/* nk-elementor-transformed */
:root {
  --nk-navy: #0a2a63;
  --nk-navy-deep: #071d43;
  --nk-navy-ink: #05152f;
  --nk-teal: #56b7b0;
  --nk-teal-dark: #2a817c;
  --nk-teal-soft: #dff2f0;
  --nk-bg: #f4f7fb;
  --nk-surface: #ffffff;
  --nk-surface-soft: #eef3f8;
  --nk-text: #172033;
  --nk-muted: #5b6677;
  --nk-border: #dce4ed;
  --nk-danger: #a33a32;
  --nk-amber: #c6a66b;
  --nk-amber-dark: #74582a;
  --nk-amber-soft: #f3ead9;
  --nk-shadow: 0 28px 70px rgba(14, 35, 66, 0.12);
  --nk-shadow-soft: 0 14px 38px rgba(17, 43, 82, 0.08);
  --nk-radius: 14px;
  --nk-radius-lg: 24px;
  --nk-shell: 1200px;
}

.nk-load-hero .nk-shell {
  position: relative;
  z-index: 2;
}

.nk-load-hero .nk-breadcrumbs {
  color: #899bb8;
}

.nk-load-signals .nk-shell,
.nk-load-result .nk-shell {
  position: relative;
  z-index: 1;
}

.nk-load-method .nk-shell {
  position: relative;
  z-index: 1;
}

.nk-load-scope .nk-shell {
  position: relative;
  z-index: 1;
}

@media (max-width: 1180px) {

  .nk-load-page .nk-header__actions .nk-header__contact {
    display: none;
  }
}

.nk-risk-hero .nk-shell {
  position: relative;
  z-index: 2;
}

.nk-risk-hero .nk-breadcrumbs {
  color: #8799b5;
}

.nk-risk-contours .nk-shell {
  position: relative;
}

@media (max-width: 1180px) {

  .nk-risk-page .nk-header__actions .nk-header__contact {
    display: none;
  }
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 96px;
}

body {
  margin: 0;
  overflow-x: hidden;
  color: var(--nk-text);
  background: var(--nk-bg);
  font-family: "Manrope", "Segoe UI", sans-serif;
  font-size: 16px;
  line-height: 1.7;
  -webkit-font-smoothing: antialiased;
}

img {
  display: block;
  max-width: 100%;
}

a {
  color: inherit;
  text-decoration: none;
}

button,
input,
textarea {
  font: inherit;
}

button,
a {
  -webkit-tap-highlight-color: transparent;
}

:focus-visible {
  outline: 3px solid rgba(86, 183, 176, 0.55);
  outline-offset: 3px;
}

.nk-shell {
  width: min(calc(100% - 48px), var(--nk-shell));
  margin: 0 auto;
}

.nk-topline {
  color: #bfcce0;
  background: var(--nk-navy-deep);
  font-size: 14px;
  font-weight: 700;
  letter-spacing: 0.04em;
}

.nk-topline__inner {
  min-height: 34px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
}

.nk-topline__phone {
  color: #ffffff;
  white-space: nowrap;
}

a.nk-topline__phone:hover {
  color: var(--nk-teal);
}

.nk-header {
  position: sticky;
  z-index: 100;
  top: 0;
  background: rgba(255, 255, 255, 0.96);
  border-bottom: 1px solid rgba(220, 228, 237, 0.85);
  backdrop-filter: blur(16px);
}

.nk-header__inner {
  min-height: 82px;
  display: grid;
  grid-template-columns: 190px minmax(0, 1fr) auto;
  align-items: center;
  gap: 32px;
}

.nk-logo {
  display: inline-flex;
  width: 185px;
}

.nk-logo img {
  width: 100%;
  height: auto;
}

.nk-header__actions {
  display: flex;
  align-items: center;
  gap: 18px;
}

.nk-header__contact {
  color: var(--nk-navy);
  font-size: 12px;
  font-weight: 800;
  white-space: nowrap;
}

.nk-button {
  min-height: 52px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
  padding: 13px 22px;
  border: 1px solid transparent;
  border-radius: 8px;
  cursor: pointer;
  font-size: 14px;
  font-weight: 800;
  line-height: 1.2;
  text-align: center;
  transition: transform 180ms ease, box-shadow 180ms ease, background-color 180ms ease;
}

.nk-button:hover {
  transform: translateY(-2px);
}

.nk-button--small {
  min-height: 42px;
  padding: 10px 16px;
  font-size: 13px;
}

.nk-button--primary {
  color: #ffffff;
  background: var(--nk-teal-dark);
  box-shadow: 0 12px 24px rgba(42, 129, 124, 0.2);
}

.nk-button--primary:hover {
  background: #226f6b;
  box-shadow: 0 16px 30px rgba(42, 129, 124, 0.28);
}

.nk-button--ghost-light {
  color: #ffffff;
  border-color: rgba(255, 255, 255, 0.28);
  background: rgba(255, 255, 255, 0.04);
}

.nk-button--ghost-light:hover {
  background: rgba(255, 255, 255, 0.1);
}

.nk-button--outline {
  color: var(--nk-navy);
  background: transparent;
  border-color: var(--nk-border);
}

.nk-button--outline:hover {
  border-color: var(--nk-navy);
  background: var(--nk-bg);
}

.nk-button--wide {
  width: 100%;
}

.nk-eyebrow {
  display: flex;
  align-items: center;
  gap: 10px;
  margin: 0 0 20px;
  color: #23706b;
  font-size: 14px;
  font-weight: 800;
  letter-spacing: 0.1em;
  line-height: 1.3;
  text-transform: uppercase;
}

.nk-eyebrow > span {
  width: 26px;
  height: 2px;
  background: currentColor;
}

.nk-eyebrow--light {
  color: #73d0ca;
}

h1,
h2,
h3,
p {
  overflow-wrap: anywhere;
}

h1,
h2,
h3 {
  margin-top: 0;
}

h1,
h2 {
  color: var(--nk-navy-deep);
  font-family: "PT Serif", Georgia, serif;
  font-weight: 400;
  line-height: 1.04;
}

h1 {
  max-width: 780px;
  margin-bottom: 28px;
  font-size: clamp(48px, 5.2vw, 78px);
  letter-spacing: -0.035em;
}

h2 {
  max-width: 820px;
  margin-bottom: 22px;
  font-size: clamp(38px, 4vw, 58px);
  letter-spacing: -0.025em;
}

h3 {
  margin-bottom: 12px;
  color: var(--nk-text);
  font-size: 20px;
  line-height: 1.3;
}

.nk-breadcrumbs {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 8px;
  padding-top: 26px;
  color: #8799b5;
  font-size: 14px;
  font-weight: 700;
}

.nk-breadcrumbs a:hover {
  color: #ffffff;
}

.nk-cta-rail {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 34px;
  margin-top: 24px;
  padding: 24px 28px;
  background: #e8f3f2;
  border: 1px solid #c8e3e0;
  border-radius: 12px;
}

.nk-cta-rail span,
.nk-cta-rail strong {
  display: block;
}

.nk-cta-rail span {
  margin-bottom: 4px;
  color: #23706b;
  font-size: 14px;
  font-weight: 800;
  text-transform: uppercase;
}

.nk-cta-rail strong {
  font-size: 15px;
}

.nk-footer {
  padding: 70px 0 24px;
  color: #9bacbf;
  background: var(--nk-navy-ink);
}

.nk-footer__grid {
  display: grid;
  grid-template-columns: 1.4fr repeat(3, 0.75fr);
  gap: 52px;
}

.nk-logo--footer {
  width: 190px;
  filter: brightness(1.35);
}

.nk-footer__brand p {
  max-width: 330px;
  margin: 20px 0 0;
  font-size: 14px;
}

.nk-footer h2 {
  margin: 0 0 18px;
  color: #ffffff;
  font-family: "Manrope", "Segoe UI", sans-serif;
  font-size: 14px;
  font-weight: 800;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.nk-footer__grid > div:not(.elementor-widget):not(.nk-footer__brand) {
  display: flex;
  align-items: flex-start;
  flex-direction: column;
}

.nk-footer__grid a,
.nk-footer__grid p {
  margin: 0 0 9px;
  font-size: 14px;
}

.nk-footer__grid a:hover,
.nk-footer__bottom a:hover {
  color: #ffffff;
}

.nk-footer__bottom {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 18px 28px;
  margin-top: 50px;
  padding-top: 22px;
  border-top: 1px solid rgba(255, 255, 255, 0.09);
  font-size: 12px;
}

.nk-footer__bottom > span:last-child {
  margin-left: auto;
}

.has-js .nk-reveal {
  opacity: 0;
  transform: translateY(18px);
  transition: opacity 520ms ease, transform 520ms ease;
}

.has-js .nk-reveal.is-visible {
  opacity: 1;
  transform: translateY(0);
}

@media (max-width: 1400px) {
  .nk-header__inner {
    grid-template-columns: 170px minmax(0, 1fr) auto;
    gap: 20px;
  }

  .nk-logo {
    width: 166px;
  }

  .nk-header__contact {
    display: none;
  }
}

@media (max-width: 1180px) {
  .nk-topline {
    display: none;
  }

  .nk-header__inner {
    min-height: 72px;
    grid-template-columns: 1fr auto auto;
  }

  .nk-header__actions .nk-button {
    display: none;
  }
}

@media (max-width: 820px) {
  .nk-shell {
    width: min(calc(100% - 36px), var(--nk-shell));
  }

  .nk-footer__grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (max-width: 580px) {
  html {
    scroll-padding-top: 74px;
  }

  .nk-shell {
    width: calc(100% - 30px);
  }

  .nk-header__inner {
    grid-template-columns: 1fr auto;
  }

  .nk-header__actions {
    display: none;
  }

  .nk-logo {
    width: 154px;
  }

  h1 {
    font-size: clamp(42px, 12vw, 55px);
  }

  h2 {
    font-size: 37px;
  }

  .nk-actions .nk-button {
    width: 100%;
  }

  .nk-facts,
  .nk-situation-grid,
  .nk-steps,
  .nk-outcome-grid,
  .nk-vat__checks,
  .nk-form__row,
  .nk-footer__grid {
    grid-template-columns: 1fr;
  }

  .nk-cta-rail {
    align-items: stretch;
    flex-direction: column;
  }

  .nk-footer__grid {
    gap: 30px;
  }

  .nk-footer__bottom {
    align-items: flex-start;
    flex-direction: column;
  }

  .nk-footer__bottom > span:last-child {
    margin-left: 0;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    scroll-behavior: auto !important;
    transition-duration: 0.01ms !important;
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
  }

  .has-js .nk-reveal {
    opacity: 1;
    transform: none;
  }
}

.nk-audit-route .nk-cta-rail {
  margin-top: 48px;
}

.nk-demand-situations .nk-cta-rail {
  margin-top: 34px;
}

.nk-desk-hero .nk-shell {
  position: relative;
  z-index: 1;
}

.nk-desk-situations .nk-cta-rail {
  margin-top: 28px;
  color: var(--nk-text);
}

.nk-page .nk-button,
.nk-page .nk-text-link,
.nk-folder-card > p,
.nk-expertise-card p,
.nk-expertise-card li,
.nk-outcome-card p,
.nk-audit-stage p:last-child,
.nk-role-card p,
.nk-audit-work-card p,
.nk-liquidation-diagnostic__card p,
.nk-liquidation-situation p,
.nk-liquidation-route-card > p,
.nk-liquidation-scope-card p,
.nk-liquidation-timeline__steps p,
.nk-demand-hero__priority > p,
.nk-demand-type-card > p:not(.nk-card-kicker),
.nk-demand-paper__row p,
.nk-demand-scope-card p,
.nk-demand-result-card p,
.nk-demand-doc p,
.nk-demand-avoid__grid p,
.nk-desk-hero__notice p,
.nk-desk-route__step b,
.nk-desk-route__note p,
.nk-desk-situation p,
.nk-desk-orbit__item b,
.nk-desk-scope-card p,
.nk-desk-choice-card p,
.nk-desk-tax p,
.nk-desk-file p,
.nk-desk-error p {
  font-size: 14px;
}

.nk-objection-page .nk-button,
.nk-objection-page .nk-text-link,
.nk-objection-situation p,
.nk-objection-anatomy__line p,
.nk-objection-anatomy__result p,
.nk-objection-scope-card p,
.nk-objection-matrix p,
.nk-objection-argument strong,
.nk-objection-weak-card p,
.nk-objection-document p,
.nk-objection-process__steps p,
.nk-objection-hearing__panel p {
  font-size: 14px;
}

.nk-appeal-hero .nk-shell {
  position: relative;
  z-index: 2;
}

.nk-appeal-hero .nk-breadcrumbs {
  color: rgba(255, 255, 255, 0.66);
}

.nk-appeal-hero .nk-breadcrumbs a:hover {
  color: var(--nk-teal);
}

.nk-appeal-page .nk-button,
.nk-appeal-page .nk-text-link,
.nk-appeal-page .nk-nav a,
.nk-appeal-page .nk-services-menu summary {
  transition:
    color 180ms ease,
    background-color 180ms ease,
    border-color 180ms ease,
    transform 180ms ease,
    box-shadow 180ms ease;
}

.nk-effective-hero .nk-shell {
  position: relative;
  z-index: 2;
}

.nk-effective-hero .nk-breadcrumbs {
  color: rgba(255, 255, 255, 0.65);
}

.nk-effective-page .nk-button,
.nk-effective-page .nk-text-link,
.nk-effective-page .nk-nav a,
.nk-effective-page .nk-services-menu summary {
  transition:
    color 180ms ease,
    background-color 180ms ease,
    border-color 180ms ease,
    transform 180ms ease,
    box-shadow 180ms ease;
}