*,*::before,*::after{box-sizing:border-box;margin:0;padding:0;}
html{scroll-behavior:smooth;}
:root{
  --navy:#2B2B6B; --navy-mid:#23235A; --purple:#5B5BBB; --purple-h:#7070CC;
  --pal:#EEEEF8; --gold:#C9962E; --gold-lt:#E5AC40;
  --white:#FFFFFF; --pg:#F8F8FE; --sec:#F0F0FA;
  --bdr:#E4E4F2; --bdr-md:#D0D0E8;
  --th:#2B2B6B; --tb:#444466; --tm:#7777AA;
}
body{font-family:'Open Sans',sans-serif;font-size:15px;line-height:1.85;letter-spacing:0.12px;color:var(--tb);background:var(--pg);-webkit-text-size-adjust:100%;}

.wrap{max-width:960px;margin:0 auto;padding:52px 28px 80px;}

.art-title{margin-bottom:52px;padding-bottom:30px;border-bottom:2px solid var(--bdr);position:relative;}
.art-title::after{content:'';position:absolute;bottom:-2px;left:0;width:64px;height:2px;background:var(--purple);}
.art-pill{display:inline-flex;align-items:center;gap:7px;background:var(--pal);border:1px solid var(--bdr-md);color:var(--purple);font-family:'Poppins',sans-serif;font-size:11px;font-weight:700;letter-spacing:2px;text-transform:uppercase;padding:5px 16px;border-radius:40px;margin-bottom:20px;}
.art-pill::before{content:'';width:6px;height:6px;border-radius:50%;background:var(--purple);flex-shrink:0;}
.art-title h1{font-family:'Poppins',sans-serif;font-size:clamp(22px,3.5vw,32px);font-weight:700;color:var(--th);line-height:1.38;letter-spacing:-0.2px;margin-bottom:20px;}
.art-intro{font-size:15px;color:var(--tb);line-height:1.9;letter-spacing:0.12px;padding:26px 30px;background:var(--white);border:1px solid var(--bdr);border-left:4px solid var(--purple);border-radius:8px;box-shadow:0 2px 8px rgba(43,43,107,.05);margin-bottom:24px;}
.art-meta{display:flex;flex-wrap:wrap;gap:8px 22px;margin-top:22px;}
.art-meta-i{display:flex;align-items:center;gap:7px;font-size:12.5px;color:var(--tm);letter-spacing:0.1px;}
.art-meta-i strong{color:var(--tb);font-weight:600;}
.mdot{width:4px;height:4px;border-radius:50%;background:var(--purple);opacity:.5;flex-shrink:0;}

.toc{background:var(--white);border:1px solid var(--bdr);border-left:4px solid var(--purple);border-radius:10px;padding:30px 34px;margin-bottom:60px;box-shadow:0 2px 10px rgba(43,43,107,.05);}
.toc-lbl{font-family:'Poppins',sans-serif;font-size:11px;font-weight:700;color:var(--purple);letter-spacing:2.5px;text-transform:uppercase;margin-bottom:20px;display:flex;align-items:center;gap:12px;}
.toc-lbl::after{content:'';flex:1;height:1px;background:var(--bdr);}
.toc ol{list-style:none;padding:0;columns:2;column-gap:36px;counter-reset:toc;}
.toc ol li{counter-increment:toc;break-inside:avoid;padding:9px 0;border-bottom:1px dashed var(--bdr);display:flex;align-items:baseline;gap:10px;}
.toc ol li:last-child{border-bottom:none;}
.toc ol li::before{content:counter(toc,decimal-leading-zero);font-family:'Poppins',sans-serif;font-size:10px;font-weight:700;color:var(--purple);min-width:22px;flex-shrink:0;}
.toc ol li a{font-size:13.5px;font-weight:600;color:var(--th);text-decoration:none;line-height:1.55;letter-spacing:0.1px;transition:color .2s;}
.toc ol li a:hover{color:var(--purple);}

.sec{margin-bottom:72px;}
.sec-head{margin-bottom:32px;}
.sec-eye{font-family:'Poppins',sans-serif;font-size:11px;font-weight:700;color:var(--purple);letter-spacing:2.5px;text-transform:uppercase;margin-bottom:12px;}
.sec-head h2{font-family:'Poppins',sans-serif;font-size:clamp(19px,3vw,24px);font-weight:700;color:var(--th);line-height:1.4;letter-spacing:0.15px;padding-bottom:20px;border-bottom:2px solid var(--bdr);position:relative;}
.sec-head h2::after{content:'';position:absolute;bottom:-2px;left:0;width:56px;height:2px;background:var(--purple);}

.prose p{font-size:15px;color:var(--tb);line-height:1.9;letter-spacing:0.15px;margin-bottom:20px;}
.prose p:last-child{margin-bottom:0;}

.box{background:var(--white);border:1px solid var(--bdr);border-radius:10px;padding:26px 30px;margin-bottom:22px;box-shadow:0 2px 8px rgba(43,43,107,.05);}
.box p{font-size:15px;color:var(--tb);line-height:1.9;letter-spacing:0.15px;margin:0;}

.bul{list-style:none;padding:0;background:var(--white);border:1px solid var(--bdr);border-radius:10px;box-shadow:0 2px 8px rgba(43,43,107,.05);margin-bottom:22px;overflow:hidden;}
.bul li{font-size:15px;color:var(--tb);line-height:1.9;letter-spacing:0.15px;padding:14px 24px 14px 48px;position:relative;border-bottom:1px solid var(--bdr);}
.bul li:last-child{border-bottom:none;}
.bul li::before{content:'';position:absolute;left:20px;top:22px;width:8px;height:8px;border-radius:50%;background:var(--purple);opacity:.5;}

.applies-wrap{display:flex;flex-wrap:wrap;gap:12px;margin:20px 0 0;}
.applies-tag{display:inline-flex;align-items:center;gap:8px;background:var(--pal);border:1px solid var(--bdr-md);border-radius:8px;padding:10px 18px;font-family:'Poppins',sans-serif;font-size:13.5px;font-weight:600;color:var(--navy);letter-spacing:0.2px;}
.applies-tag::before{content:'✓';color:var(--purple);font-size:13px;font-weight:700;}

.notice{border-radius:10px;padding:18px 22px;margin:22px 0;display:flex;gap:14px;align-items:flex-start;}
.notice.info{background:var(--pal);border:1px solid var(--bdr-md);}
.n-ico{font-size:18px;flex-shrink:0;margin-top:2px;}
.notice p{font-size:15px;line-height:1.8;letter-spacing:0.12px;color:var(--tb);margin:0;}

.when-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;margin-bottom:22px;}
.when-card{background:var(--white);border:1px solid var(--bdr);border-top:3px solid var(--purple);border-radius:10px;padding:24px 22px;box-shadow:0 2px 8px rgba(43,43,107,.04);transition:box-shadow .2s,transform .2s;}
.when-card:hover{box-shadow:0 6px 20px rgba(91,91,187,.12);transform:translateY(-2px);}
.when-ico{font-size:28px;display:block;margin-bottom:14px;line-height:1;}
.when-card h4{font-family:'Poppins',sans-serif;font-size:14.5px;font-weight:700;color:var(--th);line-height:1.45;letter-spacing:0.1px;margin:0;}

/* TYPES OF LIQUIDATION — updated */
.types-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;margin-bottom:22px;}
.type-card{background:var(--white);border:1px solid var(--bdr);border-radius:10px;padding:26px 24px;box-shadow:0 2px 8px rgba(43,43,107,.04);}
.type-card h4{font-family:'Poppins',sans-serif;font-size:15px;font-weight:700;color:var(--th);margin-bottom:14px;line-height:1.4;letter-spacing:0.1px;padding-bottom:12px;border-bottom:1px solid var(--bdr);}
.type-card .type-desc{font-size:14.5px;font-weight:700;color:var(--th);line-height:1.75;letter-spacing:0.12px;margin-bottom:12px;font-family:'Poppins',sans-serif;}
.type-card ul{list-style:none;padding:0;margin:0;}
.type-card ul li{font-size:14.5px;color:var(--tb);line-height:1.85;letter-spacing:0.12px;padding:7px 0 7px 22px;position:relative;border-bottom:1px dashed var(--bdr);}
.type-card ul li:last-child{border-bottom:none;}
.type-card ul li::before{content:'•';position:absolute;left:4px;top:7px;color:var(--purple);font-size:16px;font-weight:700;line-height:1.5;}

.legal-box{background:var(--navy-mid);border-radius:10px;padding:28px 32px;margin-bottom:22px;}
.legal-box h4{font-family:'Poppins',sans-serif;font-size:15px;font-weight:700;color:var(--gold-lt);margin-bottom:14px;letter-spacing:0.2px;}
.legal-box p{font-size:15px;color:rgba(255,255,255,.82);line-height:1.85;letter-spacing:0.12px;margin-bottom:14px;}
.legal-box p:last-child{margin-bottom:0;}
.legal-box ul{list-style:none;padding:0;}
.legal-box ul li{font-size:15px;color:rgba(255,255,255,.82);line-height:1.85;letter-spacing:0.12px;padding:7px 0 7px 20px;position:relative;border-bottom:1px solid rgba(255,255,255,.1);}
.legal-box ul li:last-child{border-bottom:none;}
.legal-box ul li::before{content:'›';position:absolute;left:2px;color:var(--gold-lt);font-weight:700;font-size:16px;line-height:1.35;}

.steps{display:flex;flex-direction:column;gap:0;position:relative;}
.steps::before{content:'';position:absolute;left:21px;top:44px;bottom:44px;width:2px;background:var(--bdr);z-index:0;}
.step{display:flex;gap:20px;align-items:flex-start;padding-bottom:24px;position:relative;}
.step:last-child{padding-bottom:0;}
.step-n{width:44px;height:44px;flex-shrink:0;background:var(--navy);border-radius:50%;display:flex;align-items:center;justify-content:center;font-family:'Poppins',sans-serif;font-size:14px;font-weight:700;color:#fff;position:relative;z-index:1;border:3px solid var(--pg);box-shadow:0 0 0 2px var(--purple);}
.step-b{flex:1;min-width:0;background:var(--white);border:1px solid var(--bdr);border-radius:10px;padding:22px 28px;box-shadow:0 2px 8px rgba(43,43,107,.04);margin-top:2px;}
.step-b h4{font-family:'Poppins',sans-serif;font-size:14.5px;font-weight:700;color:var(--th);margin-bottom:10px;line-height:1.45;letter-spacing:0.1px;}
.step-b p{font-size:15px;color:var(--tb);line-height:1.85;letter-spacing:0.12px;margin-bottom:12px;}
.step-b p:last-child{margin-bottom:0;}
.step-b ul{list-style:none;padding:0;margin-top:10px;}
.step-b ul li{font-size:15px;color:var(--tb);padding:8px 0 8px 22px;position:relative;line-height:1.8;letter-spacing:0.12px;border-bottom:1px dashed var(--bdr);}
.step-b ul li:last-child{border-bottom:none;}
.step-b ul li::before{content:'›';position:absolute;left:3px;color:var(--purple);font-weight:700;font-size:16px;line-height:1.35;}

.cons-list{list-style:none;padding:0;background:var(--white);border:1px solid var(--bdr);border-radius:10px;box-shadow:0 2px 8px rgba(43,43,107,.05);margin-bottom:22px;overflow:hidden;}
.cons-list li{font-size:15px;color:var(--tb);line-height:1.9;letter-spacing:0.15px;padding:14px 24px 14px 48px;position:relative;border-bottom:1px solid var(--bdr);}
.cons-list li:last-child{border-bottom:none;}
.cons-list li::before{content:'';position:absolute;left:20px;top:22px;width:8px;height:8px;border-radius:50%;background:var(--purple);opacity:.5;}

.timeline-wrap{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;}
.tl-card{background:var(--white);border:1px solid var(--bdr);border-radius:10px;padding:26px 28px;box-shadow:0 2px 8px rgba(43,43,107,.04);}
.tl-label{font-family:'Poppins',sans-serif;font-size:11px;font-weight:700;color:var(--purple);letter-spacing:2px;text-transform:uppercase;margin-bottom:10px;}
.tl-duration{font-family:'Poppins',sans-serif;font-size:32px;font-weight:800;color:var(--navy);line-height:1.1;letter-spacing:-0.5px;margin-bottom:8px;}
.tl-desc{font-size:14px;color:var(--tm);line-height:1.7;letter-spacing:0.1px;}

.strengths-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:14px;margin-top:28px;}
.str-card{background:var(--white);border:1px solid var(--bdr);border-radius:10px;padding:22px 18px;box-shadow:0 2px 8px rgba(43,43,107,.04);transition:box-shadow .2s,border-color .2s,transform .2s;}
.str-card:hover{border-color:var(--purple);box-shadow:0 6px 20px rgba(91,91,187,.12);transform:translateY(-2px);}
.str-card h4{font-family:'Poppins',sans-serif;font-size:13px;font-weight:700;color:var(--th);margin-bottom:10px;line-height:1.45;letter-spacing:0.1px;}
.str-div{width:28px;height:2px;background:var(--purple);margin-bottom:10px;border-radius:1px;}
.str-card p{font-size:12.5px;color:var(--tm);line-height:1.7;margin:0;letter-spacing:0.1px;}

.why-box{background:var(--navy-mid);border-radius:12px;padding:36px 40px;margin-bottom:28px;position:relative;overflow:hidden;}
.why-box::after{content:'';position:absolute;right:-40px;bottom:-40px;width:160px;height:160px;border-radius:50%;border:32px solid rgba(255,255,255,.04);pointer-events:none;}
.why-box p{font-size:15.5px;color:rgba(255,255,255,.84);line-height:1.95;letter-spacing:0.15px;margin:0;position:relative;z-index:1;}
.why-label{font-family:'Poppins',sans-serif;font-size:11px;font-weight:700;color:rgba(255,255,255,.45);letter-spacing:2.5px;text-transform:uppercase;margin-bottom:14px;position:relative;z-index:1;}

.contact{background:var(--navy);border-radius:12px;padding:44px 48px;margin-bottom:36px;display:grid;grid-template-columns:1fr auto;gap:48px;align-items:start;position:relative;overflow:hidden;}
.contact::before{content:'';position:absolute;top:-50px;right:-50px;width:220px;height:220px;border-radius:50%;border:44px solid rgba(255,255,255,.03);pointer-events:none;}
.c-tag{font-family:'Poppins',sans-serif;font-size:11px;font-weight:700;color:var(--gold-lt);letter-spacing:2.5px;text-transform:uppercase;margin-bottom:10px;}
.contact h3{font-family:'Poppins',sans-serif;font-size:19px;font-weight:700;color:#fff;margin-bottom:26px;line-height:1.4;letter-spacing:0.1px;position:relative;z-index:1;}
.c-rows{display:flex;flex-direction:column;gap:16px;position:relative;z-index:1;}
.c-row{display:flex;align-items:flex-start;gap:14px;}
.c-ico{width:38px;height:38px;background:rgba(255,255,255,.1);border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:16px;flex-shrink:0;}
.c-lbl{font-family:'Poppins',sans-serif;font-size:10px;font-weight:700;color:rgba(255,255,255,.45);letter-spacing:2px;text-transform:uppercase;margin-bottom:3px;}
.c-val{font-size:13.5px;color:rgba(255,255,255,.85);font-weight:500;line-height:1.65;letter-spacing:0.1px;}
.c-val a{color:rgba(255,255,255,.85);text-decoration:none;}
.c-val a:hover{color:var(--gold-lt);text-decoration:underline;}
.c-cta{position:relative;z-index:1;padding-top:6px;}
.btn{display:inline-flex;align-items:center;gap:9px;background:var(--purple);color:#fff;font-family:'Poppins',sans-serif;font-size:14px;font-weight:600;padding:14px 28px;border-radius:7px;text-decoration:none;letter-spacing:0.4px;transition:background .2s,transform .15s;white-space:nowrap;}
.btn:hover{background:var(--purple-h);transform:translateY(-1px);}
.btn-arr{font-size:15px;transition:transform .2s;}
.btn:hover .btn-arr{transform:translateX(4px);}

.disc{font-size:12px;color:var(--tm);font-style:italic;line-height:1.8;letter-spacing:0.1px;border-top:1px solid var(--bdr);padding-top:24px;}

@media(max-width:768px){
  .wrap{padding:36px 20px 60px;}
  .art-title{margin-bottom:38px;}
  .art-title h1{font-size:24px;}
  .art-intro{padding:20px 22px;}
  .toc{padding:22px 22px;margin-bottom:44px;}
  .toc ol{columns:1;}
  .sec{margin-bottom:56px;}
  .sec-head h2{font-size:20px;}
  .when-grid{grid-template-columns:repeat(2,1fr);}
  .types-grid{grid-template-columns:1fr;}
  .strengths-grid{grid-template-columns:repeat(3,1fr);}
  .timeline-wrap{grid-template-columns:1fr;}
  .why-box{padding:28px 26px;}
  .contact{grid-template-columns:1fr;padding:32px 28px;gap:28px;}
  .c-cta{text-align:center;}
  .btn{width:100%;justify-content:center;}
  .steps::before{display:none;}
}
@media(max-width:480px){
  .wrap{padding:28px 16px 48px;}
  .art-title{margin-bottom:28px;padding-bottom:22px;}
  .art-title h1{font-size:20px;line-height:1.4;}
  .art-intro{font-size:14.5px;padding:18px 18px;}
  .art-meta{flex-direction:column;gap:8px;}
  .toc{padding:18px 16px;margin-bottom:32px;}
  .toc ol li a{font-size:13px;}
  .sec{margin-bottom:44px;}
  .sec-head h2{font-size:17px;padding-bottom:14px;}
  .sec-head{margin-bottom:22px;}
  .step{flex-direction:column;gap:10px;}
  .steps::before{display:none;}
  .step-n{width:36px;height:36px;font-size:13px;}
  .step-b{padding:18px 20px;}
  .strengths-grid{grid-template-columns:repeat(2,1fr);gap:12px;}
  .when-grid{grid-template-columns:1fr;}
  .why-box{padding:22px 18px;}
  .why-box p{font-size:14.5px;}
  .contact{padding:26px 20px;}
  .contact h3{font-size:17px;}
  .disc{font-size:11.5px;}
}
@media(max-width:360px){
  .wrap{padding:22px 14px 40px;}
  .art-title h1{font-size:18px;}
  .sec-head h2{font-size:16px;}
}