*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
  :root {
    --navy: #0d1f40; --navy-mid: #162b56;
    --blue: #4a72b4; --blue-dark: #2d5090; --blue-light: #eef3fb; --blue-mid: #c8d8f0;
    --white: #ffffff; --gray-50: #f8f9fc; --gray-100: #eef0f5;
    --gray-300: #c4cad9; --gray-500: #6b7591; --gray-700: #2e3650; --gray-900: #111827;
  }
  html { scroll-behavior: smooth; }
  body { font-family: 'Inter', -apple-system, sans-serif; color: var(--gray-900); background: var(--white); line-height: 1.7; font-size: 16px; }

  /* NAV */
  nav { position: sticky; top: 0; z-index: 100; background: var(--navy); padding: 0 40px; display: flex; align-items: center; justify-content: space-between; height: 68px; border-bottom: 1px solid rgba(255,255,255,0.08); }
  .nav-logo img { height: 34px; width: auto; }
  .nav-links { display: flex; align-items: center; gap: 24px; }
  .nav-links a { color: #fff; text-decoration: none; font-size: 14px; font-weight: 600; transition: color 0.2s; }
  .nav-links a:hover { color: #fff; }
  .nav-cta { background: var(--blue); color: #fff !important; padding: 10px 20px; border-radius: 6px; font-weight: 600 !important; }
  .nav-cta:hover { background: #c75a10 !important; }

  /* HERO */
  .hero { background: var(--navy); padding: 64px 40px 72px; }
  .hero-inner { max-width: 800px; margin: 0 auto; }
  .breadcrumb { font-size: 13px; color: rgba(255,255,255,0.4); margin-bottom: 20px; }
  .breadcrumb a { color: rgba(255,255,255,0.5); text-decoration: none; }
  .breadcrumb a:hover { color: rgba(255,255,255,0.8); }
  .hero h1 { font-size: clamp(28px, 4vw, 44px); font-weight: 700; color: #fff; line-height: 1.15; margin-bottom: 18px; letter-spacing: -0.02em; }
  .hero-sub { font-size: 17px; color: #8aafdc; line-height: 1.75; max-width: 600px; }

  /* TOC */
  .toc-bar { background: var(--blue-light); border-bottom: 1px solid var(--blue-mid); padding: 20px 40px; }
  .toc-inner { max-width: 800px; margin: 0 auto; display: flex; gap: 32px; flex-wrap: wrap; align-items: center; }
  .toc-label { font-size: 11px; font-weight: 700; letter-spacing: 1.5px; text-transform: uppercase; color: var(--blue-dark); white-space: nowrap; }
  .toc-links { display: flex; gap: 20px; flex-wrap: wrap; }
  .toc-links a { font-size: 13px; color: var(--blue-dark); text-decoration: none; font-weight: 500; white-space: nowrap; }
  .toc-links a:hover { text-decoration: underline; }

  /* ARTICLE LAYOUT */
  .page-body { max-width: 800px; margin: 0 auto; padding: 0 40px; }

  /* ARTICLE SECTIONS */
  .article { padding: 72px 0; border-bottom: 1px solid var(--gray-100); }
  .article:last-child { border-bottom: none; }
  .article-num { font-size: 11px; font-weight: 700; letter-spacing: 2px; text-transform: uppercase; color: var(--blue); margin-bottom: 12px; }
  .article h2 { font-size: clamp(22px, 3vw, 32px); font-weight: 700; color: var(--gray-900); margin-bottom: 16px; line-height: 1.2; letter-spacing: -0.02em; }
  .article .lead { font-size: 17px; color: var(--gray-700); line-height: 1.75; margin-bottom: 32px; font-weight: 500; }
  .article p { font-size: 15px; color: var(--gray-500); line-height: 1.8; margin-bottom: 20px; }
  .article h3 { font-size: 18px; font-weight: 700; color: var(--gray-900); margin: 36px 0 12px; }
  .article h4 { font-size: 15px; font-weight: 700; color: var(--gray-700); margin: 24px 0 8px; }

  /* CALLOUT BOXES */
  .callout { background: var(--blue-light); border: 1px solid var(--blue-mid); border-left: 4px solid var(--blue); border-radius: 10px; padding: 20px 24px; margin: 28px 0; }
  .callout-title { font-size: 12px; font-weight: 700; letter-spacing: 1px; text-transform: uppercase; color: var(--blue-dark); margin-bottom: 8px; }
  .callout p { font-size: 14px; color: var(--gray-700); margin: 0; line-height: 1.65; }
  .callout strong { color: var(--navy); }

  .callout-warn { background: #fdf6ec; border-color: #e8a43a; border-left-color: #d4861a; }
  .callout-warn .callout-title { color: #8a5a0a; }
  .callout-warn p { color: #6b4a10; }

  /* COMPARISON TABLE */
  .compare-table { width: 100%; border-collapse: collapse; margin: 28px 0; font-size: 14px; }
  .compare-table th { background: var(--navy); color: #fff; padding: 12px 16px; text-align: left; font-weight: 600; font-size: 13px; }
  .compare-table th:first-child { border-radius: 8px 0 0 0; }
  .compare-table th:last-child { border-radius: 0 8px 0 0; }
  .compare-table td { padding: 12px 16px; border-bottom: 1px solid var(--gray-100); vertical-align: top; color: var(--gray-700); line-height: 1.6; }
  .compare-table tr:last-child td { border-bottom: none; }
  .compare-table tr:nth-child(even) td { background: var(--gray-50); }
  .tag-good { display: inline-block; background: #e8f5e9; color: #2e7d32; font-size: 11px; font-weight: 700; padding: 2px 8px; border-radius: 20px; }
  .tag-bad { display: inline-block; background: #fce8e8; color: #c62828; font-size: 11px; font-weight: 700; padding: 2px 8px; border-radius: 20px; }

  /* HIGHLIGHT STAT */
  .stat-row { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; margin: 28px 0; }
  .stat-box { background: var(--gray-50); border: 1px solid var(--gray-100); border-radius: 10px; padding: 20px; text-align: center; }
  .stat-box .num { font-size: 28px; font-weight: 700; color: var(--navy); letter-spacing: -0.03em; margin-bottom: 6px; }
  .stat-box .desc { font-size: 12px; color: var(--gray-500); line-height: 1.5; }

  /* STEP LIST */
  .step-list { list-style: none; display: flex; flex-direction: column; gap: 16px; margin: 24px 0; }
  .step-list li { display: flex; gap: 16px; align-items: flex-start; }
  .step-num { width: 28px; height: 28px; background: var(--blue); color: #fff; border-radius: 50%; display: flex; align-items: center; justify-content: center; font-size: 12px; font-weight: 700; flex-shrink: 0; margin-top: 2px; }
  .step-list li p { font-size: 14px; color: var(--gray-700); line-height: 1.65; margin: 0; }
  .step-list li strong { display: block; font-size: 14px; font-weight: 700; color: var(--gray-900); margin-bottom: 4px; }

  /* KBOB TABLE */
  .kbob-table { width: 100%; border-collapse: collapse; margin: 28px 0; font-size: 13px; }
  .kbob-table th { background: var(--navy); color: #fff; padding: 10px 14px; text-align: left; font-size: 12px; font-weight: 600; }
  .kbob-table td { padding: 10px 14px; border-bottom: 1px solid var(--gray-100); color: var(--gray-700); }
  .kbob-table tr:nth-child(even) td { background: var(--gray-50); }
  .kbob-source { font-size: 11px; color: var(--gray-500); margin-top: 8px; font-style: italic; }

  /* CTA BLOCK */
  .article-cta { background: var(--navy); border-radius: 14px; padding: 32px; margin-top: 40px; display: flex; gap: 24px; align-items: center; justify-content: space-between; flex-wrap: wrap; }
  .article-cta h4 { font-size: 18px; font-weight: 700; color: #fff; margin-bottom: 6px; }
  .article-cta p { font-size: 14px; color: #8aafdc; line-height: 1.6; max-width: 420px; margin: 0; }
  .cta-btn { background: var(--blue); color: #fff; padding: 13px 24px; border-radius: 8px; text-decoration: none; font-size: 14px; font-weight: 700; white-space: nowrap; transition: background 0.2s; flex-shrink: 0; display: inline-block; }
  .cta-btn:hover { background: var(--blue-dark); }

  /* FOOTER */
  footer { background: var(--navy); padding: 48px 40px 32px; margin-top: 0; }
  .footer-inner { max-width: 1100px; margin: 0 auto; }
  .footer-top { display: flex; gap: 60px; justify-content: space-between; align-items: flex-start; flex-wrap: wrap; padding-bottom: 32px; border-bottom: 1px solid rgba(255,255,255,0.1); margin-bottom: 24px; }
  .footer-logo img { height: 28px; filter: brightness(0) invert(1); opacity: 0.8; margin-bottom: 10px; }
  .footer-desc { font-size: 13px; color: rgba(255,255,255,0.4); max-width: 240px; line-height: 1.65; }
  .footer-col h5 { font-size: 11px; font-weight: 700; letter-spacing: 1px; text-transform: uppercase; color: rgba(255,255,255,0.3); margin-bottom: 14px; }
  .footer-col a, .footer-col p { display: block; font-size: 13px; color: rgba(255,255,255,0.55); text-decoration: none; margin-bottom: 8px; line-height: 1.6; }
  .footer-col a:hover { color: #fff; }
  .footer-bottom { display: flex; justify-content: space-between; align-items: center; flex-wrap: wrap; gap: 8px; }
  .footer-bottom p { font-size: 12px; color: rgba(255,255,255,0.3); }
  .finma-badge { font-size: 12px; color: rgba(255,255,255,0.4); background: rgba(255,255,255,0.07); padding: 4px 12px; border-radius: 20px; }

  @media (max-width: 768px) {
    nav { padding: 0 20px; }
    .hero { padding: 48px 20px; }
    .toc-bar { padding: 16px 20px; }
    .page-body { padding: 0 20px; }
    .stat-row { grid-template-columns: 1fr; }
    .article-cta { flex-direction: column; gap: 16px; }
    footer { padding: 40px 20px 24px; }
    .footer-top { flex-direction: column; gap: 28px; }
  }

  /* HAMBURGER */
  .hamburger { display: none; background: none; border: none; cursor: pointer; padding: 6px; z-index: 201; }
  .hamburger span { display: block; width: 22px; height: 2px; background: #fff; margin: 5px 0; border-radius: 2px; transition: all .3s; }
  .hamburger.open span:nth-child(1) { transform: rotate(45deg) translate(5px,5px); }
  .hamburger.open span:nth-child(2) { opacity: 0; }
  .hamburger.open span:nth-child(3) { transform: rotate(-45deg) translate(5px,-5px); }
  .mobile-menu { display: none; position: fixed; top: 68px; left: 0; right: 0; bottom: 0; background: var(--navy); z-index: 199; padding: 32px 24px; flex-direction: column; gap: 0; overflow-y: auto; }
  .mobile-menu.open { display: flex; }
  .mobile-menu a { color: rgba(255,255,255,0.85); text-decoration: none; font-size: 17px; font-weight: 500; padding: 16px 0; border-bottom: 1px solid rgba(255,255,255,0.08); }
  .mobile-menu a:hover { color: #fff; }
  .mobile-cta { background: var(--blue) !important; color: #fff !important; padding: 14px 24px !important; border-radius: 8px; text-align: center; margin-top: 16px; border: none !important; font-weight: 600 !important; }
  @media (max-width: 960px) {
    .nav-links { display: none; }
    .hamburger { display: block; }
  }
  @media (max-width: 768px) {
    nav { padding: 0 20px; }
    .hero { padding: 48px 20px; }
  }
  @media (max-width: 480px) {
    nav { height: 60px; }
    .mobile-menu { top: 60px; }
  }