/* ============================================================================
   TaxMate Ltd V1.5 — Founder-approved UI implementation
   Owner: TaxMate Web. Approved visual language from
   references/approved-fable/. Colour tokens are Founder-approved; no colour
   outside this set is used. Theme switches on [data-theme], direction on
   [dir="rtl"]. This replaces the disposable contract-workbench CSS entirely.
   ============================================================================ */

/* 0 — APPROVED TOKENS ------------------------------------------------------ */
:root{
  --bg:#F5F7F9; --card:#FFFFFF; --ink:#16202B; --muted:#6B7686; --line:#ECEFF3;
  --brand:#0AA968; --brand-deep:#067A4B; --brand-soft:#E6F7EF; --teal:#0D8C86;
  --coral:#E5484D; --coral-soft:#FDEDEE; --blue:#3478F6; --blue-soft:#EAF1FE;
  --amber:#B47D12; --amber-soft:#FCF3DF;
  --money-in:#067A4B; --money-out:#E5484D; --money-in-navy:#5FD891; --money-out-navy:#FF8A8F;
  --r-l:24px; --r-m:18px; --r-s:12px;
  --font:'Plus Jakarta Sans',system-ui,-apple-system,sans-serif;
  --font-rtl:'Noto Sans Arabic','Plus Jakarta Sans',system-ui,sans-serif;
  --e-card:0 1px 2px rgba(22,32,43,.04), 0 8px 24px rgba(22,32,43,.05);
  --e-hero:0 10px 30px rgba(10,169,104,.18);
  --e-sheet:0 -2px 24px rgba(22,32,43,.10);
  --e-child:0 -2px 32px rgba(22,32,43,.20);
  --t-product:20px; --t-sheet:21px; --t-question:17px; --t-section:15px;
  --t-label:13px; --t-body:14px; --t-hint:12px; --t-error:12.5px;
  --t-metric:30px; --t-button:15px;
}
[data-theme="dark"]{
  --bg:#0F1620; --card:#1A2533; --ink:#EDF2F7; --muted:#8493A5; --line:#293647;
  --brand:#15D982; --brand-deep:#3DE89B; --brand-soft:rgba(21,217,130,.16);
  --coral:#FF6B73; --coral-soft:rgba(229,72,77,.18);
  --blue:#6EA0FF; --blue-soft:rgba(52,120,246,.18);
  --amber:#E0A93A; --amber-soft:rgba(180,125,18,.20);
  --money-in:#3DE89B; --money-out:#FF6B73;
  --e-card:0 1px 2px rgba(0,0,0,.30), 0 8px 24px rgba(0,0,0,.28);
  --e-hero:0 10px 30px rgba(0,0,0,.35);
  --e-sheet:0 -2px 24px rgba(0,0,0,.45);
  --e-child:0 -2px 32px rgba(0,0,0,.60);
}

/* 1 — RESET & APP SHELL ---------------------------------------------------- */
*{box-sizing:border-box}
html,body{margin:0;padding:0;height:100%}
body{
  background:var(--bg); color:var(--ink);
  font-family:var(--font); font-size:var(--t-body); line-height:1.5;
  -webkit-font-smoothing:antialiased; text-rendering:optimizeLegibility;
}
#taxmate-ltd-ui-root{min-height:100%}
.tm-app{
  --col:440px;
  min-height:100vh; background:var(--bg); color:var(--ink);
  display:flex; flex-direction:column; align-items:center;
}
.tm-app[dir="rtl"]{font-family:var(--font-rtl)}
.tm-num{unicode-bidi:isolate; direction:ltr; white-space:nowrap}

.tm-col{
  width:100%; max-width:var(--col); flex:1 0 auto;
  display:flex; flex-direction:column; position:relative;
  padding:0 16px calc(132px + env(safe-area-inset-bottom));
}
@media (min-width:900px){
  .tm-app{padding:28px 0}
  .tm-col{
    max-width:520px; background:var(--card); min-height:calc(100vh - 56px);
    border-radius:28px; box-shadow:var(--e-card); padding:0 24px 132px; overflow:hidden;
  }
}

/* 2 — DEV BAR (locale/theme/reset) ---------------------------------------- */
.tm-devbar{
  position:sticky; top:0; z-index:80; width:100%;
  display:flex; gap:8px; align-items:center; justify-content:flex-end;
  padding:7px 16px; background:color-mix(in srgb,var(--bg) 86%, transparent);
  border-bottom:1px solid var(--line); font-size:11.5px; color:var(--muted);
}
.tm-devbar b{margin-inline-end:auto; font-weight:800; letter-spacing:.2px; color:var(--ink)}
.tm-devbar b span{color:var(--brand)}
.tm-devbar select{font:inherit; font-size:11.5px; padding:4px 8px; border-radius:8px;
  background:var(--card); color:var(--ink); border:1px solid var(--line)}

/* 3 — TOP BAR ------------------------------------------------------------- */
.tm-top{display:flex; align-items:center; justify-content:space-between; padding:16px 0 12px}
.tm-brand{display:flex; align-items:center; gap:9px; font-weight:800; font-size:19px; letter-spacing:-.4px}
.tm-brand .mk{width:30px; height:30px; border-radius:9px; background:var(--brand); color:#fff;
  display:grid; place-items:center; font-size:16px; font-weight:800}
.tm-brand .mk2{color:var(--brand)}
.tm-year{display:inline-flex; align-items:center; gap:5px; font-size:12.5px; font-weight:700;
  color:var(--ink); background:var(--card); border:1px solid var(--line); border-radius:999px; padding:6px 11px; box-shadow:var(--e-card)}
.tm-setup-brand-header{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:64px;margin:0 -16px 10px;padding:calc(8px + env(safe-area-inset-top)) 16px 8px;background:var(--navy);color:#fff}
.tm-setup-brand-header .tm-logo{display:block;width:auto;height:22px}
.tm-setup-brand-header .tm-year{color:#fff;background:transparent;border-color:var(--navy-line);box-shadow:none}

/* 4 — PROMO STRIP --------------------------------------------------------- */
.tm-promo{background:linear-gradient(120deg,#F4A21E,#E8890F); color:#fff;
  border-radius:var(--r-l); padding:14px 16px; position:relative; overflow:hidden; margin-top:2px}
.tm-promo .t{font-weight:800; font-size:14.5px}
.tm-promo .s{font-size:12.5px; opacity:.95; margin-top:2px}
.tm-promo .a{font-weight:800; font-size:13px; margin-top:7px}
.tm-promo .ico{position:absolute; inset-inline-end:14px; inset-block-start:14px; font-size:20px}
.tm-dots{display:flex; gap:4px; justify-content:center; margin:8px 0 2px}
.tm-dots i{width:16px; height:4px; border-radius:2px; background:var(--muted); opacity:.4}
.tm-dots i.on{opacity:1; width:20px; background:var(--brand)}

/* 5 — HERO ---------------------------------------------------------------- */
.tm-hero{background:linear-gradient(150deg,#0FB673,var(--brand-deep)); border-radius:var(--r-l);
  padding:18px; color:#fff; box-shadow:var(--e-hero); position:relative; overflow:hidden; margin-top:14px}
.tm-hero::after{content:""; position:absolute; width:190px; height:190px; border-radius:50%;
  background:rgba(255,255,255,.07); inset-block-start:-70px; inset-inline-end:-50px}
.tm-hero .hi{font-size:13.5px; font-weight:700; opacity:.95}
.tm-hero .lbl{font-size:12.5px; opacity:.9; margin-top:8px}
.tm-hero .big{font-size:34px; font-weight:800; letter-spacing:-1.2px; margin:2px 0 12px; line-height:1.1}
.tm-hero .strip{background:rgba(255,255,255,.16); border-radius:14px; padding:11px 13px;
  display:flex; justify-content:space-between; align-items:center; font-size:13px; font-weight:700; cursor:pointer}
.tm-hero .two{display:flex; gap:10px; margin-top:10px}
.tm-hero .two div{flex:1; background:rgba(255,255,255,.13); border-radius:14px; padding:10px 12px}
.tm-hero .two span{display:block; font-size:11.5px; opacity:.88}
.tm-hero .two b{font-size:15px; font-weight:800}
.tm-hero.loss{background:linear-gradient(150deg,#3A4653,#2A333E)}

/* 6 — SECTION LABEL & PAIR ------------------------------------------------ */
.tm-h{font-size:var(--t-section); font-weight:800; margin:20px 0 10px; letter-spacing:-.2px}
.tm-sub{font-size:var(--t-hint); color:var(--muted); margin:-6px 0 10px}
.tm-pair{display:flex; gap:11px; margin:14px 0 2px}
.tm-pair>*{flex:1}

/* 7 — BUTTONS ------------------------------------------------------------- */
.tm-btn{appearance:none; border:0; cursor:pointer; font-family:inherit; font-weight:800;
  font-size:var(--t-button); border-radius:var(--r-m); padding:14px 16px; width:100%;
  display:inline-flex; align-items:center; justify-content:center; gap:8px;
  transition:transform .04s ease, background .15s ease, opacity .15s ease}
.tm-btn:active{transform:translateY(1px)}
.tm-btn:disabled{opacity:.5; cursor:not-allowed}
.tm-btn.p{background:var(--brand); color:#fff}
.tm-btn.p:hover:not(:disabled){background:var(--brand-deep)}
[data-theme="dark"] .tm-btn.p{color:#fff}
.tm-btn.s{background:var(--brand-soft); color:var(--brand-deep)}
[data-theme="dark"] .tm-btn.s{color:var(--brand)}
.tm-btn.g{background:transparent; color:var(--ink); border:1.5px solid var(--line)}
.tm-btn.d{background:var(--coral); color:#fff}
[data-theme="dark"] .tm-btn.d{color:#2A0B0C}
.tm-btn.coral-soft{background:var(--coral-soft); color:var(--coral)}
.tm-btn.sm{width:auto; padding:9px 14px; font-size:13px; border-radius:12px}
.tm-linkbtn{appearance:none;border:0;background:none;cursor:pointer;font-family:inherit;
  color:var(--brand-deep); font-weight:800; font-size:13px; padding:6px 0}
[data-theme="dark"] .tm-linkbtn{color:var(--brand)}

/* 8 — BUSINESS ROW -------------------------------------------------------- */
.tm-rows{display:flex; flex-direction:column; gap:10px}
.tm-row{display:grid; grid-template-columns:auto 1fr auto; gap:12px; align-items:center;
  background:var(--card); border:1px solid var(--line); border-radius:var(--r-m);
  padding:14px; text-align:start; width:100%; cursor:pointer; font-family:inherit}
.tm-row:hover{border-color:color-mix(in srgb,var(--brand) 40%,var(--line))}
.tm-row .av{width:40px; height:40px; border-radius:11px; background:var(--brand); color:#fff;
  display:grid; place-items:center; font-weight:800; font-size:16px}
.tm-row .av.draft{background:var(--brand-soft); color:var(--brand-deep)}
.tm-row .av.attn{background:var(--amber-soft); color:var(--amber)}
.tm-row .nm{font-weight:800; font-size:15px; color:var(--ink)}
.tm-row .mt{font-size:12.5px; color:var(--muted); margin-top:2px}
.tm-row .rt{text-align:end}
.tm-row .amt{font-weight:800; font-size:15px; color:var(--ink)}
.tm-row .amt.pos{color:var(--money-in)}
.tm-row .amt.neg{color:var(--money-out)}
.tm-row .cta{font-size:12.5px; font-weight:800; color:var(--brand-deep); margin-top:2px}
[data-theme="dark"] .tm-row .cta{color:var(--brand)}
.tm-row .cta.attn{color:var(--amber)}
.tm-add{width:100%; border:1.5px dashed color-mix(in srgb,var(--brand) 45%,var(--line));
  background:var(--brand-soft); color:var(--brand-deep); border-radius:var(--r-m);
  padding:14px; font-weight:800; font-size:14px; cursor:pointer; font-family:inherit; margin-top:10px}
[data-theme="dark"] .tm-add{color:var(--brand)}

/* 9 — INFORMATION TRIGGER (18px glyph, 44px target) ----------------------- */
.tm-info{position:relative; display:inline-flex; align-items:center; justify-content:center;
  flex:0 0 auto; width:18px; height:18px; border:1.6px solid var(--muted); border-radius:50%;
  color:var(--muted); font-size:11px; font-weight:800; font-style:normal;
  background:none; cursor:pointer; vertical-align:middle; margin-inline-start:6px; padding:0;
  font-family:Georgia,'Times New Roman',serif; line-height:1}
.tm-info::after{content:""; position:absolute; inset:-13px; border-radius:50%}
.tm-info:hover{border-color:var(--brand); color:var(--brand-deep)}

/* 10 — SHEET SYSTEM ------------------------------------------------------- */
.tm-scrim{position:fixed; inset:0; background:rgba(9,16,22,.42); z-index:100;
  display:flex; align-items:flex-end; justify-content:center}
@media (min-width:900px){.tm-scrim{align-items:center}}
.tm-sheet{width:100%; max-width:520px; background:var(--card); color:var(--ink);
  border-radius:24px 24px 0 0; box-shadow:var(--e-sheet); max-height:92vh;
  display:flex; flex-direction:column; position:relative}
@media (min-width:900px){.tm-sheet{border-radius:24px; max-height:88vh}}
.tm-sheet.child{box-shadow:var(--e-child)}
.tm-info-dialog-scrim{align-items:center;padding:16px;background:rgba(15,22,32,.32);backdrop-filter:none}
.tm-info-dialog{width:min(460px,100%);max-height:min(82dvh,620px);border-radius:20px;overflow:hidden}
.tm-sbody{padding:8px 20px 16px; overflow-y:auto; flex:1 1 auto}
.tm-sfoot{flex:0 0 auto; padding:14px 20px calc(14px + env(safe-area-inset-bottom));
  border-top:1px solid var(--line); background:var(--card); display:flex; flex-direction:column; gap:9px}
.tm-stitle{font-size:var(--t-sheet); font-weight:800; letter-spacing:-.3px; margin:6px 0 4px}
.tm-kick{font-size:12px; font-weight:800; letter-spacing:.6px; text-transform:uppercase; color:var(--brand-deep)}
[data-theme="dark"] .tm-kick{color:var(--brand)}
.tm-progress{height:4px; border-radius:2px; background:var(--line); margin:10px 0 4px; overflow:hidden}
.tm-progress i{display:block; height:100%; background:var(--brand); border-radius:2px}
.tm-infosec{margin-top:14px}
.tm-infosec h4{font-size:13.5px; font-weight:800; margin:0 0 3px; color:var(--ink)}
.tm-infosec p{font-size:13.5px; color:var(--muted); margin:0; line-height:1.55}

/* 11 — FIELD FAMILY ------------------------------------------------------- */
.tm-field{margin-top:14px}
.tm-flabel{display:flex; align-items:center; flex-wrap:wrap; font-size:var(--t-label); font-weight:700; color:var(--ink); margin-bottom:6px}
.tm-fhint{font-size:var(--t-hint); color:var(--muted); font-weight:500; margin-inline-start:6px}
/* A field hint belongs under its label, not squeezed beside it (any locale, 360px). */
.tm-flabel>.tm-fhint{flex:1 0 100%; margin:2px 0 0; line-height:1.45}
.tm-inwrap{position:relative; display:flex; align-items:center}
.tm-input{width:100%; font-family:inherit; font-size:15px; color:var(--ink);
  background:var(--card); border:1.5px solid var(--line); border-radius:var(--r-s);
  padding:13px 14px; transition:border-color .15s ease}
.tm-input::placeholder{color:color-mix(in srgb,var(--muted) 70%,transparent)}
.tm-input:focus{outline:none; border-color:var(--brand)}
.tm-inwrap.err .tm-input{border-color:var(--coral)}
.tm-input.pre{padding-inline-start:34px}
.tm-input.suf{padding-inline-end:40px}
.tm-affix{position:absolute; color:var(--muted); font-weight:700; font-size:15px; pointer-events:none}
.tm-affix.pre{inset-inline-start:14px}
.tm-affix.suf{inset-inline-end:14px}
.tm-dateico{position:absolute; inset-inline-end:8px; color:var(--muted); font-size:15px; z-index:2;
  width:32px; height:32px; border:0; background:none; cursor:pointer; display:grid; place-items:center; border-radius:8px}
.tm-dateico:hover{background:var(--brand-soft); color:var(--brand-deep)}
select.tm-input{appearance:none; background-image:none; cursor:pointer; padding-inline-end:34px}
.tm-selarrow{position:absolute; inset-inline-end:14px; color:var(--muted); pointer-events:none; font-size:11px}
.tm-err{display:flex; align-items:flex-start; gap:5px; color:var(--coral); font-size:var(--t-error); font-weight:600; margin-top:6px}
.tm-err .x{font-weight:800}
.tm-errsum{background:var(--coral-soft); border-radius:12px; padding:11px 13px; margin-top:12px}
.tm-errsum b{color:var(--coral); font-size:13px; font-weight:800}
.tm-errsum ul{margin:6px 0 0; padding-inline-start:18px}
.tm-errsum li{color:var(--coral); font-size:12.5px; margin-top:3px}

/* 12 — CHOICE GROUP & CHECK ----------------------------------------------- */
.tm-question{font-size:var(--t-question); font-weight:800; margin:16px 0 10px; letter-spacing:-.2px; line-height:1.35}
.tm-choices{display:flex; flex-direction:column; gap:9px}
.tm-choices.row{flex-direction:row}
.tm-choices.row>*{flex:1}
.tm-choice{display:flex; align-items:flex-start; gap:10px; text-align:start; width:100%;
  background:var(--card); border:1.5px solid var(--line); border-radius:var(--r-s);
  padding:13px 14px; cursor:pointer; font-family:inherit; transition:border-color .12s,background .12s}
.tm-choice:hover{border-color:color-mix(in srgb,var(--brand) 40%,var(--line))}
.tm-choice.on{border-color:var(--brand); background:var(--brand-soft)}
.tm-choice .ct{font-weight:800; font-size:14px; color:var(--ink)}
.tm-choice .cb{font-size:12.5px; color:var(--muted); margin-top:2px}
.tm-choices.row .tm-choice{justify-content:center; text-align:center}
.tm-choices.row .tm-choice .ct{font-size:14.5px}
.tm-check{display:flex; align-items:flex-start; gap:11px; cursor:pointer; font-family:inherit;
  background:var(--card); border:1.5px solid var(--line); border-radius:var(--r-s); padding:13px 14px; width:100%; text-align:start}
.tm-check .bx{width:22px; height:22px; border-radius:6px; border:1.8px solid var(--muted);
  flex:0 0 auto; display:grid; place-items:center; color:#fff; font-size:13px; margin-top:1px}
.tm-check.on .bx{background:var(--brand); border-color:var(--brand)}
.tm-check .cl{font-size:13.5px; color:var(--ink); font-weight:600; line-height:1.45}

/* 13 — NOTICE ------------------------------------------------------------- */
.tm-notice{display:flex; gap:10px; border-radius:var(--r-s); padding:12px 13px; margin-top:12px; font-size:13px; line-height:1.5}
.tm-notice .i{flex:0 0 auto; font-size:15px; margin-top:1px}
.tm-notice b{display:block; font-weight:800; margin-bottom:2px}
.tm-notice.info{background:var(--blue-soft); color:var(--ink)}
.tm-notice.info .i{color:var(--blue)}
.tm-notice.ok{background:var(--amber-soft); color:var(--ink)}
.tm-notice.ok .i{color:var(--amber)}
.tm-notice.warn{background:var(--amber-soft); color:var(--ink)}
.tm-notice.warn .i{color:var(--amber)}
.tm-notice.neutral{background:color-mix(in srgb,var(--muted) 12%,var(--card)); color:var(--ink)}

/* 14 — WORKSPACE ---------------------------------------------------------- */
.tm-wsback{display:inline-flex; align-items:center; gap:6px; color:var(--brand-deep); font-weight:800; font-size:13px; background:none; border:0; cursor:pointer; font-family:inherit; padding:16px 0 4px}
[data-theme="dark"] .tm-wsback{color:var(--brand)}
.tm-setup-exit{min-height:44px;padding:8px 12px!important;border:1px solid var(--line)!important;border-radius:999px;background:var(--card)!important;color:var(--ink)!important}
.tm-wstitle{font-size:24px; font-weight:800; letter-spacing:-.6px; margin:2px 0 3px}
.tm-wsmeta{font-size:12.5px; color:var(--muted)}
.tm-wsperiod{display:inline-block; font-size:12px; color:var(--muted); background:var(--card); border:1px solid var(--line); border-radius:999px; padding:5px 11px; margin-top:8px}
.tm-tabs{display:flex; gap:4px; background:var(--card); border:1px solid var(--line); border-radius:16px; padding:5px; margin:14px 0 4px}
.tm-tabs button{flex:1 1 0; min-width:0; appearance:none; border:0; background:none; cursor:pointer; font-family:inherit;
  font-size:11.5px; font-weight:800; letter-spacing:-.2px; color:var(--muted); padding:9px 3px; border-radius:12px; transition:.12s;
  overflow:hidden; text-overflow:ellipsis; white-space:nowrap}
.tm-tabs button.on{background:var(--brand-soft); color:var(--brand-deep)}
[data-theme="dark"] .tm-tabs button.on{color:var(--brand)}
.tm-metrics{display:grid; grid-template-columns:1fr 1fr; gap:10px; margin-top:14px}
.tm-metric{background:var(--card); border:1px solid var(--line); border-radius:var(--r-s); padding:13px; text-align:start; cursor:pointer; font-family:inherit; width:100%}
.tm-metric .l{font-size:12px; color:var(--muted); font-weight:700}
.tm-metric .v{font-size:17px; font-weight:800; margin-top:3px}
.tm-metric .v.pos{color:var(--money-in)}
.tm-metric .v.neg{color:var(--money-out)}
.tm-metric .st{font-size:11.5px; color:var(--muted); margin-top:2px}
.tm-metric .st.attn{color:var(--amber); font-weight:700}
.tm-recs{display:flex; flex-direction:column; gap:9px; margin-top:12px}
.tm-rec{display:grid; grid-template-columns:1fr auto; gap:10px; align-items:center; background:var(--card); color:var(--ink);
  border:1px solid var(--line); border-radius:var(--r-s); padding:13px 14px; width:100%; text-align:start; cursor:pointer; font-family:inherit}
.tm-rec .rl{font-weight:700; font-size:14px; color:var(--ink)}
.tm-rec .rs{font-size:12px; color:var(--muted); margin-top:2px}
.tm-rec .rv{font-weight:800; font-size:14px; text-align:end; color:var(--ink)}
.tm-rec .rv.neg{color:var(--money-out)}
.tm-rec .rv.pos{color:var(--money-in)}
.tm-secondary-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:8px}
.tm-secondary-actions .tm-btn{flex:1 1 150px;min-height:44px}
.tm-step5-confirm{margin-top:18px}
.tm-setup-review-card{background:var(--card);border:1px solid var(--line);border-radius:var(--r-m);padding:18px;margin-top:14px;overflow:hidden}
.tm-setup-review-heading{display:flex;align-items:center;justify-content:space-between;gap:14px}
.tm-setup-review-card h2{font-size:var(--t-section);line-height:1.35;margin:0 0 12px;font-weight:800}
.tm-setup-review-table{width:100%;table-layout:fixed;border-collapse:collapse}
.tm-setup-review-table.company .tm-setup-review-label-col{width:36%}
.tm-setup-review-table.company .tm-setup-review-value-col{width:64%}
.tm-setup-review-table.circumstances .tm-setup-review-label-col{width:78%}
.tm-setup-review-table.circumstances .tm-setup-review-value-col{width:22%}
.tm-setup-review-table th,.tm-setup-review-table td{padding:12px 0;border-top:1px solid var(--line);vertical-align:top;line-height:1.45;overflow-wrap:anywhere}
.tm-setup-review-table tr:first-child th,.tm-setup-review-table tr:first-child td{border-top:0}
.tm-setup-review-label{padding-inline-end:16px!important;color:var(--muted);font-size:13px;font-weight:500;text-align:start}
.tm-setup-review-value{color:var(--ink);font-size:13.5px;font-weight:800;text-align:end}
.tm-setup-review-value-lines,.tm-setup-review-value-line{display:block}
.tm-overview-hero .tm-overview-tax,.tm-overview-hero .tm-overview-figure{appearance:none;width:100%;border:0;background:none;color:inherit;font:inherit;cursor:pointer;text-align:start}
.tm-overview-hero .tm-overview-tax{display:flex;align-items:center;justify-content:space-between;gap:12px;border-top:2px solid currentColor;padding:12px 0 0;margin-top:14px}
.tm-overview-tax-label{font-weight:800}
.tm-overview-tax-value{display:flex;align-items:center;gap:6px;font-weight:800;text-align:end}
.tm-overview-figures{margin-top:10px}
.tm-overview-hero .tm-overview-figure{display:flex;align-items:baseline;justify-content:space-between;gap:12px;padding:10px 0;border-top:1px solid rgba(255,255,255,.16)}
.tm-overview-hero .tm-overview-figure>span:first-child{font-size:13px;color:inherit;opacity:.72}
.tm-overview-hero .tm-overview-figure .tm-num{font-size:15px;font-weight:800}
.tm-ownership-card{margin-top:18px}
.tm-record-actions{display:flex;flex-direction:column;gap:12px;margin-top:12px;margin-bottom:4px}
.tm-record-actions .tm-btn{min-height:44px}
.tm-pill{display:inline-block; font-size:11px; font-weight:800; border-radius:999px; padding:3px 9px; margin-top:4px}
.tm-pill.warn{background:var(--amber-soft); color:var(--amber)}
.tm-pill.ok{background:var(--amber-soft); color:var(--amber)}
.tm-pill.rev{background:color-mix(in srgb,var(--muted) 14%,var(--card)); color:var(--muted)}
.tm-summ{background:var(--card); border:1px solid var(--line); border-radius:var(--r-m); overflow:hidden; margin-top:12px}
.tm-summ .r{display:flex; justify-content:space-between; align-items:center; gap:12px; padding:13px 15px; border-top:1px solid var(--line)}
.tm-summ .r:first-child{border-top:0}
.tm-summ .k{font-size:13px; color:var(--muted)}
.tm-summ .val{font-size:13.5px; font-weight:800; color:var(--ink); text-align:end}
.tm-disc{background:var(--card); border:1px solid var(--line); border-radius:var(--r-s); margin-top:10px; overflow:hidden}
.tm-disc>summary{list-style:none; cursor:pointer; padding:13px 15px; font-weight:800; font-size:13.5px; display:flex; justify-content:space-between; align-items:center}
.tm-disc>summary::-webkit-details-marker{display:none}
.tm-disc[open]>summary{border-bottom:1px solid var(--line)}
.tm-disc .dc{padding:6px 15px 14px}
.tm-total{display:flex; justify-content:space-between; align-items:center; background:var(--card); border:1px solid var(--line);
  border-radius:var(--r-s); padding:12px 14px; margin-top:12px; font-weight:800; font-size:14px; color:var(--ink)}
.tm-total.bad{background:var(--coral-soft); color:var(--coral)}

/* 15 — COMPACT CALENDAR --------------------------------------------------- */
.tm-cal{width:100%; max-width:300px; margin-top:10px; background:var(--card); border:1px solid var(--line);
  border-radius:var(--r-m); padding:12px; box-shadow:var(--e-card)}
.tm-calhead{display:flex; align-items:center; justify-content:space-between; gap:6px; margin-bottom:8px}
.tm-calnav{width:32px; height:32px; border-radius:9px; border:1px solid var(--line); background:var(--card);
  color:var(--ink); cursor:pointer; font-size:15px; display:grid; place-items:center}
.tm-calsel{display:flex; gap:6px; flex:1; justify-content:center}
.tm-calsel select{font:inherit; font-size:13px; font-weight:700; padding:6px 8px; border-radius:8px;
  background:var(--card); color:var(--ink); border:1px solid var(--line); cursor:pointer}
.tm-calgrid{display:grid; grid-template-columns:repeat(7,1fr); gap:2px}
.tm-calwd{text-align:center; font-size:10.5px; font-weight:800; color:var(--muted); padding:3px 0; overflow:hidden; white-space:nowrap}
.tm-app[dir="rtl"] .tm-calwd{font-size:8.5px; letter-spacing:-.2px}
.tm-calday{aspect-ratio:1; border:0; background:none; border-radius:9px; cursor:pointer; font-family:inherit;
  font-size:13px; font-weight:600; color:var(--ink); display:grid; place-items:center}
.tm-calday:hover{background:var(--brand-soft)}
.tm-calday.on{background:var(--brand); color:#fff; font-weight:800}
.tm-calday.mut{color:color-mix(in srgb,var(--muted) 60%,transparent)}
.tm-caltoday{margin-top:8px; width:100%; text-align:center; font-size:12.5px; font-weight:800;
  color:var(--brand-deep); background:var(--brand-soft); border:0; border-radius:10px; padding:8px; cursor:pointer; font-family:inherit}
[data-theme="dark"] .tm-caltoday{color:var(--brand)}

/* 16 — CONFIRMATION STRIP ------------------------------------------------- */
/* In the layout, not over it: a confirmation never overlaps a button, a sheet footer
   or the next screen, and it is cleared when a sheet opens or the route changes. */
.tm-toast{display:block; margin:10px 0 0; pointer-events:none}
.tm-toast .b{background:var(--ink); color:var(--bg); font-size:13px; font-weight:700; padding:11px 16px; border-radius:var(--r-s); display:block}
[data-theme="dark"] .tm-toast .b{background:var(--card); color:var(--ink); border:1px solid var(--line)}

/* 17 — FOCUS & MOTION ----------------------------------------------------- */
:where(button,a,input,select,textarea,[tabindex]):focus-visible{
  outline:3px solid color-mix(in srgb,var(--brand) 45%,transparent); outline-offset:2px; border-radius:8px}
@media (prefers-reduced-motion:reduce){*{animation:none!important; transition:none!important}}
@media (max-width:420px){
  .tm-secondary-actions{flex-direction:column;gap:10px}
  .tm-secondary-actions .tm-btn{width:100%;flex:0 0 auto}
  .tm-record-actions{gap:10px;margin-top:10px}
  .tm-setup-review-card{padding:16px 14px}
  .tm-setup-review-table.company .tm-setup-review-label-col{width:40%}
  .tm-setup-review-table.company .tm-setup-review-value-col{width:60%}
  .tm-setup-review-table.circumstances .tm-setup-review-label-col{width:74%}
  .tm-setup-review-table.circumstances .tm-setup-review-value-col{width:26%}
  .tm-setup-review-label{padding-inline-end:12px!important}
}

/* 18 — HELPERS ------------------------------------------------------------ */
.tm-muted{color:var(--muted)} .tm-center{text-align:center}
.tm-empty{text-align:center; padding:34px 16px; color:var(--muted)}
.tm-empty .e{font-size:15px; font-weight:800; color:var(--ink); margin-bottom:4px}
.tm-spacer{height:8px}
.tm-plainbtn{appearance:none;background:none;border:0;padding:0;margin:0;font:inherit;color:inherit;cursor:pointer;text-align:inherit;width:100%}
.tm-company-identity-stack{display:flex;flex-direction:column;gap:16px;margin-top:14px}

/* ---- Fable R5: company year-end, statutory checklist, bank matching, RTI ---- */
/* Money semantics (UI-02): every amount span carries pos / neg / nothing from moneyRole(). */
.tm-num.pos,.pos{color:var(--money-in)}
.tm-num.neg,.neg{color:var(--money-out)}
.tm-summary-sheet .tm-num.pos,.tm-hero .tm-num.pos{color:var(--money-in-navy)}
.tm-summary-sheet .tm-num.neg,.tm-hero .tm-num.neg{color:var(--money-out-navy)}
.tm-todo{display:grid; grid-template-columns:minmax(0,1fr) auto; gap:10px; align-items:center; background:var(--card); border:1px solid var(--line); border-radius:var(--r-s); padding:12px 14px; margin-top:8px}
.tm-todo .rl{font-weight:700; font-size:14px}
.tm-todo .tm-btn.sm{white-space:nowrap}
.tm-todo-list{display:flex; flex-direction:column; gap:8px; margin-top:6px}
.tm-todo-summary{margin-top:12px}
.tm-yearhead{display:flex; flex-wrap:wrap; align-items:center; justify-content:space-between; gap:8px; margin-top:8px; font-size:12.5px; color:var(--muted)}
.tm-yearhead .tm-pill{margin-top:0}
.tm-keyfigures .tm-summ{margin-top:10px}
.tm-keyfigures .tm-summ .val{font-size:16px}
.tm-matchline{margin-top:14px}
.tm-matchline .tm-choice{display:block; padding:12px 14px}
.tm-matchline .tm-choice .ct{overflow-wrap:anywhere; line-height:1.35}
.tm-matchline .tm-choice .cb{margin-top:3px; overflow-wrap:anywhere}
.tm-matchline .tm-question.sm{margin-bottom:2px; overflow-wrap:anywhere}
.tm-matchline .tm-flabel{margin-top:8px}
.tm-rec .rs.match{overflow-wrap:anywhere}
.tm-rec .rl{overflow-wrap:anywhere}
.tm-actionbar{display:flex; flex-direction:column; gap:10px; margin-top:14px}
.tm-h.sm{font-size:13.5px; margin:14px 0 6px}
.tm-question.sm{font-size:14.5px; margin:12px 0 6px}
.tm-record-actions.col .tm-btn{width:100%}
.tm-statsummary{width:100%; text-align:start; cursor:pointer; border:0; font-family:inherit}
.tm-statsummary .tm-fhint{margin:4px 0 0}
.tm-statcounts{display:flex; flex-wrap:wrap; gap:8px 12px; margin-top:10px}
.tm-statcount{display:inline-flex; align-items:center; gap:6px; font-size:12px; font-weight:800}
.tm-statcount .tm-pill{margin-top:0}
.tm-statlist{gap:8px}
.tm-statcard{background:var(--card); border:1px solid var(--line); border-radius:var(--r-m); overflow:hidden}
.tm-statcard .tm-statitem{border:0; border-radius:0; box-shadow:none; width:100%; text-align:start; cursor:pointer}
.tm-statcard .tm-statitem .rs{display:flex; flex-wrap:wrap; align-items:center; gap:4px 6px}
.tm-statcard .tm-statitem .tm-pill{margin-top:6px}
.tm-statcard .dc{padding:4px 14px 14px; border-top:1px solid var(--line)}
.tm-statcard .dc>.tm-summ,.tm-statcard .dc>.tm-notice{margin-top:10px}
.tm-basis{margin:0; padding:0 15px 10px; font-size:12px}
.tm-sources{margin:6px 0 0; padding-inline-start:18px; font-size:12.5px; color:var(--muted); line-height:1.6}
.tm-sources li{overflow-wrap:anywhere}
.tm-reasons{margin:8px 0 0; padding-inline-start:18px; font-size:13.5px; line-height:1.6; color:var(--ink)}
.tm-reasons li{margin-bottom:4px}
.tm-links{display:flex; flex-wrap:wrap; gap:8px 14px; margin-top:6px}
.tm-extlink{text-decoration:none; font-weight:800; font-size:13px; padding:4px 0; color:var(--brand-deep)}
[data-theme="dark"] .tm-extlink{color:var(--brand)}
.tm-check-needed{font-weight:800}
.tm-readiness .tm-pill{margin-top:0}
.tm-fact{margin-top:10px}
.tm-fact .tm-choices.row .tm-choice{padding:10px 8px}
.tm-statgroup{border-top:1px solid var(--line); padding-top:6px; margin-top:14px}
.tm-bankline{border:1px solid var(--line); border-radius:var(--r-s); padding:8px 12px 12px; margin-top:10px}
.tm-row .tm-price{margin-top:6px; text-align:start; line-height:1.4}
.tm-price .tm-price-standard{color:var(--muted); font-weight:600; margin-inline-end:4px}
.tm-row-locked .rt:empty{display:none}