line-height:1.5; }
.fatca-start svg { width:1.3rem; height:1.3rem; grid-column:2; grid-row:1/3; align-self:center; stroke:currentColor; stroke-width:1.7; fill:none; }
.fatca-toc { border:1px solid var(--f-line); border-radius:16px; padding:1rem; margin-block-end:2.5rem; }
.fatca-toc h2 { font-family:inherit; font-size:1rem; margin-block-end:.65rem; }
.fatca-toc nav { display:flex; flex-wrap:wrap; gap:.45rem 1rem; }
.fatca-toc nav>h2 { width:100%; }
.fatca-toc a { font-size:.98rem; line-height:1.9; }
.fatca-reading { min-width:0; }
.fatca-section { padding-block:0 2.5rem; margin-block-end:2.5rem; border-block-end:1px solid var(--f-line); scroll-margin-block-start:6.5rem; }
.fatca-short { background:var(--f-paper); border:1px solid var(--f-line); border-inline-start:4px solid var(--red,#6e1626); border-radius:12px; padding:.85rem 1rem; font-size:1.15rem!important; line-height:1.7!important; margin-block-end:1.5rem!important; }
.fatca-short strong { color:var(--red,#6e1626); }
.fatca-glossary { max-width:1160px; margin:0 auto 2.6rem; border:1px solid var(--f-line); border-radius:16px; background:var(--f-paper); scroll-margin-block-start:6.5rem; }
.fatca-glossary>summary { cursor:pointer; padding:1rem 1.15rem; font-weight:700; font-size:1.12rem; line-height:1.5; }
.fatca-glossary>summary::marker { color:var(--red,#6e1626); }
.fatca-glossary dl { margin:0; padding:0 1.15rem 1.15rem; display:grid; gap:.2rem 2rem; }
.fatca-glossary dl>div { padding-block:.7rem; border-block-start:1px solid var(--f-line); }
.fatca-glossary dt { font-weight:700; color:var(--red,#6e1626); font-size:1.02rem; }
.fatca-glossary dd { margin:0; font-size:1rem; line-height:1.65; color:var(--ink-soft,#5a4f48); }
.fatca-toc a[aria-current="true"] { font-weight:700; text-decoration-thickness:2px; }
.fatca-section-head>span { color:var(--red,#6e1626); font-weight:700; font-size:.85rem; display:block; margin-block-end:.45rem; }
.fatca-flow { margin:1.7rem 0; padding:1.15rem; background:#ece6e6; border-radius:20px; }
.fatca-flow>figcaption { font-weight:700; font-size:1.2rem; margin-block-end:1rem; }
.fatca-flow__lanes { display:grid; gap:1rem; }
.fatca-flow__lane { background:var(--f-paper); border:1px solid var(--f-line); border-radius:14px; padding:1rem; }
.fatca-flow__lane h3 { color:var(--red,#6e1626); font-size:1.05rem; }
.fatca-flow ol { list-style:none; margin:1rem 0; padding:0; }
.fatca-flow li { position:relative; border-inline-start:2px solid var(--yellow,#d9a23a); padding:.65rem .8rem; margin-block-end:1.35rem; font-weight:600; font-size:1rem; background:var(--bg,#f6f1e8); border-radius:0 8px 8px 0; }
.fatca-flow li:last-child { margin-block-end:0; }
.fatca-flow li:not(:last-child)::after { content:''; position:absolute; left:50%; inset-block-end:-1rem; width:.55rem; height:.55rem; border-right:2px solid var(--red,#6e1626); border-bottom:2px solid var(--red,#6e1626); transform:translateX(-50%) rotate(45deg); }
.fatca-flow__lane p { font-size:.98rem; line-height:1.65; margin:0; color:var(--ink-soft,#5a4f48); }
.fatca-note { margin-block:1.5rem; padding:1.15rem; border-inline-start:4px solid var(--yellow,#d9a23a); background:var(--f-paper); border-radius:12px; }
.fatca-note p { margin:0; font-size:1.06rem; }
.fatca-note h3 { font-size:1.15rem; }
.fatca-table-wrap { overflow-x:auto; overscroll-behavior-inline:contain; margin-block:1.5rem; border-radius:12px; border:1px solid var(--f-line); }
.fatca table { border-collapse:collapse; width:100%; background:var(--f-paper); font-size:1rem; line-height:1.65; }
.fatca caption { text-align:start; font-weight:700; padding:.8rem 1rem; color:var(--red,#6e1626); background:var(--bg,#f6f1e8); }
.fatca th, .fatca td { padding:.85rem; text-align:start; vertical-align:top; border-block-start:1px solid var(--f-line); }
.fatca thead th { background:#ece6e6; font-size:.95rem; }
.fatca tbody th { min-width:7rem; width:27%; font-weight:600; }
.fatca-refs { font-size:.86rem!important; line-height:1.65!important; margin-block:1.1rem 0!important; color:var(--ink-muted,#6c6058); }
.fatca-refs a { display:inline; }
.fatca-question { border-block-start:1px solid var(--f-line); }
.fatca-question summary, .fatca-case summary { cursor:pointer; padding-block:1rem; font-size:1.12rem; line-height:1.6; font-weight:600; }
.fatca-question summary::marker, .fatca-case summary::marker { color:var(--red,#6e1626); }
.fatca-question[open] { padding-block-end:1rem; }
.fatca-question[open]>summary { color:var(--red,#6e1626); }
.fatca-question>div { padding-inline:.15rem; }
.fatca-question>div>p { font-size:1.06rem; }
.fatca-list { padding-inline-start:1.3rem; }
.fatca-list li { font-size:1.08rem; line-height:1.85; margin-block-end:.8rem; }
.fatca-numbers { display:grid; gap:1rem; margin-block:1.7rem 2rem; }
.fatca-numbers>div { padding:1rem; border-block-start:2px solid var(--yellow,#d9a23a); background:var(--f-paper); border-radius:0 0 12px 12px; }
.fatca-numbers b { display:block; font-size:2.4rem; line-height:1.1; color:var(--red,#6e1626); margin-block-end:.6rem; }
.fatca-numbers p { font-size:.98rem; line-height:1.65; margin:0; }
.fatca-case { border:1px solid var(--f-line); border-radius:14px; padding-inline:1rem; margin-block-end:1rem; background:var(--f-paper); }
.fatca-case summary>span { display:block; font-size:.88rem; color:var(--red,#6e1626); }
.fatca-case summary>strong { display:block; margin-block:.3rem; overflow-wrap:anywhere; }
.fatca-case summary>small { display:block; font-size:.88rem; font-weight:400; color:var(--ink-muted,#6c6058); }
.fatca-case>div { padding-block-end:1rem; }
.fatca-case>div>p { font-size:1.06rem; }
.fatca-search { margin-block:1rem; }
.fatca-search label { display:block; font-size:.98rem; font-weight:600; margin-block-end:.5rem; }
.fatca-search input { width:100%; max-width:100%; border:1px solid #9c8c81; border-radius:12px; padding:.85rem 1rem; background:var(--f-paper); color:var(--ink,#221814); font:inherit; font-size:1rem; }
.fatca-search input::placeholder { color:var(--ink-muted,#6c6058); opacity:1; }
.fatca-search p { font-size:.9rem; margin:.5rem 0; color:var(--ink-muted,#6c6058); }
.fatca-next { background:#ece6e6; padding:1.2rem; border-radius:18px; margin-block-end:2.5rem; scroll-margin-block-start:6.5rem; }
.fatca-levels { display:grid; gap:.75rem; margin-block:1rem 1.5rem; }
.fatca-level { background:var(--f-paper); border:1px solid var(--f-line); border-inline-start:6px solid var(--yellow,#d9a23a); border-radius:12px; padding:.9rem 1rem; }
.fatca-level[data-level="high"], .fatca-level[data-level="severe"] { border-inline-start-color:var(--red,#6e1626); }
.fatca-level[data-level="severe"] { background:#f6e7e9; }
.fatca-level>span { display:inline-block; font-size:.85rem; font-weight:700; color:var(--red,#6e1626); margin-block-end:.3rem; }
.fatca-level h4 { font-size:1.06rem; line-height:1.5; margin:0 0 .35rem; }
.fatca-level p { font-size:1rem!important; line-height:1.7!important; margin:0!important; }
.fatca-next ol { list-style:none; padding:0; counter-reset:fatca-step; margin:1.2rem 0 0; }
.fatca-next li { counter-increment:fatca-step; position:relative; padding-inline-start:2.2rem; margin-block-end:1.4rem; }
.fatca-next li::before { content:counter(fatca-step); position:absolute; inset-inline-start:0; color:var(--red,#6e1626); font-size:1.3rem; font-weight:700; }
.fatca-next p { font-size:1.05rem; }
.fatca-print { border:1px solid var(--red,#6e1626); color:var(--red,#6e1626); background:var(--f-paper); border-radius:30px; padding:.65rem 1rem; font:inherit; cursor:pointer; }
.fatca-sources { padding-inline-start:1.6rem; }
.fatca-sources li { font-size:.98rem; line-height:1.7; margin-block-end:.65rem; scroll-margin-block-start:7rem; }
.fatca-sources li:target { background:#efe0b8; border-radius:5px; }
.fatca-related h2 { font-size:1.4rem; }
.fatca-related ul { padding-inline-start:1.2rem; line-height:1.9; }
.fatca-disclaimer { font-size:.95rem!important; color:var(--ink-muted,#6c6058); margin-block:2rem!important; }
.fatca-back { display:inline-block; font-size:.95rem; }
@media (max-width:599px) {
  .fatca-table-wrap { overflow:visible; border:0; border-radius:0; }
  .fatca table, .fatca tbody, .fatca tr, .fatca tbody th, .fatca td { display:block; width:auto; }
  .fatca table { background:none; }
  .fatca caption { display:block; padding:0 0 .7rem; background:none; }
  .fatca thead { position:absolute; width:1px; height:1px; overflow:hidden; clip-path:inset(50%); white-space:nowrap; }
  .fatca tbody tr { background:var(--f-paper); border:1px solid var(--f-line); border-radius:12px; padding:.9rem 1rem; margin-block-end:.75rem; }
  .fatca tbody th { border:0; padding:0 0 .35rem; font-weight:700; font-size:1.06rem; min-width:0; }
  .fatca td { border:0; padding:.35rem 0 0; }
  .fatca td::before { content:attr(data-label); display:block; font-size:.85rem; font-weight:700; color:var(--ink-muted,#6c6058); }
}
@media (min-width:600px) {
  .fatca-glossary dl { grid-template-columns:repeat(2,minmax(0,1fr)); }
  .fatca { padding-inline:1.6rem; }
  .fatca-summary { grid-template-columns:repeat(2,minmax(0,1fr)); gap:1.5rem; }
  .fatca-numbers { grid-template-columns:repeat(3,minmax(0,1fr)); }
  .fatca-levels { grid-template-columns:repeat(2,minmax(0,1fr)); }
  .fatca-flow__lanes { grid-template-columns:repeat(2,minmax(0,1fr)); }
}
@media (min-width:1000px) {
  .fatca { padding-block-start:3rem; }
  .fatca-hero { display:grid; grid-template-columns:minmax(0,1fr) 220px; gap:4rem; align-items:center; padding-block-end:3rem; }
  .fatca-hero__paper { display:block; min-height:230px; position:relative; border:2px solid var(--red,#6e1626); border-radius:8px; background:var(--f-paper); padding:1.6rem; transform:rotate(-4deg); box-shadow:10px 10px 0 #e8ddcb; }
  .fatca-paper-label { display:block; font-weight:700; font-size:2.2rem; color:var(--red,#6e1626); direction:ltr; }
  .fatca-paper-line { display:block; width:100%; border-block-end:1px solid #bcb0a4; margin-block:1.25rem; }
  .fatca-paper-line:nth-last-child(2) { width:65%; }
  .fatca-paper-stamp { display:inline-block; border:2px solid var(--red,#6e1626); border-radius:5px; padding:.25rem .6rem; color:var(--red,#6e1626); font-weight:700; transform:rotate(9deg); position:absolute; inset-inline-end:-1rem; inset-block-end:1.1rem; background:#eed8ad; }
  .fatca-summary { grid-template-columns:repeat(4,minmax(0,1fr)); }
  .fatca-start>div { grid-template-columns:repeat(3,minmax(0,1fr)); }
  .fatca-layout { display:grid; grid-template-columns:190px minmax(0,820px); gap:4rem; align-items:start; }
  .fatca-toc { position:sticky; inset-block-start:6.5rem; margin:0; background:var(--f-paper); }
  .fatca-toc nav { display:block; }
  .fatca-toc a { display:block; padding-block:.25rem; }
  .fatca-section { padding-block-end:3rem; margin-block-end:3rem; }
  .fatca-next { padding:2rem; }
}
@media print {
  body>.nav, body>.nav__secondary, body>.footer, body>.guide-return { display:none!important; }
  .fatca { padding:0; background:white; }
  .fatca-glossary>summary { list-style:none; }
  .fatca-toc, .fatca-start, .fatca-search, .fatca-print, .fatca-back, .fatca-hero__paper, .fatca-refs { display:none!important; }
  .fatca-layout, .fatca-hero { display:block; }
  .fatca-question>div, .fatca-case>div { display:block!important; }
  .fatca-section { break-inside:auto; padding-block:1rem; margin-block:1rem; }
  .fatca :is(h2,h3,summary) { break-after:avoid; }
  .fatca-sources a { overflow-wrap:anywhere; }
}