.fixed{position:fixed}.flex{display:flex}:root{--red:#ce1126;--red-dark:#a50e1f;--red-light:#fdf0f2;--red-mid:#e8303f;--green:#009a44;--green-dark:#007533;--green-light:#e8f7ef;--green-mid:#00b84f;--black:#0d0d0d;--black-soft:#111827;--white:#fff;--gray-50:#f9fafb;--gray-100:#f3f4f6;--gray-200:#e5e7eb;--gray-400:#9ca3af;--gray-600:#4b5563;--gray-800:#1f2937;--border:#e2e8f0;--text:#0f172a;--text-muted:#64748b}*{box-sizing:border-box;margin:0;padding:0}html{scroll-behavior:smooth}body{background:var(--gray-100);color:var(--text);-webkit-font-smoothing:antialiased;font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,sans-serif;font-size:17px;line-height:1.8}.nav{background:var(--black-soft);z-index:100;border-bottom:3px solid var(--red);justify-content:space-between;align-items:center;height:66px;padding:0 2.5rem;display:flex;position:sticky;top:0}.nav-logo{color:#fff;letter-spacing:-.02em;font-size:22px;font-weight:900;text-decoration:none}.nav-logo span{color:var(--green-mid)}.nav-links{gap:4px;display:flex}.nav-btn{color:#ffffffbf;cursor:pointer;background:0 0;border:none;border-radius:8px;padding:8px 18px;font-family:inherit;font-size:15px;font-weight:600;text-decoration:none;transition:all .15s;display:inline-block}.nav-btn:hover{color:#fff;background:#ffffff1a}.nav-btn.active{color:#fff;background:var(--red);font-weight:800}.page-wrapper{max-width:1280px;margin:0 auto;padding:0 2.5rem 4rem}.hero{text-align:center;color:#fff;background:linear-gradient(145deg,#006630 0%,#009a44 45%,#00b84f 100%);width:100%;padding:5rem 2.5rem 4rem;position:relative;overflow:hidden}.hero:before{content:"";background:var(--red);width:16px;height:100%;position:absolute;top:0;left:0}.hero:after{content:"";background:linear-gradient(90deg, var(--red) 25%, var(--white) 25%, var(--white) 50%, var(--black-soft) 50%, var(--black-soft) 75%, var(--green-dark) 75%);height:6px;position:absolute;bottom:0;left:0;right:0}.hero-inner{max-width:1280px;margin:0 auto}.eyebrow{color:#fff;letter-spacing:.06em;background:#fff3;border:1.5px solid #ffffff73;border-radius:30px;align-items:center;gap:6px;margin-bottom:1.5rem;padding:6px 18px;font-size:13px;font-weight:700;display:inline-flex}.hero h1{letter-spacing:-.03em;margin-bottom:1rem;font-size:clamp(28px,5vw,52px);font-weight:900;line-height:1.1}.hero h1 em{color:#fff;opacity:.9;font-style:normal;display:block}.hero-desc{color:#ffffffe6;max-width:620px;margin:0 auto 1rem;font-size:19px;font-weight:500;line-height:1.7}.ar-hero{color:#fff;direction:rtl;margin:.5rem 0 .25rem;font-size:24px;font-weight:800}.ar-sub{color:#fffc;margin-bottom:2rem;font-size:15px}.pills{flex-wrap:wrap;justify-content:center;gap:10px;padding:0 1rem;display:flex}.pill{color:#fff;background:#0003;border:1px solid #ffffff4d;border-radius:30px;padding:6px 15px;font-size:13px;font-weight:600}.calc-card{background:var(--white);border-radius:24px;margin-bottom:1.5rem;overflow:hidden;box-shadow:0 24px 80px #0000002e}.calc-header{background:linear-gradient(135deg, var(--red) 0%, #8b0000 100%);color:#fff;flex-wrap:wrap;justify-content:space-between;align-items:flex-start;gap:1rem;padding:2.25rem 2.5rem;display:flex}.calc-header-title{color:#fff;letter-spacing:-.01em;font-size:24px;font-weight:900;line-height:1.3}.calc-header-sub{color:#fffc;margin-top:5px;font-size:14px;font-weight:600}.calc-body{grid-template-columns:1.1fr .9fr;display:grid}.calc-left{border-right:2px solid var(--gray-200);background:var(--white);padding:2.5rem}.calc-right{background:var(--gray-50);padding:2.5rem}.field{margin-bottom:1.5rem}.field label{color:var(--gray-600);letter-spacing:.07em;text-transform:uppercase;margin-bottom:7px;font-size:12px;font-weight:800;display:block}.field input,.field select{border:2px solid var(--border);background:var(--white);width:100%;height:54px;color:var(--text);border-radius:12px;padding:0 18px;font-family:inherit;font-size:17px;font-weight:600;transition:border-color .15s,box-shadow .15s}.field input:focus,.field select:focus{border-color:var(--red);outline:none;box-shadow:0 0 0 4px #ce11261a}.tab-row{border:2px solid var(--border);border-radius:12px;margin-bottom:1rem;display:flex;overflow:hidden}.tab-btn{background:var(--white);cursor:pointer;color:var(--text-muted);border:none;flex:1;padding:11px;font-family:inherit;font-size:14px;font-weight:700;transition:all .15s}.tab-btn.active{background:var(--red);color:#fff}.date-inputs{grid-template-columns:1fr 1fr;gap:.75rem;display:grid}.date-label{color:var(--text-muted);letter-spacing:.05em;text-transform:uppercase;margin-bottom:5px;font-size:12px;font-weight:700}.radio-wrap{flex-wrap:wrap;gap:1.5rem;padding:6px 0;display:flex}.radio-wrap label{cursor:pointer;color:var(--text);align-items:center;gap:8px;font-size:17px;font-weight:700;display:flex}.radio-wrap input[type=radio]{width:20px;height:20px;accent-color:var(--red)}.btn-go{background:linear-gradient(135deg, var(--green) 0%, var(--green-dark) 100%);color:#fff;cursor:pointer;letter-spacing:-.01em;border:none;border-radius:14px;width:100%;height:62px;margin-top:.5rem;font-family:inherit;font-size:20px;font-weight:900;transition:all .15s;box-shadow:0 8px 24px #009a4459}.btn-go:hover{transform:translateY(-2px);box-shadow:0 12px 32px #009a4473}.adv-toggle{background:var(--gray-100);border:2px dashed var(--gray-200);text-align:left;width:100%;color:var(--red);cursor:pointer;border-radius:10px;justify-content:space-between;margin-bottom:.5rem;padding:10px 16px;font-family:inherit;font-size:14px;font-weight:800;transition:all .15s;display:flex}.adv-toggle:hover{background:var(--red-light);border-color:var(--red)}.adv-body{display:none}.adv-body.open{display:block}.err{background:var(--red-light);border:2px solid var(--red);color:var(--red-dark);border-radius:10px;margin-top:1rem;padding:14px 18px;font-size:16px;font-weight:700;display:none}.err.on{display:block}.result-wrap{flex-direction:column;gap:1rem;height:100%;display:none}.result-wrap.on{display:flex}.res-top{background:linear-gradient(135deg, var(--green) 0%, var(--green-dark) 100%);text-align:center;color:#fff;border-radius:18px;padding:2.25rem;box-shadow:0 10px 30px #009a444d}.res-lbl{color:#ffffffd9;letter-spacing:.1em;text-transform:uppercase;margin-bottom:10px;font-size:11px;font-weight:800}.res-amt{color:#fff;letter-spacing:-.02em;font-size:clamp(32px,5vw,48px);font-weight:900;line-height:1.1}.res-sub{color:#ffffffd9;margin-top:8px;font-size:14px;font-weight:700}.bdown{background:var(--white);border:2px solid var(--gray-200);border-radius:14px;flex:1;overflow:hidden}.br{border-bottom:1px solid var(--gray-200);justify-content:space-between;align-items:center;padding:13px 18px;font-size:15px;display:flex}.br:last-child{border-bottom:none}.br .bl{color:var(--text-muted);font-weight:600}.br .bv{color:var(--text);font-size:16px;font-weight:900}.res-note{color:var(--text-muted);background:var(--gray-50);border-left:4px solid var(--red);border-radius:10px;padding:14px 18px;font-size:13px;font-weight:600;line-height:1.65}.empty-state{text-align:center;min-height:320px;color:var(--text-muted);background:var(--white);border:2px dashed var(--gray-200);border-radius:18px;flex-direction:column;justify-content:center;align-items:center;display:flex}.empty-icon{opacity:.35;margin-bottom:14px;font-size:52px}.empty-state p{font-size:17px;font-weight:700;line-height:1.5}.accrual-card{background:var(--white);border-radius:18px;margin-bottom:1.5rem;padding:2rem 2.5rem;box-shadow:0 4px 24px #00000012}.accrual-title{align-items:center;gap:10px;margin-bottom:1.25rem;font-size:20px;font-weight:900;display:flex}.accrual-title:before{content:"";background:linear-gradient(180deg, var(--red) 50%, var(--green) 50%);border-radius:3px;flex-shrink:0;width:5px;height:26px;display:inline-block}.chart-placeholder{height:150px;color:var(--text-muted);background:var(--gray-100);border:2px dashed var(--gray-200);text-align:center;border-radius:12px;justify-content:center;align-items:center;padding:1rem;font-size:16px;font-weight:700;display:flex}.chart-bars{align-items:flex-end;gap:5px;height:150px;display:flex}.bar-wrap{flex-direction:column;flex:1;align-items:center;gap:4px;display:flex}.bar{background:var(--green-light);border:1.5px solid var(--green-mid);border-radius:4px 4px 0 0;width:100%;min-height:3px;transition:height .4s}.bar.current{background:linear-gradient(180deg, var(--red) 0%, var(--red-dark) 100%);border-color:var(--red-dark)}.bar-yr{color:var(--text-muted);white-space:nowrap;font-size:10px;font-weight:700}.stats{grid-template-columns:repeat(4,1fr);gap:1.25rem;margin:2rem 0;display:grid}.stat{background:var(--white);text-align:center;border-top:5px solid var(--red);border-radius:18px;padding:1.75rem;transition:transform .15s;box-shadow:0 4px 20px #00000012}.stat:nth-child(2n){border-top-color:var(--green)}.stat:hover{transform:translateY(-4px)}.stat-n{color:var(--red);letter-spacing:-.02em;font-size:32px;font-weight:900}.stat:nth-child(2n) .stat-n{color:var(--green)}.stat-l{color:var(--text-muted);margin-top:5px;font-size:14px;font-weight:600;line-height:1.4}.sec{margin:3rem 0}.sec-hd{letter-spacing:-.02em;align-items:center;gap:12px;margin-bottom:.4rem;font-size:30px;font-weight:900;display:flex}.sec-hd:before{content:"";background:linear-gradient(180deg, var(--red) 50%, var(--green) 50%);border-radius:3px;flex-shrink:0;width:5px;height:32px;display:inline-block}.sec-sd{color:var(--text-muted);margin-bottom:1.5rem;margin-left:17px;font-size:18px;font-weight:500}.card{background:var(--white);border-radius:18px;margin-bottom:1.25rem;padding:2.25rem 2.5rem;box-shadow:0 4px 24px #00000012}.card h2{letter-spacing:-.01em;margin-bottom:1rem;font-size:24px;font-weight:900}.card h3{margin-bottom:.6rem;font-size:19px;font-weight:800}.card p{color:var(--text-muted);margin-bottom:1rem;font-size:17px;line-height:1.8}.card p:last-child{margin-bottom:0}.card ul,.card ol{gap:6px;margin:.5rem 0;padding-left:1.25rem;display:grid}.card li{color:var(--text-muted);font-size:17px;line-height:1.7}.badge{letter-spacing:.06em;border-radius:30px;margin-bottom:1rem;padding:5px 14px;font-size:12px;font-weight:900;display:inline-block}.bg-teal{background:var(--green-light);color:var(--green-dark)}.bg-red{background:var(--red-light);color:var(--red-dark)}.bg-blue{color:#1d4ed8;background:#eff6ff}.bg-amber{color:#92400e;background:#fffbeb}.bg-gray{background:var(--gray-200);color:var(--gray-600)}.tbl-wrap{border:2px solid var(--gray-200);border-radius:12px;margin-top:1rem;overflow:hidden}table{border-collapse:collapse;width:100%;font-size:15px}th{background:var(--red);color:#fff;text-align:left;white-space:nowrap;letter-spacing:.04em;padding:15px 18px;font-size:14px;font-weight:800}td{border-bottom:1px solid var(--gray-200);color:var(--text-muted);padding:13px 18px;font-size:15px;font-weight:500;line-height:1.5}tr:last-child td{border-bottom:none}td:first-child{color:var(--text);font-weight:800}tr:nth-child(2n) td{background:var(--gray-50)}tr.hl td{background:var(--green-light);color:var(--green-dark);font-weight:700}tr.hl td:first-child{color:var(--green-dark)}.two-col{grid-template-columns:1fr 1fr;gap:1.25rem;margin-bottom:1.25rem;display:grid}.three-col,.steps-3{grid-template-columns:repeat(3,1fr);gap:1rem;display:grid}.mini-card{background:var(--white);border:2px solid var(--gray-200);border-radius:16px;padding:1.75rem;transition:border-color .15s,transform .15s}.mini-card:hover{border-color:var(--red);transform:translateY(-3px)}.mini-card h3{margin-bottom:.6rem;font-size:17px;font-weight:900}.mini-card p,.mini-card li{color:var(--text-muted);font-size:16px;line-height:1.7}.mini-card ul{gap:5px;margin-top:.4rem;padding-left:1.1rem;display:grid}.step-card{background:var(--white);border:2px solid var(--gray-200);border-top:5px solid var(--red);border-radius:16px;padding:1.75rem;transition:transform .15s}.step-card:nth-child(2n){border-top-color:var(--green)}.step-card:hover{transform:translateY(-4px)}.step-n{color:var(--red);letter-spacing:.1em;margin-bottom:.6rem;font-size:12px;font-weight:900}.step-card h4{margin-bottom:7px;font-size:18px;font-weight:900}.step-card p{color:var(--text-muted);font-size:16px;line-height:1.7}.benefit-grid{grid-template-columns:1fr 1fr;gap:1rem;display:grid}.benefit-item{background:var(--white);border:2px solid var(--gray-200);border-radius:16px;padding:1.75rem;transition:border-color .15s,transform .15s}.benefit-item:hover{border-color:var(--green);transform:translateY(-3px)}.benefit-item h4{color:var(--green-dark);margin-bottom:6px;font-size:18px;font-weight:900}.benefit-item p{color:var(--text-muted);margin:0;font-size:16px;line-height:1.7}.comp-grid{grid-template-columns:1fr 1fr;gap:1rem;margin-top:1rem;display:grid}.comp-card{border-radius:14px;padding:1.5rem}.comp-included{background:var(--green-light);border:2px solid #6ee7b7}.comp-excluded{background:var(--gray-100);border:2px solid var(--gray-200)}.comp-title{letter-spacing:.07em;margin-bottom:.75rem;font-size:12px;font-weight:900}.comp-included .comp-title{color:var(--green-dark)}.comp-excluded .comp-title{color:var(--text-muted)}.comp-item{color:var(--gray-800);align-items:center;gap:10px;padding:5px 0;font-size:16px;font-weight:600;display:flex}.comp-dot{border-radius:50%;flex-shrink:0;width:9px;height:9px}.dot-green{background:var(--green)}.dot-gray{background:var(--gray-400)}.ar-block{text-align:right;color:#fff;direction:rtl;background:linear-gradient(145deg,#111827 0%,#0d2040 100%);border-radius:20px;margin:2.5rem 0;padding:2.75rem;position:relative;overflow:hidden}.ar-block:before{content:"";background:var(--red);width:12px;height:100%;position:absolute;top:0;right:0}.ar-block h2{color:var(--green-mid);margin-bottom:1rem;font-size:26px;font-weight:900}.ar-block p{color:#fffc;margin-bottom:.75rem;font-size:17px;line-height:1.9}.ar-tags{direction:rtl;flex-wrap:wrap;gap:10px;margin-top:1.25rem;display:flex}.ar-tag{color:var(--green-mid);background:#00b84f26;border:1.5px solid #00b84f59;border-radius:30px;padding:7px 16px;font-size:14px;font-weight:700}.faq-item{border-top:1px solid var(--gray-200)}.faq-item:last-child{border-bottom:1px solid var(--gray-200)}.fq{text-align:left;cursor:pointer;width:100%;color:var(--text);background:0 0;border:none;justify-content:space-between;align-items:center;gap:1rem;padding:1.2rem 0;font-family:inherit;font-size:18px;font-weight:800;transition:color .15s;display:flex}.fq:hover{color:var(--red)}.fq-ic{color:var(--red);flex-shrink:0;font-size:24px;font-weight:400;line-height:1;transition:transform .2s}.fq-ic.open{transform:rotate(45deg)}.fa{color:var(--text-muted);padding-bottom:1.2rem;font-size:17px;font-weight:500;line-height:1.8;display:none}.fa.open{display:block}.info-box{color:#1d4ed8;background:#eff6ff;border-left:6px solid #3b82f6;border-radius:0 12px 12px 0;margin:1rem 0;padding:1.1rem 1.5rem;font-size:16px;font-weight:700;line-height:1.65}.warn-box{color:#92400e;background:#fffbeb;border-left:6px solid #f59e0b;border-radius:0 12px 12px 0;margin:1rem 0;padding:1.1rem 1.5rem;font-size:16px;font-weight:700;line-height:1.65}.success-box{background:var(--green-light);border-left:6px solid var(--green);color:var(--green-dark);border-radius:0 12px 12px 0;margin:1rem 0;padding:1.1rem 1.5rem;font-size:16px;font-weight:700;line-height:1.65}.formula-box{background:var(--gray-50);border:2px solid var(--gray-200);border-left:6px solid var(--red);color:var(--text-muted);border-radius:0 14px 14px 0;margin:1rem 0;padding:1.5rem 1.75rem;font-family:Courier New,monospace;font-size:15px}.formula-box strong{color:var(--red);margin-bottom:8px;font-family:inherit;font-size:17px;display:block}.formula-line{padding:4px 0;font-size:15px;font-weight:700}.example-box{background:var(--green-light);border:2px solid var(--green-mid);border-radius:16px;margin:1rem 0;padding:1.75rem}.ex-title{color:var(--green-dark);letter-spacing:.08em;text-transform:uppercase;margin-bottom:.75rem;font-size:11px;font-weight:900}.ex-line{color:var(--green-dark);padding:3px 0;font-size:16px;font-weight:700}.ex-total{color:var(--green-dark);border-top:2px solid var(--green-mid);margin-top:.75rem;padding-top:.75rem;font-size:22px;font-weight:900}.uae-divider{border-radius:3px;height:5px;margin:3rem 0;display:flex;overflow:hidden}.uae-divider span:first-child{background:var(--red);flex:1}.uae-divider span:nth-child(2){background:var(--white);border-top:1px solid var(--gray-200);border-bottom:1px solid var(--gray-200);flex:1}.uae-divider span:nth-child(3){background:var(--black-soft);flex:1}.uae-divider span:nth-child(4){background:var(--green);flex:1}.page-hero{padding:3rem 0 2rem}.page-hero h1{letter-spacing:-.02em;margin-bottom:.75rem;font-size:36px;font-weight:900}.page-hero p{color:var(--text-muted);max-width:700px;font-size:18px;font-weight:500;line-height:1.8}.breadcrumb{color:var(--text-muted);letter-spacing:.02em;margin-bottom:1rem;font-size:13px;font-weight:700}.law-card{background:var(--white);border-left:6px solid var(--red);border-radius:18px;margin-bottom:1.25rem;padding:2rem 2.25rem;box-shadow:0 4px 24px #00000012}.law-card-hd{align-items:flex-start;gap:14px;margin-bottom:1rem;display:flex}.art-badge{background:var(--red);color:#fff;white-space:nowrap;letter-spacing:.05em;border-radius:30px;flex-shrink:0;margin-top:3px;padding:6px 14px;font-size:12px;font-weight:900}.law-card h3{font-size:19px;font-weight:900}.law-card p{color:var(--text-muted);margin-bottom:.75rem;font-size:16px;font-weight:500;line-height:1.8}.law-card p:last-child{margin-bottom:0}.law-card ul,.law-card ol{gap:6px;margin:.6rem 0;padding-left:1.1rem;display:grid}.law-card li{color:var(--text-muted);font-size:16px;font-weight:500;line-height:1.7}.sec-title{letter-spacing:-.01em;align-items:center;gap:12px;margin:2.5rem 0 1.25rem;font-size:26px;font-weight:900;display:flex}.sec-title:before{content:"";background:linear-gradient(180deg, var(--red) 50%, var(--green) 50%);border-radius:3px;flex-shrink:0;width:5px;height:30px;display:inline-block}.timeline-steps{gap:1.25rem;margin:1.25rem 0;display:grid}.tl-step{grid-template-columns:38px 1fr;align-items:start;gap:14px;display:grid}.tl-num{background:var(--red);color:#fff;border-radius:50%;flex-shrink:0;justify-content:center;align-items:center;width:34px;height:34px;font-size:15px;font-weight:900;display:flex}.tl-body h4{margin-bottom:3px;font-size:17px;font-weight:800}.tl-body p{color:var(--text-muted);font-size:16px;font-weight:500}.site-footer{background:var(--black-soft);color:#fff;text-align:center;border-top:5px solid var(--red);margin:4rem -2rem 0;padding:3rem 2rem}.footer-logo{color:#fff;margin-bottom:.4rem;font-size:22px;font-weight:900}.footer-logo span{color:var(--green-mid)}.footer-desc{color:#fff9;font-size:15px;font-weight:600}.footer-links{flex-wrap:wrap;justify-content:center;gap:2rem;margin-top:1.25rem;display:flex}.footer-links a{color:#ffffffa6;font-size:15px;font-weight:700;text-decoration:none;transition:color .15s}.footer-links a:hover{color:var(--green-mid)}.footer-copy{color:#fff6;margin-top:1.25rem;font-size:13px}@media (max-width:900px){.stats,.steps-3{grid-template-columns:1fr 1fr}.benefit-grid{grid-template-columns:1fr}}@media (max-width:768px){body{font-size:16px}.page-wrapper{padding:0 1rem 3rem}.nav{height:60px;padding:0 1.25rem}.nav-logo{font-size:18px}.nav-btn{padding:7px 11px;font-size:13px}.hero{padding:3rem 1.5rem 2.5rem}.hero h1{font-size:28px}.hero-desc{font-size:17px}.ar-hero{font-size:20px}.calc-body{grid-template-columns:1fr}.calc-left{border-right:none;border-bottom:2px solid var(--gray-200);padding:1.75rem}.calc-right,.calc-header{padding:1.75rem}.calc-header-title{font-size:20px}.stats{grid-template-columns:1fr 1fr;gap:.75rem}.steps-3,.two-col,.three-col,.comp-grid{grid-template-columns:1fr}.card{padding:1.75rem}.card h2{font-size:22px}.card h3{font-size:18px}.card p,.card li{font-size:16px}.accrual-card{padding:1.75rem}.sec-hd{font-size:24px}.page-hero h1{font-size:28px}.page-hero p{font-size:16px}.law-card{padding:1.5rem}.site-footer{margin:3rem -1rem 0;padding:2.5rem 1.25rem}.btn-go{height:58px;font-size:18px}.fq,.fa{font-size:16px}.ar-block{padding:2rem}.ar-block h2{font-size:22px}.ar-block p{font-size:16px}}@media (max-width:480px){.nav-btn{padding:6px 9px;font-size:12px}.hero h1{font-size:24px}.res-amt{font-size:32px}.pills{gap:6px}.pill{padding:5px 11px;font-size:11px}.stat-n{font-size:26px}.calc-header-title{font-size:18px}.btn-go{height:54px;font-size:17px}}