/* Simula IBS — estilo das páginas de conteúdo */
:root{--bg:#fff;--soft:#f5f7fb;--ink:#141b2d;--ink-2:#3b4560;--muted:#6a7590;--line:#e2e7f0;--pri:#1748c7;--pri-2:#2f63ea;--pri-soft:#e9effd;--navy:#0d2b7a;--mint:#3ddc97;--ok:#0f8a55;--bad:#c8372d;--warn-soft:#fff3d9}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.7 "Inter","Segoe UI",system-ui,sans-serif;-webkit-font-smoothing:antialiased}
a{color:var(--pri)}
.wrap{max-width:1160px;margin:0 auto;padding:0 20px}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:var(--pri);color:#fff;padding:8px 12px;border-radius:8px;z-index:99}
:focus-visible{outline:3px solid rgba(23,72,199,.45);outline-offset:2px}
svg.i{width:20px;height:20px;stroke:currentColor;fill:none;stroke-width:2;stroke-linecap:round;stroke-linejoin:round;flex:none;vertical-align:middle}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:inherit;font-weight:700;font-size:15px;padding:12px 20px;border-radius:12px;text-decoration:none;border:1.5px solid var(--pri);white-space:nowrap}
.btn.primary{background:var(--pri);color:#fff;box-shadow:0 6px 18px rgba(23,72,199,.28)}
.btn.primary:hover{background:var(--pri-2);border-color:var(--pri-2)}
.btn.light{background:#fff;color:var(--pri);border-color:#fff}
.btn.sm{padding:9px 16px;font-size:14px}

header.top{position:sticky;top:0;z-index:20;background:rgba(255,255,255,.92);backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
header.top .wrap{display:flex;align-items:center;gap:20px;height:64px}
.brand{display:flex;align-items:center;gap:10px;font-weight:800;font-size:18px;letter-spacing:-.02em;color:var(--ink);text-decoration:none}
.brand span{color:var(--pri)}
.brand svg{width:32px;height:32px}
nav.links{display:flex;gap:20px;margin-left:10px}
nav.links a{color:var(--ink-2);text-decoration:none;font-weight:500;font-size:15px}
nav.links a:hover,nav.links a[aria-current]{color:var(--pri)}
.top-cta{margin-left:auto;display:flex;gap:6px;align-items:center}
.top-cta .login{color:var(--ink-2);font-weight:600;text-decoration:none;font-size:15px;padding:8px 8px}
@media (max-width:900px){nav.links{display:none}}
@media (max-width:420px){.top-cta .btn.sm{padding:8px 12px}}

.crumbs{font-size:14px;color:var(--muted);padding:22px 0 0}
.crumbs a{color:var(--muted);text-decoration:none}
.crumbs a:hover{color:var(--pri)}
.page{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:56px;padding:18px 0 72px}
@media (max-width:1000px){.page{grid-template-columns:minmax(0,1fr);gap:0}.aside{display:none}}
article{min-width:0}
article h1{font-size:clamp(30px,4.4vw,46px);line-height:1.1;letter-spacing:-.03em;margin:8px 0 14px;font-weight:800}
article .dek{font-size:clamp(18px,2vw,20px);color:var(--ink-2);margin:0 0 18px}
.meta{display:flex;gap:14px;flex-wrap:wrap;color:var(--muted);font-size:14px;margin-bottom:26px;padding-bottom:22px;border-bottom:1px solid var(--line)}
article h2{font-size:clamp(23px,2.8vw,30px);line-height:1.2;letter-spacing:-.02em;margin:46px 0 12px;font-weight:800;scroll-margin-top:84px}
article h3{font-size:20px;margin:30px 0 8px;letter-spacing:-.01em}
article p,article li{color:#26304a}
article ul,article ol{padding-left:22px}
article li{margin:6px 0}
article strong{color:var(--ink)}
.tldr{background:var(--pri-soft);border-radius:16px;padding:20px 22px;margin:0 0 10px}
.tldr b{display:block;margin-bottom:6px;color:var(--pri)}
.tldr ul{margin:0;padding-left:20px}
.note{background:var(--warn-soft);border-radius:14px;padding:14px 18px;font-size:15.5px;margin:20px 0}
.tbl{overflow-x:auto;border:1px solid var(--line);border-radius:14px;margin:18px 0}
table{border-collapse:collapse;width:100%;font-size:15px}
th,td{padding:11px 14px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
tbody tr:last-child td{border-bottom:none}
th{background:var(--soft);font-size:13px;text-transform:uppercase;letter-spacing:.04em;color:var(--muted);font-weight:700}
td.n,th.n{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.pos{color:var(--ok);font-weight:700}.neg{color:var(--bad);font-weight:700}
.calc{background:var(--soft);border:1px solid var(--line);border-radius:16px;padding:20px 22px;margin:18px 0;font-variant-numeric:tabular-nums}
.calc .row{display:flex;justify-content:space-between;gap:14px;padding:6px 0;border-bottom:1px dashed var(--line)}
.calc .row:last-child{border-bottom:none}
.calc .row.total{font-weight:800;font-size:18px;color:var(--pri)}
.formula{font-family:ui-monospace,Consolas,monospace;background:#0f1a3a;color:#e6edff;border-radius:12px;padding:16px 18px;overflow-x:auto;font-size:15px;line-height:1.6}
.cta{background:linear-gradient(135deg,var(--navy),var(--pri) 70%,#2f7cf0);color:#fff;border-radius:22px;padding:30px;margin:38px 0;display:flex;gap:22px;align-items:center;justify-content:space-between;flex-wrap:wrap}
.cta h3{color:#fff;margin:0 0 4px;font-size:22px}
.cta p{color:#d6e1ff;margin:0}
.faq{display:grid;gap:10px;margin-top:14px}
.faq details{border:1px solid var(--line);border-radius:14px;padding:2px 18px}
.faq summary{cursor:pointer;list-style:none;font-weight:700;padding:14px 0;display:flex;justify-content:space-between;gap:14px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";color:var(--pri);font-size:22px;line-height:1}
.faq details[open] summary::after{content:"−"}
.faq details p{margin:0 0 16px}
.sources{font-size:14.5px;color:var(--muted)}
.sources li{color:var(--muted)}
.aside{position:relative}
.aside .box{position:sticky;top:88px;display:grid;gap:16px}
.toc{border:1px solid var(--line);border-radius:16px;padding:18px 20px}
.toc b{display:block;font-size:13px;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);margin-bottom:8px}
.toc ol{margin:0;padding-left:18px;font-size:14.5px}
.toc li{margin:6px 0}
.toc a{color:var(--ink-2);text-decoration:none}
.toc a:hover{color:var(--pri)}
.side-cta{background:var(--pri-soft);border-radius:16px;padding:20px}
.side-cta b{display:block;font-size:17px;margin-bottom:6px}
.side-cta p{margin:0 0 14px;font-size:14.5px;color:var(--ink-2)}
.related{background:var(--soft);padding:56px 0}
.related h2{font-size:26px;margin:0 0 20px;letter-spacing:-.02em}
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
@media (max-width:900px){.cards{grid-template-columns:1fr}}
.cards a{display:block;background:#fff;border:1px solid var(--line);border-radius:16px;padding:20px;text-decoration:none;color:var(--ink);transition:border-color .15s,transform .15s}
.cards a:hover{border-color:var(--pri);transform:translateY(-2px)}
.cards small{color:var(--pri);font-weight:700;font-size:12.5px;text-transform:uppercase;letter-spacing:.06em}
.cards b{display:block;margin:6px 0;font-size:17.5px;line-height:1.35}
.cards span{color:var(--ink-2);font-size:14.5px}
footer{border-top:1px solid var(--line);padding:32px 0;color:var(--muted);font-size:14px}
footer .wrap{display:flex;gap:18px;justify-content:space-between;align-items:center;flex-wrap:wrap}
footer a{color:var(--ink-2);text-decoration:none}
footer nav{display:flex;gap:18px;flex-wrap:wrap}
@media print{header.top,.aside,.cta,.related,footer{display:none}.page{display:block}}