/*__optc_scoped__
   Hong Kong Offshore Profits Tax Checker page styles.
   Adapted from the client-approved prototype (17 Sep 2026 build) and scoped
   under .optc so nothing here can clash with the site chrome
   (bootstrap.min.css + apps.css), mirroring the .fitc scoping used by the
   fit-checker page. Prototype header/footer rules were dropped — the page
   uses the standard Captime chrome instead. */
.optc *{box-sizing:border-box}
.optc{
  --cream:#fff9f0;
  --paper:#ffffff;
  --ink:#172033;
  --muted:#697386;
  --orange:#fbb033;
  --orange-deep:#fbb033;
  --orange-soft:#fff3dc;
  --line:#e4e7ec;
  --soft:#f5f7fa;
  --dark:#172033;
}
.optc{margin:0;background:#fff;color:var(--ink);font-family:Arial,Helvetica,sans-serif}
.optc a{color:inherit}
.optc .wrap{width:min(1180px,calc(100% - 40px));margin:auto}

.optc .simple-hero{background:linear-gradient(180deg,#fff8ec 0%,#fff 100%);border-bottom:1px solid var(--line)}
.optc .eyebrow{font-size:11px;letter-spacing:.13em;font-weight:800;color:#fbb033}
.optc .eyebrow.orange{color:var(--orange-deep)}
.optc h1,.optc h2,.optc h3,.optc h4{margin-top:0}
.optc h1{font-size:clamp(36px,4.8vw,56px);line-height:1.08;letter-spacing:-.035em;margin:12px 0 16px;font-weight:700}
.optc .lead{font-size:17px;line-height:1.6;color:#485266;max-width:560px}
.optc .quick-answer{background:#fff;border:1px solid var(--line);border-left:4px solid var(--orange);border-radius:12px;padding:14px 16px;margin:0 0 18px;max-width:560px;box-shadow:0 4px 14px rgba(23,32,51,.04)}
.optc .quick-answer-label{font-size:11px;letter-spacing:.12em;font-weight:900;color:var(--orange-deep);margin-bottom:8px}
.optc .quick-answer p{margin:0;font-size:14.5px;line-height:1.55;color:#3d4658}
.optc .hero-points{display:grid;gap:8px;margin:18px 0}
.optc .hero-points div{font-size:14px;font-weight:700;color:#374151}
.optc .hero-points span{display:inline-grid;place-items:center;width:20px;height:20px;border-radius:50%;background:#eaf8ef;color:#2f8f57;margin-right:8px}
.optc .hero-stats{display:flex;gap:14px;margin:26px 0}
.optc .hero-stats div{background:#fff;border:1px solid var(--line);border-radius:14px;padding:14px 16px;min-width:120px;box-shadow:0 6px 18px rgba(23,32,51,.05)}
.optc .hero-stats strong{display:block;font-size:20px}.optc .hero-stats span{display:block;margin-top:2px;font-size:12px;color:var(--muted)}
.optc .hero-actions{display:flex;gap:12px;flex-wrap:wrap;align-items:center}
.optc .btn{display:inline-flex;align-items:center;justify-content:center;padding:13px 18px;border-radius:10px;border:1px solid var(--line);text-decoration:none;font-weight:800;cursor:pointer;background:#fff;color:var(--ink);transition:.18s}
.optc .btn:hover{transform:translateY(-1px);box-shadow:0 8px 20px rgba(23,32,51,.08)}
.optc .btn.primary{background:var(--orange);border-color:var(--orange);color:#fff}.optc .btn.primary:hover{background:#d98f00;border-color:#d98f00;color:#111}
.optc .btn.secondary{background:transparent;border-color:var(--orange);color:var(--orange)}
.optc .btn.secondary:hover{background:rgba(251,176,51,.08);border-color:#d98f00;color:#d98f00}
.optc .btn.ghost{background:#fff}
.optc .btn.light{background:#fff;border-color:#fff}
.optc .btn:disabled{opacity:.45;cursor:not-allowed;transform:none;box-shadow:none}
.optc .note{font-size:12px;line-height:1.55;color:var(--muted);margin-top:15px}

.optc .assessment-preview{background:#fff;border:1px solid #dfe4ea;border-radius:18px;padding:24px;box-shadow:0 18px 50px rgba(31,41,55,.10)}
.optc .preview-top{display:flex;justify-content:space-between;font-size:11px;font-weight:800;color:#fbb033;letter-spacing:.08em}
.optc .preview-progress{height:5px;background:#f0f2f5;border-radius:99px;margin:14px 0 24px;overflow:hidden}.optc .preview-progress i{display:block;width:14%;height:100%;background:var(--orange)}
.optc .assessment-preview h2{font-size:28px;margin-bottom:8px}.optc .assessment-preview>p{color:var(--muted);font-size:14px;line-height:1.5}
.optc .preview-option{border:1px solid var(--line);border-radius:12px;padding:14px 15px;margin-top:10px;background:#fff}.optc .preview-option.selected{border-color:var(--orange);background:var(--orange-soft)}
.optc .preview-option strong{display:block;font-size:14px;margin-bottom:4px}.optc .preview-option small{color:var(--muted);font-size:12px}
.optc .preview-foot{display:flex;align-items:center;justify-content:space-between;margin-top:18px;color:var(--muted);font-size:12px}.optc .preview-foot button{border:0;border-radius:9px;background:var(--orange);padding:10px 13px;font-weight:800}

.optc .checker{padding:64px 0;background:#fff}
.optc .simple-checker-card{background:#fff;border:1px solid var(--line);border-radius:18px;box-shadow:0 16px 45px rgba(23,32,51,.06);padding:30px}
.optc .checker-head{display:flex;justify-content:space-between;align-items:flex-end;gap:20px}
.optc .checker-head h2{font-size:30px;margin:7px 0 0}.optc .progress-text{font-size:13px;color:var(--muted);font-weight:700}
.optc .progress{height:5px;background:#f0f2f5;border-radius:99px;margin:20px 0 30px;overflow:hidden}.optc .progress>div{height:100%;width:0;background:var(--orange);transition:width .25s}
.optc .intro-copy{font-size:17px;line-height:1.7;max-width:800px}.optc .logic-note{font-size:13px;line-height:1.55;color:var(--muted);border-left:3px solid var(--orange);padding-left:12px;margin-bottom:20px}
.optc .hidden{display:none!important}
.optc .q-meta{font-size:11px;letter-spacing:.12em;color:var(--orange-deep);font-weight:900;margin-bottom:12px}
.optc #questionView h3{font-size:32px;margin-bottom:8px}.optc .q-help{color:var(--muted);line-height:1.55;max-width:800px}
.optc .answers{display:grid;gap:10px;margin:24px 0}
.optc .answer{width:100%;display:flex;gap:14px;text-align:left;background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px 17px;cursor:pointer;transition:.15s}
.optc .answer:hover{border-color:#cdd3dc;background:#fafbfc}.optc .answer.selected{border:1.5px solid var(--orange);background:var(--orange-soft)}
.optc .answer-num{width:28px;height:28px;border-radius:8px;background:#fff7e6;display:grid;place-items:center;color:var(--orange-deep);font-weight:900;font-size:12px;flex:0 0 auto}
.optc .answer strong{display:block;font-size:15px;margin-bottom:4px}.optc .answer small{font-size:12.5px;line-height:1.45;color:var(--muted)}
.optc .nav-row{display:flex;justify-content:space-between;gap:12px;padding-top:20px;border-top:1px solid var(--line)}
.optc .processing{text-align:center;padding:48px 0}.optc .check{width:56px;height:56px;border-radius:50%;display:grid;place-items:center;margin:0 auto 16px;background:var(--orange-soft);color:var(--orange-deep);font-size:26px;font-weight:900}.optc .processing h3{font-size:28px}.optc .chips{display:flex;justify-content:center;gap:8px;flex-wrap:wrap}.optc .chips span{background:#f8fafc;border:1px solid var(--line);border-radius:999px;padding:7px 10px;font-size:12px;color:#4b5563}
.optc .result-badge{display:inline-block;background:var(--orange-soft);color:#fbb033;border-radius:999px;font-size:11px;font-weight:900;padding:7px 10px;margin:15px 0 6px}.optc .result h3{font-size:38px;line-height:1.2;margin:10px 0 14px}.optc .result-intro{font-size:17px;line-height:1.65;max-width:860px;color:#455063}
.optc .profile-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin:26px 0}.optc .profile-card{border:1px solid var(--line);border-radius:12px;padding:16px;background:#fff}.optc .profile-card span{display:block;font-size:10px;letter-spacing:.1em;color:#fbb033;font-weight:800;margin-bottom:7px}.optc .profile-card strong{font-size:14px}
.optc .why{border:1px solid var(--line);border-radius:14px;padding:20px;margin:28px 0;background:#fafbfc}.optc .why ul{line-height:1.7;padding-left:18px}
.optc .result-cta{display:flex;justify-content:space-between;gap:24px;align-items:center;background:#fff8e9;border:1px solid #ffd791;border-radius:14px;padding:22px}
.optc .result-cta .btn{white-space:nowrap;flex:0 0 auto;gap:10px;min-width:230px}
.optc #resultCta::after{content:' →';font-size:1.05em;line-height:1;margin-left:2px}.optc .result-cta h4{font-size:22px;margin:7px 0}.optc .result-cta p{line-height:1.55;margin:0;color:#566174}
.optc .link-btn{border:0;background:none;padding:0;margin-top:12px;text-decoration:underline;font-weight:800;cursor:pointer}

.optc .seo{background:#f8fafc;padding:66px 0}.optc .simple-content-card{background:transparent;border:0;box-shadow:none;padding:0}
.optc .simple-evaluate{margin-bottom:48px}.optc .simple-evaluate h2{font-size:36px;max-width:780px;margin:8px 0 22px}
.optc .simple-eval-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.optc .simple-eval-grid article{background:#fff;border:1px solid var(--line);border-radius:16px;padding:22px}
.optc .simple-eval-grid article span{font-size:11px;font-weight:900;color:var(--orange-deep)}.optc .simple-eval-grid h3{font-size:18px;margin:12px 0 8px}.optc .simple-eval-grid p{font-size:14px;line-height:1.55;color:var(--muted);margin:0}
.optc .content-block{background:#fff;border:1px solid var(--line);border-radius:18px;padding:28px;margin-bottom:20px}.optc .content-block h2{font-size:32px;margin:7px 0 14px}.optc .content-block>p,.optc .split p{font-size:15px;line-height:1.7;color:#4c5668;max-width:880px}.optc .content-block a{font-weight:800;text-decoration-color:var(--orange);text-decoration-thickness:2px;text-underline-offset:3px}
.optc .factor-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:22px}.optc .factor-grid article{display:grid;grid-template-columns:42px 1fr;column-gap:12px;border:1px solid var(--line);border-radius:12px;padding:16px}.optc .factor-grid b{grid-row:1/3;width:32px;height:32px;border-radius:8px;background:var(--orange-soft);display:grid;place-items:center;color:var(--orange-deep);font-size:12px}.optc .factor-grid h3{font-family:Arial,Helvetica,sans-serif;font-size:15px;margin:0 0 5px}.optc .factor-grid p{font-size:13px;line-height:1.45;color:var(--muted);margin:0}
.optc .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}.optc .split>div{background:#fff;border:1px solid var(--line);border-radius:18px;padding:26px}.optc .split h2{font-size:28px}.optc .split ul{line-height:1.75;color:#4f5968;padding-left:18px}
.optc .faq details{border-top:1px solid var(--line);padding:16px 0}.optc .faq details:last-child{border-bottom:1px solid var(--line)}.optc .faq summary{cursor:pointer;font-weight:800}.optc .faq details p{color:var(--muted);line-height:1.6}

.optc .final-cta{background:#123f3a;color:#fff;padding:68px 0}.optc .final-inner{display:flex;justify-content:space-between;gap:48px;align-items:center}.optc .final-cta h2{font-size:40px;margin:8px 0 12px}.optc .final-cta p{max-width:760px;color:#cbd2dc;line-height:1.65}.optc .cta-buttons{display:flex;gap:10px;flex-wrap:wrap;justify-content:flex-end}

@media(max-width:900px){.optc .simple-hero-grid,.optc .split{grid-template-columns:1fr}.optc .simple-eval-grid{grid-template-columns:1fr}.optc .profile-grid{grid-template-columns:1fr 1fr}.optc .final-inner{display:block}.optc .cta-buttons{justify-content:flex-start;margin-top:20px}
}
@media(max-width:620px){
.optc .wrap{width:min(100% - 24px,1180px)}.optc .simple-hero{padding:42px 0}.optc .simple-hero-grid{gap:36px}.optc h1{font-size:42px}.optc .hero-stats{display:grid;grid-template-columns:repeat(3,1fr);gap:8px}.optc .hero-stats div{min-width:0;padding:12px}.optc .simple-checker-card{padding:20px}.optc .checker-head{display:block}.optc .progress-text{margin-top:8px}.optc .profile-grid{grid-template-columns:1fr}.optc .result-cta{display:block}.optc .result-cta .btn{width:100%;margin-top:14px}.optc .factor-grid{grid-template-columns:1fr}.optc .content-block{padding:22px}.optc .final-cta h2{font-size:34px}.optc .cta-buttons{display:grid}
}

/* Hero visual icon (shared) */
.optc .visual-icon{display:grid;place-items:center;flex:0 0 auto;width:36px;height:36px;border-radius:50%;background:var(--orange-soft);color:var(--orange-deep);font-weight:900}
.optc .hero-insight strong{display:block;font-size:15px;margin:1px 0 5px;color:var(--ink)}
.optc .hero-insight small{display:block;color:var(--muted);font-size:12.5px;line-height:1.5}
@media(max-width:620px){.optc .visual-icon{width:34px;height:34px}}

.optc .evidence-context{margin:0 0 26px;background:#fff8e9;border:1px solid #ffd791;border-radius:14px;padding:20px 22px}.optc .evidence-context h4{font-family:Arial,Helvetica,sans-serif;font-size:19px;font-weight:800;margin:8px 0}.optc .evidence-context p{margin:0;color:#566174;line-height:1.65;font-size:14px}

.optc .methodology-block{background:#fffdf8}
.optc .static-result-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:24px}
.optc .static-result-grid article{background:#fff;border:1px solid var(--line);border-radius:14px;padding:20px;height:100%}
.optc .static-result-grid h3{font-size:17px;margin:0 0 8px}
.optc .static-result-grid p{font-size:14px;line-height:1.55;color:var(--muted);margin:0}
@media(max-width:700px){.optc .static-result-grid{grid-template-columns:1fr}}

.optc .final-cta{background:#123f3a!important}

.optc .question-coverage-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 14px;margin:22px 0 0}
.optc .question-coverage-list article{display:grid;grid-template-columns:48px 1fr;gap:14px;align-items:center;padding:13px 16px;background:rgba(255,255,255,.58);border:1px solid rgba(221,226,232,.72);border-radius:12px;line-height:1.4}
.optc .coverage-icon{width:42px;height:42px;border-radius:50%;display:grid;place-items:center;background:rgba(251,176,51,.14);color:#fbb033;font-size:22px;font-weight:800;line-height:1}
.optc .question-coverage-list strong{display:block;font-size:14px;margin-bottom:3px;color:var(--ink)}
.optc .question-coverage-list span{display:block;font-size:13px;color:var(--muted)}
@media(max-width:700px){.optc .question-coverage-list{grid-template-columns:1fr}.optc .question-coverage-list article{grid-template-columns:44px 1fr}.optc .coverage-icon{width:40px;height:40px}}

.optc .scope-box{background:#fff;border:1px solid var(--line);border-radius:14px;padding:16px 18px;margin:16px 0}.optc .scope-box strong{display:block;margin-bottom:6px}.optc .scope-box p{margin:0;color:var(--muted);font-size:13px;line-height:1.5}.optc .scope-tags{display:flex;gap:8px;flex-wrap:wrap;margin-top:10px}.optc .scope-tags span{font-size:11px;font-weight:800;background:#f8fafc;border:1px solid var(--line);padding:6px 9px;border-radius:999px;color:#4b5563}
.optc .result-section{border:1px solid var(--line);border-radius:14px;padding:20px;margin:22px 0;background:#fff}.optc .result-section h4{font-size:18px;margin:0 0 10px}.optc .result-section ul{margin:0;padding-left:20px;line-height:1.7;color:#4c5668}.optc .evidence-context{margin:0 0 26px;background:#fff8e9;border:1px solid #ffd791;border-radius:14px;padding:20px 22px}.optc .evidence-context h4{font-size:19px;font-weight:800;margin:8px 0}.optc .evidence-context p{margin:0;color:#566174;line-height:1.65;font-size:14px}.optc .method-note{font-size:13px;color:var(--muted);line-height:1.6}.optc .pill-row{display:flex;gap:8px;flex-wrap:wrap;margin-top:12px}.optc .pill-row span{border:1px solid var(--line);border-radius:999px;padding:7px 10px;font-size:12px;background:#fff}.optc .source-links{font-size:13px;line-height:1.7;color:var(--muted)}.optc .source-links a{font-weight:700}

/* Clear FAQ presentation while keeping crawlable text */
.optc .faq{background:#fffdf8}
.optc .faq details{border:1px solid var(--line);border-radius:12px;padding:0;margin:10px 0;background:#fff;overflow:hidden}
.optc .faq details:last-child{border-bottom:1px solid var(--line)}
.optc .faq summary{list-style:none;cursor:pointer;font-weight:800;padding:17px 50px 17px 18px;position:relative;line-height:1.45}
.optc .faq summary::-webkit-details-marker{display:none}
.optc .faq summary:after{content:'+';position:absolute;right:18px;top:50%;transform:translateY(-50%);color:var(--orange);font-size:22px;font-weight:500}
.optc .faq details[open]{border-color:var(--orange)}
.optc .faq details[open] summary:after{content:'−'}
.optc .faq details p{color:var(--muted);line-height:1.65;margin:0;padding:0 18px 18px}


/* Unified hero layout – same width & rhythm as the rest of the page */
.optc .simple-hero{
  padding:48px 0 40px;
}
.optc .simple-hero-grid{
  display:grid;
  grid-template-columns:1fr 1fr;
  gap:40px;
  align-items:start;
}
.optc .hero-visual-column{
  display:flex;
  flex-direction:column;
  gap:16px;
  align-self:start;
  min-width:0;
}
.optc .hero-workplace-visual{
  position:relative;
  border-radius:18px;
  overflow:hidden;
  background:#fff;
  border:1px solid #e2e6eb;
  box-shadow:0 14px 36px rgba(31,41,55,.08);
  width:100%;
}
.optc .hero-workplace-visual>img{
  display:block;
  width:100%;
  height:auto;
  object-fit:contain;
  object-position:center center;
  background:#fff;
}
.optc .hero-insight{
  display:flex;
  gap:12px;
  align-items:flex-start;
  background:#fff;
  border:1px solid var(--line);
  border-radius:14px;
  padding:16px 18px;
  box-shadow:0 8px 24px rgba(23,32,51,.06);
}
.optc .hero-copy-simple{
  max-width:none;
}

/* Keep the same container width as the rest of the site */
.optc .simple-hero .wrap{
  width:min(1180px,calc(100% - 40px));
}

@media (min-width:901px){
  .optc .simple-hero-grid{
    grid-template-columns:minmax(0,1fr) minmax(0,1.05fr);
    gap:44px;
    align-items:start;
  }
}

@media (max-width:900px){
  .optc .simple-hero-grid{
    grid-template-columns:1fr;
    gap:28px;
  }
  .optc .hero-visual-column{
    gap:14px;
  }
}

@media (max-width:620px){
  .optc .simple-hero{
    padding:36px 0 32px;
  }
  .optc .simple-hero-grid{
    gap:24px;
  }
  .optc .hero-insight{
    padding:14px 16px;
  }
}


/* ── Site-chrome compatibility (appended, so it wins over the prototype rules above) ── */
.optc,.optc *,.optc *::before,.optc *::after{box-sizing:border-box}
.optc{line-height:1.5;overflow-x:hidden}
.optc h1,.optc h2,.optc h3,.optc h4{font-family:Arial,Helvetica,sans-serif;color:inherit}
/* apps.css zeroes paragraph/list spacing and removes bullets globally — restore the prototype's defaults inside the page. */
.optc p{margin:1em 0}
.optc .result-section ul li{list-style:disc}
/* bootstrap's .btn sets its own font-size/line-height; keep the prototype's. */
.optc .btn{font-size:16px;line-height:1.5}
/* Room for the transparent sticky site header over the hero (same offsets as the fit checker). */
.optc .simple-hero{padding:160px 0 40px}
@media(max-width:900px){.optc .simple-hero{padding-top:148px}}
@media(max-width:620px){.optc .simple-hero{padding:126px 0 32px}}
/* apps.css strips the default link underline; the prototype's in-copy links rely on it (orange, 2px). */
.optc .content-block a,.optc .source-links a{text-decoration:underline;text-decoration-color:var(--orange);text-decoration-thickness:2px;text-underline-offset:3px}
.optc .question-list{margin:8px 0 18px;padding-left:20px;line-height:1.7;color:#4c5668;font-size:15px}
.optc .question-list li{list-style:disc;margin-bottom:6px}
.optc .content-block h3{font-size:20px;margin:26px 0 8px}
.optc .related-list{list-style:none;margin:14px 0 0;padding:0;display:grid;gap:10px}
.optc .related-list li{border:1px solid var(--line);border-radius:12px;padding:14px 16px;background:#fff}
.optc .related-list a{font-weight:700;font-size:15px}
.optc .related-list span{display:block;margin-top:4px;font-size:13px;color:var(--muted)}