@font-face{font-family:"TFBD Bengali";src:url("/assets/fonts/NotoSansBengali.ttf") format("truetype");font-weight:100 900;font-style:normal;font-display:swap;unicode-range:U+0980-09FF}
/* Shared design tokens. Status colours belong to findings, never to general branding. */
:root{--portal-font:-apple-system,BlinkMacSystemFont,"SF Pro Text","Helvetica Neue",Arial,"TFBD Bengali",sans-serif;--navy:#153b70;--blue:#245fa3;--gold:#80612f;--ink:#243b53;--muted:#526174;--line:#dbe5ef;--bg:#f6f9fd;--canvas:#f6f9fd;--surface:#fff;--portal-body:16px;--portal-label:14px;--portal-meta:13px}
html{background:var(--bg)}
body{font-family:var(--portal-font)!important;font-size:var(--portal-body);line-height:1.6;background:var(--bg)!important;color:var(--ink);min-height:100vh}
h1,h2,h3,h4,button,input,select,textarea{font-family:var(--portal-font)!important}
h1,h2,h3{color:var(--navy);line-height:1.3;text-transform:none}
h1{font-size:clamp(26px,3vw,32px)}h2{font-size:24px}h3{font-size:20px}
a{color:var(--blue);text-underline-offset:3px}
button,input[type="button"],input[type="submit"],select{min-height:44px!important;min-width:44px}
input,select,textarea{font-size:16px;max-width:100%}
button,summary,nav,footer,label{text-transform:none}
pre,.source-section pre,.exact-wording{white-space:pre-wrap;overflow-wrap:anywhere;text-transform:none}
:focus-visible{outline:3px solid #fff!important;outline-offset:2px!important;box-shadow:0 0 0 5px #153b70!important}
button,nav a,nav summary{transition-property:transform,opacity!important;transition-duration:180ms!important;transition-timing-function:ease-out!important}
details>summary{min-height:44px;box-sizing:border-box;padding-block:10px;cursor:pointer}
.note,.query-guidance{background:#edf5fd;border:1px solid var(--line);border-radius:12px;padding:16px 18px}
.query-guidance{margin-bottom:18px;font-size:14px;line-height:1.65}.query-guidance p{margin:0 0 8px}.query-guidance .query-intent{font-size:13px;font-weight:650;letter-spacing:.02em;color:var(--blue)}.query-guidance h3{font-size:16px;margin:12px 0 6px}.query-guidance ul{margin:0;padding-left:20px}.query-guidance li{margin:6px 0}
/* Legacy workspaces retain their layout; this file owns the public shell. */
.app-topbar,.is-home .app-topbar{background:#f7fbff!important;background-image:none!important;position:relative!important;top:auto!important;border-top:0!important;border-bottom:1px solid #c9d9ea!important}
.app-topbar .tfbd-artwork-banner{display:block;box-sizing:border-box;height:clamp(116px,11vw,160px)!important;width:100%;position:relative;background:#e9f3fc url('/assets/brand/tfbd-banner-display.webp') right center/cover no-repeat;overflow:hidden}
/* The decorative source image must not retain its intrinsic 992px layout height. */
.app-topbar .tfbd-artwork-banner>img{display:none}.tfbd-artwork-banner::after{content:'';position:absolute;inset:0 35% 0 0;background:linear-gradient(90deg,#f4f9fd 78%,#f4f9fd00);pointer-events:none}
.portal-banner-wordmark{position:absolute;left:clamp(20px,4vw,64px);top:50%;transform:translateY(-50%);display:flex;align-items:center;gap:18px;z-index:1;color:#102d50;font:600 clamp(20px,2.8vw,38px)/1.2 var(--portal-font);letter-spacing:.015em}
.app-topbar .tfbd-artwork-banner .portal-banner-wordmark{white-space:nowrap;max-width:75%;height:auto;overflow:visible}.portal-banner-wordmark>span{white-space:nowrap;text-transform:none}.portal-banner-wordmark b{color:var(--gold);font-weight:600}
.app-topbar .tfbd-artwork-banner .portal-banner-wordmark>img{width:76px!important;min-width:76px!important;max-width:76px!important;height:76px!important;min-height:76px!important;flex:0 0 76px;margin:0;aspect-ratio:1;object-fit:contain!important;visibility:visible}
.tfbd-artwork-brand{display:none!important}
.app-topbar .app-topbar-actions{position:absolute;right:clamp(16px,3vw,48px);top:12px;z-index:5;display:flex;gap:8px;padding:5px;border-radius:10px;background:#f7fbffe8;box-shadow:0 2px 12px #153b7012}
.app-topbar .app-topbar-actions .button{font-size:14px!important;padding:7px 12px!important;background:#fff;border-color:#b8cadc;color:var(--navy)}
.app-topbar-inner,.is-home .app-topbar-inner{min-height:58px!important;padding-block:6px!important;max-width:1280px;margin:auto;background:#f7fbfff5}
.advisor-public-nav,.is-home .advisor-public-nav{flex:1;order:0;gap:8px 24px!important;overflow:visible}
.advisor-public-nav>button,.advisor-public-nav>a,.portal-nav-group summary,.portal-nav-group>div>button,.portal-nav-group>div>a{min-height:44px!important;display:flex;align-items:center;font-size:14px!important;text-transform:none!important;color:var(--navy)}
.portal-nav-group{position:relative;display:block!important;min-height:44px;font-size:14px}.portal-nav-group summary{gap:9px;font-weight:550;list-style:none}.portal-nav-group summary::after{content:'⌄';font-size:14px}
.portal-nav-group>div{position:absolute;top:100%;left:0;min-width:235px;padding:10px;background:#fff;border:1px solid var(--line);border-radius:10px;box-shadow:0 12px 30px #153b7022;z-index:30;display:grid;gap:3px}
.portal-nav-group>div>a,.portal-nav-group>div>button{text-align:left;padding:10px 12px;background:#fff;border:0;border-radius:6px;font-family:var(--portal-font);text-decoration:none;cursor:pointer;white-space:normal}.portal-nav-group>div>:hover{background:#edf5fd}
.is-home .app-topbar-start{display:none!important}.is-home .advisor-public-nav{justify-content:center}
body>header:not(.app-topbar){display:flex;flex-wrap:wrap;background:#f7fbff!important;border-top:3px solid #b99b68;border-bottom-color:var(--line)}
body>header:not(.app-topbar)::before{content:'';display:block;flex:0 0 100%;width:100%;height:16px;background:linear-gradient(110deg,#eef5fc,#dae8f4)}
/* Search precedes learning articles in both DOM and visual order. */
body #home .home-search-grid{gap:20px;align-items:start}
body #home .home-search-panel{min-width:0;background:#fff;border:1px solid var(--line);border-radius:16px;padding:24px;font-size:16px;line-height:1.6}
body #home .home-search-panel h2{font-size:24px;line-height:1.3;text-transform:none!important;margin-top:0}
body #home .home-field-label,body #home .home-control-label,body #home .home-search-options span,body #home .home-search-options button,body #home .home-search-options select{font-size:14px!important;text-transform:none!important}
body #home .home-search-panel textarea{font-size:16px!important;line-height:1.5;min-height:92px}
body #home .home-search-status{font-size:13px!important;color:var(--muted);text-transform:none!important}
body #home .home-search-panel th,body #home .home-search-panel td{font-size:14px;line-height:1.55;text-transform:none!important;vertical-align:top}
body #home #blog-headlines{grid-column:1/-1;padding:20px 24px}
.home-headline-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:8px 24px}.home-headline-list a{font-size:14px;line-height:1.6}
.home-policy-excerpt{border:1px solid var(--line);border-radius:12px;padding:14px;margin:10px 0}.home-policy-excerpt p{margin:8px 0;white-space:pre-wrap}
.hs-more-references summary{font-size:13px;color:var(--blue)}
/* Lower decision panels use the same readable palette as the main grid. */
body .hs-note,body .hs-review-note,body .hs-indexed-controls .hs-note,body .hs-conditions-disclosure small{font:13px/1.6 var(--portal-font)!important;color:var(--muted)!important;opacity:1!important;text-transform:none!important}
body .hs-indexed-controls,body .hs-conditions-disclosure,body .hs-dual-bd-index{font:14px/1.6 var(--portal-font);color:var(--ink)}
body .hs-indexed-controls th,body .hs-indexed-controls td{font-size:14px;line-height:1.6;color:var(--ink);text-transform:none}
.transaction-workflow{margin:20px 0;padding:20px;background:#fff;border:1px solid var(--line);border-radius:12px}.transaction-workflow th,.transaction-workflow td{vertical-align:top;line-height:1.6}.transaction-workflow pre{padding:12px;background:var(--bg);font-size:13px}.transaction-workflow .hs-note{font-size:13px;line-height:1.6;color:var(--muted)}
.decision-warning,.mobile-app-nav button>span,.hs-input-line>.field>small,.hs-facts>summary>span,.hs-toolbar>span,.hs-empty>p,.tax-workspace .field-help{color:var(--muted)!important;opacity:1!important}.professional-index-head .section-label{color:var(--gold)!important;opacity:1!important}
/* One footer, one type scale. Source passages always retain their original case. */
body .footer.portal-footer{display:block;background:#edf5fd;color:#344e6b;border-top:1px solid var(--line);text-transform:none}
body .footer.portal-footer .wrap{width:100%;max-width:1280px!important;display:grid!important;grid-template-columns:minmax(220px,1.2fr) repeat(3,minmax(0,1fr))!important;gap:24px!important;padding:28px 32px!important;align-items:start!important;font:14px/1.6 var(--portal-font)}
.tfbd-footer-brand{display:flex!important;align-items:flex-start!important;gap:12px!important;min-width:0;grid-column:auto!important}.tfbd-footer-brand img{width:46px!important;height:46px!important;object-fit:contain;border-radius:0!important}.tfbd-footer-brand span{min-width:0}
body .footer.portal-footer strong{color:var(--navy)!important;font:600 14px/1.5 var(--portal-font)!important;text-transform:none!important}
body .footer.portal-footer small{display:block;color:var(--muted)!important;font:13px/1.6 var(--portal-font)!important;text-transform:none!important}
.tfbd-footer-col{display:grid!important;align-content:start;gap:2px}.tfbd-footer-col strong{margin:0 0 9px!important}
body .footer.portal-footer .tfbd-footer-col a{display:flex;align-items:center;min-height:44px!important;margin:0!important;padding:7px 0!important;color:#344e6b!important;font:14px/1.5 var(--portal-font)!important;text-transform:none!important;text-decoration:none}
body .footer.portal-footer .tfbd-footer-copy{grid-column:1/-1!important;display:flex!important;flex-wrap:wrap;justify-content:space-between;gap:12px 24px;border-top:1px solid #d3dfeb;padding-top:18px!important;color:var(--muted)!important;font:13px/1.6 var(--portal-font)!important;text-transform:none}
.source-utilities{margin:20px 0;padding:16px;border:1px solid var(--line);border-radius:12px;background:#fff}.source-utilities summary{color:var(--navy);font-weight:600}
body .app-sidebar{top:var(--portal-header-height,220px)!important;max-height:calc(100dvh - var(--portal-header-height,220px))}
@media(max-width:1100px){body.is-home .app-topbar-start{display:flex!important;flex:0 0 auto}body.is-home #menuBtn{display:inline-flex!important}}
@media(max-width:960px){body .footer.portal-footer{margin-left:0}body .footer.portal-footer .wrap{grid-template-columns:repeat(3,minmax(0,1fr))!important;padding-inline:24px!important}body .footer.portal-footer .tfbd-footer-brand{grid-column:1/-1!important}.home-headline-list{grid-template-columns:1fr}}
@media(max-width:600px){input:not([type="checkbox"]):not([type="radio"]),select,textarea{font-size:16px!important}.app-topbar .tfbd-artwork-banner{height:126px!important}.portal-banner-wordmark{left:18px;top:76px;gap:10px}.app-topbar .tfbd-artwork-banner .portal-banner-wordmark{max-width:calc(100% - 36px);font-size:19px}.app-topbar .tfbd-artwork-banner .portal-banner-wordmark>img{width:48px!important;min-width:48px!important;max-width:48px!important;height:48px!important;min-height:48px!important;flex-basis:48px}.tfbd-artwork-banner::after{right:10%}.app-topbar .app-topbar-actions{top:7px;right:10px;gap:5px}.app-topbar .app-topbar-actions .button{font-size:14px!important;padding:6px 8px!important}body .app-topbar-inner{display:flex!important;align-items:flex-start;gap:8px!important;padding-inline:16px!important}body .app-topbar-start{flex:0 0 36px;min-width:0;width:36px;margin:0}body .app-topbar-start .advisor-brand,body .app-topbar-start .advisor-view-title{display:none}body .app-topbar .advisor-public-nav{display:flex!important;flex:1 1 0;min-width:0;margin:0;justify-content:flex-start;gap:0 12px!important}.portal-nav-group>div{left:auto;right:0;min-width:210px}body #home .home-search-panel{padding:18px}.transaction-workflow{padding:14px}}
@media(max-width:540px){body .footer.portal-footer .wrap{grid-template-columns:1fr!important;gap:20px!important;padding:24px 20px calc(100px + env(safe-area-inset-bottom,0px))!important}body .footer.portal-footer .tfbd-footer-copy{display:grid!important;gap:8px}}
@media(prefers-reduced-motion:reduce){*,*::before,*::after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important;scroll-behavior:auto!important}}

/* 24 Oct 2026: compact footer and homepage learning cards.
   One authoritative final layout; retain the earlier safe base typography. */
body .footer.portal-footer{display:block!important;margin-left:0!important;background:#102c49!important;color:#e1eaf5!important;border-top:2px solid #c8a369!important;text-transform:none!important}
body .footer.portal-footer .wrap{width:100%!important;max-width:1280px!important;display:grid!important;grid-template-columns:minmax(0,1fr) auto!important;align-items:center!important;gap:16px 32px!important;padding:28px 32px 24px!important;color:#e1eaf5!important;font:14px/1.5 var(--portal-font)!important}
body .footer.portal-footer .tfbd-footer-brand{grid-column:1!important;display:flex!important;align-items:center!important;gap:12px!important;min-width:0!important}
body .footer.portal-footer .tfbd-footer-brand img{width:44px!important;height:44px!important;object-fit:contain}
body .footer.portal-footer .tfbd-footer-brand strong{display:block!important;color:#fff!important;font:700 15px/1.4 var(--portal-font)!important}
body .footer.portal-footer .tfbd-footer-brand small{display:block!important;color:#d2dfed!important;font:13px/1.55 var(--portal-font)!important;margin-top:2px!important}
body .footer.portal-footer .tfbd-footer-links{grid-column:2!important;display:flex!important;align-items:center!important;justify-content:flex-end!important;flex-wrap:wrap!important;gap:6px 20px!important}
body .footer.portal-footer .tfbd-footer-links a{color:#e1eaf5!important;text-decoration:none!important;font:14px/1.5 var(--portal-font)!important;display:inline-flex!important;align-items:center!important;min-height:44px!important;white-space:nowrap!important}
body .footer.portal-footer .tfbd-footer-links a:hover,body .footer.portal-footer .tfbd-footer-links a:focus-visible{color:#ffe5b0!important;text-decoration:underline!important}
body .footer.portal-footer .tfbd-footer-copy{grid-column:1/-1!important;display:flex!important;justify-content:space-between!important;flex-wrap:wrap!important;gap:6px 24px!important;border-top:1px solid #46617a!important;padding-top:14px!important;color:#c3d4e5!important;font:12px/1.6 var(--portal-font)!important}
body #home .home-headline-list>a{display:block;min-width:0;overflow-wrap:anywhere;padding:12px 14px!important;border:1px solid #dce5ef;border-radius:10px;background:#f8fbfe;color:#194368!important;text-decoration:none}
body #home .home-headline-list>a:hover,body #home .home-headline-list>a:focus-visible{border-color:#8baed0;background:#f0f6fd;text-decoration:underline}
body #home .home-headline-list>a small{display:block;color:#597088;font-size:12px;line-height:1.5;margin-top:5px}
body #home .home-headline-list .home-learning-latest{border-left:4px solid #b9832d;background:#fffaf0;color:#102f4e!important}
body #home .home-headline-list .home-learning-latest strong{display:block;color:#674d22!important;font-size:12px!important;margin-bottom:4px}
body #home .home-article-directory{align-self:flex-start;display:inline-flex;align-items:center;min-height:44px;margin-top:12px;font:600 14px/1.5 var(--portal-font);color:#194368;text-underline-offset:3px}
@media(max-width:960px){body .footer.portal-footer .wrap{grid-template-columns:1fr!important;gap:12px!important;padding:24px 24px!important}body .footer.portal-footer .tfbd-footer-brand,body .footer.portal-footer .tfbd-footer-links{grid-column:1!important}body .footer.portal-footer .tfbd-footer-links{justify-content:flex-start!important}}
@media(max-width:540px){body .footer.portal-footer .wrap{grid-template-columns:minmax(0,1fr)!important;gap:12px!important;padding:24px 20px calc(76px + env(safe-area-inset-bottom,0px))!important}body .footer.portal-footer .tfbd-footer-links{gap:0 16px!important;justify-content:flex-start!important}body .footer.portal-footer .tfbd-footer-copy{display:grid!important;gap:6px!important}body #home .home-headline-list{grid-template-columns:minmax(0,1fr)!important}}


/* Virtual Trade Advisory: compact, accessible home branding and consistent labels. */
body.is-home #home .advisory-intro{
 display:block;
 padding:clamp(20px,2.5vw,30px);margin:4px 0 2px;
 border:1px solid #cbdceb;border-left:4px solid #aa8244;border-radius:16px;
 background:linear-gradient(115deg,#ffffff 0%,#f3f8fe 65%,#e8f2fc 100%);
 box-shadow:0 6px 22px rgba(13,47,80,.045);
 color:#153b70;font-family:var(--portal-font);
}
body.is-home #home .advisory-intro-copy{min-width:0;flex:1 1 auto}
body.is-home #home .advisory-intro h1{
 margin:0 0 8px!important;color:#123659!important;font-family:var(--portal-font)!important;
 font-size:clamp(28px,3.2vw,44px)!important;font-weight:730!important;
 letter-spacing:-.033em;line-height:1.13;
}
body.is-home #home .advisory-intro p{
 max-width:760px;margin:0;color:#3a536d;font-size:14px;line-height:1.65;font-weight:540;
}
body.is-home #home .home-search-grid{padding-top:16px}
body #home .home-search-panel h2{font-weight:700!important;letter-spacing:-.025em;color:#123659!important}
body #home .home-field-label,body #home .home-control-label{color:#294862!important;font-weight:700!important}
body #home .home-search-status{color:#4b6077!important}
body #home .home-search-status:empty{display:none!important}
body .sidebar-section-label{text-transform:none!important;letter-spacing:.035em!important;font-size:12px!important;color:#c8d9ea!important}
body .sidebar-foot small{color:#c4d5e6!important}
body .footer.portal-footer .tfbd-footer-brand small{color:#dce8f5!important}
body .footer.portal-footer .tfbd-footer-copy{color:#d6e1ed!important}
@media(max-width:540px){
 body.is-home #home .advisory-intro{padding:17px 16px;margin-top:2px;border-radius:12px}
 body.is-home #home .advisory-intro h1{font-size:29px!important;line-height:1.17}
 body.is-home #home .advisory-intro p{font-size:13px;line-height:1.55}
 body.is-home #home .home-search-grid{padding-top:10px}
}


/* Homepage authentication: distinct visible entrypoints for visitor login, signup and admin. */
.app-topbar .app-topbar-actions #portalSignupButton{background:#153b70!important;border-color:#153b70!important;color:#fff!important;font-weight:700!important;white-space:nowrap}
.app-topbar .app-topbar-actions #portalSignupButton:hover{background:#245fa3!important;border-color:#245fa3!important}
.app-topbar .app-topbar-actions #portalVisitorButton,
.app-topbar .app-topbar-actions #adminLoginButton{white-space:nowrap;font-weight:650}
#portalSignupButton[hidden]{display:none!important}
@media(max-width:600px){
 .app-topbar .app-topbar-actions{left:8px!important;right:8px!important;top:5px!important;justify-content:flex-end;flex-wrap:wrap;gap:4px!important;padding:3px!important;max-width:calc(100% - 16px);box-sizing:border-box}
 .app-topbar .app-topbar-actions .button{font-size:11px!important;line-height:1.25!important;padding:7px 8px!important;min-height:38px!important;min-width:0!important;white-space:nowrap}
 .app-topbar .app-topbar-actions #topAskButton{display:none!important}
 .app-topbar .tfbd-artwork-banner .portal-banner-wordmark{top:78px}
}
@media(max-width:360px){
 .app-topbar .app-topbar-actions .button{font-size:10px!important;padding:7px 6px!important}
}