.information-header[data-astro-cid-r5tpuclp]{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-lg);padding:var(--space-xl);margin-bottom:var(--space-xl);position:relative;overflow:hidden}.information-header-content[data-astro-cid-r5tpuclp]{display:flex;flex-direction:column}.information-header-main[data-astro-cid-r5tpuclp]{display:flex;flex-direction:column;gap:var(--space-sm)}.information-header-top[data-astro-cid-r5tpuclp]{display:flex;justify-content:space-between;align-items:flex-start;gap:var(--space-md)}.information-header-code[data-astro-cid-r5tpuclp]{font-size:var(--text-body);font-weight:var(--weight-bold);color:var(--text-secondary);line-height:1.3;letter-spacing:.01em;margin:0}.information-header[data-astro-cid-r5tpuclp][data-framework=ias] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--ias)}.information-header[data-astro-cid-r5tpuclp][data-framework=ifrs] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--ifrs)}.information-header[data-astro-cid-r5tpuclp][data-framework=indas] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--indas)}.information-header[data-astro-cid-r5tpuclp][data-framework=usgaap] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--usgaap)}.information-header[data-astro-cid-r5tpuclp][data-framework=ukgaap] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--ukgaap)}.information-header[data-astro-cid-r5tpuclp][data-framework=asbe] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--asbe)}.information-header[data-astro-cid-r5tpuclp][data-framework=aspe] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--aspe)}.information-header[data-astro-cid-r5tpuclp][data-framework=asbj] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--asbj)}.information-header[data-astro-cid-r5tpuclp][data-framework=hgb] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--hgb)}.information-header[data-astro-cid-r5tpuclp][data-framework=ipsas] .information-header-code[data-astro-cid-r5tpuclp]{color:var(--ipsas)}.information-header-status-pill[data-astro-cid-r5tpuclp]{background:var(--status-soft);border:1px solid var(--status-accent);border-radius:var(--radius-pill);padding:var(--space-xs) var(--space-md);font-size:var(--text-xs);font-weight:var(--weight-semibold);color:var(--status-ink);text-transform:none;letter-spacing:.01em;white-space:nowrap}.information-header-status-pill--active[data-astro-cid-r5tpuclp]{--status-accent: #059669;--status-soft: #ecfdf5;--status-ink: #065f46}.information-header-status-pill--upcoming[data-astro-cid-r5tpuclp],.information-header-status-pill--revised-2026[data-astro-cid-r5tpuclp]{--status-accent: #7c3aed;--status-soft: #f5f3ff;--status-ink: #6d28d9}.information-header-status-pill--superseded[data-astro-cid-r5tpuclp],.information-header-status-pill--replaced[data-astro-cid-r5tpuclp]{--status-accent: #b45309;--status-soft: #fffbeb;--status-ink: #92400e}.information-header-status-pill--withdrawn[data-astro-cid-r5tpuclp]{--status-accent: #dc2626;--status-soft: #fff1f2;--status-ink: #b91c1c}.information-header-status-pill--exposure-draft[data-astro-cid-r5tpuclp]{--status-accent: #475569;--status-soft: #f8fafc;--status-ink: #334155}.information-header-title[data-astro-cid-r5tpuclp]{font-size:var(--text-hero);font-weight:var(--weight-bold);color:var(--text);margin:0;line-height:1.2;letter-spacing:-.02em}.information-header-subtitle[data-astro-cid-r5tpuclp]{font-size:var(--text-body);font-weight:var(--weight-normal);color:var(--text-secondary);margin:var(--space-xs) 0 0 0;line-height:1.5}.information-header-summary[data-astro-cid-r5tpuclp]{margin-top:var(--space-md)}.information-header-summary-text[data-astro-cid-r5tpuclp]{font-size:var(--text-body);font-weight:var(--weight-normal);color:var(--text);line-height:1.6;margin:0 0 var(--space-md) 0}.information-header-divider[data-astro-cid-r5tpuclp]{height:1px;background:var(--divider);width:100%}.information-header-metadata[data-astro-cid-r5tpuclp]{margin-top:var(--space-lg);background:var(--surface-alt);border-radius:var(--radius-md);padding:var(--space-md)}.information-header-metadata-grid[data-astro-cid-r5tpuclp]{display:flex;flex-wrap:wrap;gap:var(--space-md);align-items:flex-start;justify-content:flex-start}.information-header-metadata-card[data-astro-cid-r5tpuclp]{display:flex;flex-direction:column;justify-content:flex-start;background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-sm);padding:var(--space-sm) var(--space-md);flex:0 1 auto;min-width:150px}.information-header-metadata-label[data-astro-cid-r5tpuclp]{font-size:var(--text-xs);font-weight:var(--weight-medium);color:var(--text-muted);text-transform:uppercase;letter-spacing:.08em}.information-header-metadata-value[data-astro-cid-r5tpuclp]{font-size:var(--text-small);font-weight:var(--weight-semibold);color:var(--text)}.information-header-illustration[data-astro-cid-r5tpuclp]{display:none;position:absolute;top:0;right:0;width:200px;height:100%;background:transparent;pointer-events:none}@media(max-width:768px){.information-header[data-astro-cid-r5tpuclp]{padding:var(--space-lg)}.information-header-code[data-astro-cid-r5tpuclp]{font-size:14px}.information-header-title[data-astro-cid-r5tpuclp]{font-size:26px}.information-header-metadata-grid[data-astro-cid-r5tpuclp]{gap:var(--space-md)}.information-header-illustration[data-astro-cid-r5tpuclp]{width:120px;opacity:.1}}@media(max-width:480px){.information-header-top[data-astro-cid-r5tpuclp]{flex-direction:column;align-items:flex-start;gap:var(--space-sm)}.information-header-status-pill[data-astro-cid-r5tpuclp]{align-self:flex-start}.information-header-illustration[data-astro-cid-r5tpuclp]{display:none}}:root{--color-background-secondary: #f9fafb;--color-background-tertiary: #f3f4f6;--color-background-info: #eff6ff;--color-background-success: #f0fdf4;--color-background-warning: #fffbeb;--color-background-danger: #fff1f2;--color-border-secondary: #e5e7eb;--color-border-tertiary: #e5e7eb;--color-border-info: #3b82f6;--color-border-success: #22c55e;--color-border-warning: #f59e0b;--color-border-danger: #ef4444;--color-text-primary: #111827;--color-text-secondary: #374151;--color-text-tertiary: #52617A;--color-text-info: #2563eb;--color-text-success: #16a34a;--color-text-warning: #b45309;--color-text-danger: #dc2626;--border-radius-lg: 10px;--border-radius-md: 8px;font-family:var(--font-family);background:#fff;color:#111827;margin:0;padding:0;--poster-scale: 1}html[data-theme=dark]{--color-background-secondary: #0f1216;--color-background-tertiary: #161b22;--color-background-info: rgba(37, 99, 235, .15);--color-background-success: rgba(22, 163, 74, .15);--color-background-warning: rgba(234, 88, 12, .15);--color-background-danger: rgba(142, 68, 173, .15);--color-border-secondary: #21262d;--color-border-tertiary: #21262d;--color-border-info: #3b82f6;--color-border-success: #22c55e;--color-border-warning: #f59e0b;--color-border-danger: #ef4444;--color-text-primary: #e6edf3;--color-text-secondary: #b0b8c1;--color-text-tertiary: #9198a1;--color-text-info: #60A5FA;--color-text-success: #4ade80;--color-text-warning: #fbbf24;--color-text-danger: #f87171}.legacy-poster *{box-sizing:border-box}.legacy-poster{max-width:100%;overflow-x:hidden}.legacy-poster .wrap{padding:1rem 0 .5rem}.legacy-poster .hub{display:flex;justify-content:center;margin-bottom:14px}.legacy-poster .hub-box{padding:9px 24px;background:var(--color-background-secondary);border:1.5px solid var(--color-border-secondary);border-radius:var(--border-radius-lg);text-align:center}.legacy-poster .hub-title{font-size:15px;font-weight:500;color:var(--color-text-primary)}.legacy-poster .hub-sub{font-size:11px;color:var(--color-text-tertiary);margin-top:2px}.legacy-poster .grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;align-items:start}.legacy-poster .span2{grid-column:span 2}.legacy-poster .card{min-width:0;overflow-wrap:anywhere;border-radius:var(--border-radius-lg);border:1px solid var(--color-border-tertiary);padding:13px 14px;background:var(--color-background-secondary)}.legacy-poster .card.ci{border-left:4px solid var(--color-border-info)}.legacy-poster .card.cs{border-left:4px solid var(--color-border-success)}.legacy-poster .card.cw{border-left:4px solid var(--color-border-warning)}.legacy-poster .card.cd{border-left:4px solid var(--color-border-danger)}.legacy-poster .card.cn{border-left:4px solid var(--color-border-secondary)}.legacy-poster .cnum{font-size:10px;font-weight:500;color:var(--color-text-tertiary);margin-bottom:1px}.legacy-poster .ctitle{font-size:calc(13px * var(--poster-scale));font-weight:500;margin-bottom:7px}.legacy-poster .ctitle.ci{color:var(--color-text-info)}.legacy-poster .ctitle.cs{color:var(--color-text-success)}.legacy-poster .ctitle.cw{color:var(--color-text-warning)}.legacy-poster .ctitle.cd{color:var(--color-text-danger)}.legacy-poster .ctitle.cn{color:var(--color-text-primary)}.legacy-poster .principle{font-size:calc(11px * var(--poster-scale));color:var(--color-text-secondary);margin-bottom:9px;line-height:1.55;padding:6px 8px;background:var(--color-background-tertiary);border-radius:6px}.legacy-poster .elabel{font-size:10px;font-weight:500;color:var(--color-text-tertiary);margin-bottom:5px;letter-spacing:.03em}.legacy-poster .eg{margin-bottom:7px}.legacy-poster .egl{font-size:10px;color:var(--color-text-tertiary);font-style:italic;margin-bottom:3px}.legacy-poster .entry{display:flex;align-items:flex-start;gap:4px;margin-bottom:4px;min-width:0}.legacy-poster .dr{font-size:11px;font-weight:500;color:var(--color-text-info);min-width:14px;padding-top:1px}.legacy-poster .cr{font-size:11px;font-weight:500;color:var(--color-text-danger);min-width:14px;padding-top:1px;padding-left:6px}.legacy-poster .etxt{font-size:calc(11px * var(--poster-scale));color:var(--color-text-primary);flex:1;min-width:0;line-height:1.4}.legacy-poster .badges{display:flex;flex-wrap:wrap;gap:3px;margin-top:2px}.legacy-poster .badge{font-size:9px;font-weight:500;padding:1px 5px;border-radius:4px}.legacy-poster .bs{background:var(--color-background-info);color:var(--color-text-info)}.legacy-poster .bp{background:var(--color-background-danger);color:var(--color-text-danger)}.legacy-poster .bo{background:var(--color-background-success);color:var(--color-text-success)}.legacy-poster .be{background:var(--color-background-warning);color:var(--color-text-warning)}.legacy-poster .div{height:1px;background:var(--color-border-tertiary);margin:7px 0}.legacy-poster .note{font-size:calc(11px * var(--poster-scale));color:var(--color-text-tertiary);font-style:italic;line-height:1.5;margin-top:4px}.legacy-poster .callout{font-size:calc(11px * var(--poster-scale));line-height:1.5;padding:6px 9px;border-radius:6px;margin-bottom:8px}.legacy-poster .callout.info{background:var(--color-background-info);color:var(--color-text-info);border:1px solid var(--color-border-info)}.legacy-poster .callout.warn{background:var(--color-background-warning);color:var(--color-text-warning);border:1px solid var(--color-border-warning)}.legacy-poster .callout.danger{background:var(--color-background-danger);color:var(--color-text-danger);border:1px solid var(--color-border-danger)}.legacy-poster .callout.suc{background:var(--color-background-success);color:var(--color-text-success);border:1px solid var(--color-border-success)}.legacy-poster .two-col{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;align-items:start}.legacy-poster .dot-list span,.legacy-poster .check-list span,.legacy-poster .cross-list span{display:block;padding-left:14px;position:relative;font-size:11px;color:var(--color-text-secondary);line-height:1.75}.legacy-poster .dot-list span:before{content:"·";position:absolute;left:1px;color:var(--color-text-tertiary)}.legacy-poster .check-list span:before{content:"✓";position:absolute;left:0;color:var(--color-text-success);font-size:10px;top:2px;font-weight:700}.legacy-poster .cross-list span:before{content:"✕";position:absolute;left:0;color:var(--color-text-danger);font-size:10px;top:2px}.legacy-poster .spec-box{padding:9px 10px;border:1px solid var(--color-border-tertiary);border-radius:8px;background:var(--color-background-tertiary);margin-bottom:7px}.legacy-poster .spec-title{font-size:calc(11px * var(--poster-scale));font-weight:500;margin-bottom:5px}.legacy-poster .tag{font-size:10px;font-weight:500;padding:2px 7px;border-radius:4px;border:1px solid;display:inline-block;margin-bottom:6px}.legacy-poster .tag-finite{background:var(--color-background-info);color:var(--color-text-info);border-color:var(--color-border-info)}.legacy-poster .tag-indef{background:var(--color-background-warning);color:var(--color-text-warning);border-color:var(--color-border-warning)}.legacy-poster .td-table{border:1px solid var(--color-border-tertiary);border-radius:8px;overflow-x:auto;overflow-y:hidden;font-size:calc(11px * var(--poster-scale));margin-bottom:8px}.legacy-poster .td-table .th{display:grid;min-width:max-content;background:var(--color-background-tertiary);padding:5px 8px;font-weight:600;color:var(--color-text-secondary)}.legacy-poster .td-table .tr{display:grid;min-width:max-content;padding:5px 8px;border-top:1px solid var(--color-border-tertiary);color:var(--color-text-secondary)}.legacy-poster .td-table .tr.alt{background:var(--color-background-tertiary)}.legacy-poster .legend{margin-top:12px;padding:9px 12px;background:var(--color-background-secondary);border:1px solid var(--color-border-tertiary);border-radius:var(--border-radius-md)}.legacy-poster .lrow{display:flex;flex-wrap:wrap;gap:8px;align-items:center;font-size:11px;color:var(--color-text-secondary);margin-top:4px}.legacy-poster .ltitle{font-size:calc(11px * var(--poster-scale));font-weight:500;color:var(--color-text-primary)}@media(max-width:640px){.legacy-poster .grid,.legacy-poster .two-col{grid-template-columns:1fr}.legacy-poster .span2{grid-column:span 1}.legacy-poster .hub{justify-content:stretch}.legacy-poster .hub-box{width:100%;padding-right:12px;padding-left:12px}.legacy-poster .td-table .th,.legacy-poster .td-table .tr{width:max-content;min-width:100%}}@media(max-width:520px){.legacy-poster .card{padding:12px}.legacy-poster .entry{flex-wrap:wrap}.legacy-poster .cr{padding-left:0}}.standard-banner-notice[data-astro-cid-lzuvfn2e]{margin-bottom:var(--space-xl)}