:root{--lightningcss-light:initial;--lightningcss-dark: ;color-scheme:light dark;--ledger-color-page-light:#f7f5ef;--ledger-color-card-light:#fff;--ledger-color-text-primary-light:#13202b;--ledger-color-text-secondary-light:#425466;--ledger-color-action-light:#167d77;--ledger-color-risk-low-light:#2d7555;--ledger-color-risk-medium-light:#9a6318;--ledger-color-risk-high-light:#a64835;--ledger-color-risk-critical-light:#8b2935;--ledger-color-border-light:#d8d5cc;--ledger-color-control-border-light:#857f73;--ledger-color-page-dark:#11171d;--ledger-color-card-dark:#182129;--ledger-color-text-primary-dark:#f1f3f3;--ledger-color-text-secondary-dark:#b7c0c6;--ledger-color-action-dark:#5fc1b7;--ledger-color-risk-low-dark:#5ea482;--ledger-color-risk-medium-dark:#c58c47;--ledger-color-risk-high-dark:#df7c66;--ledger-color-risk-critical-dark:#fe9499;--ledger-color-border-dark:#353e47;--ledger-color-control-border-dark:#77818b;--ledger-color-page:var(--ledger-color-page-light);--ledger-color-card:var(--ledger-color-card-light);--ledger-color-text-primary:var(--ledger-color-text-primary-light);--ledger-color-text-secondary:var(--ledger-color-text-secondary-light);--ledger-color-action:var(--ledger-color-action-light);--ledger-color-risk-low:var(--ledger-color-risk-low-light);--ledger-color-risk-medium:var(--ledger-color-risk-medium-light);--ledger-color-risk-high:var(--ledger-color-risk-high-light);--ledger-color-risk-critical:var(--ledger-color-risk-critical-light);--ledger-color-border:var(--ledger-color-border-light);--ledger-color-control-border:var(--ledger-color-control-border-light);--ledger-font-heading:"Source Serif 4", Georgia, "Times New Roman", serif;--ledger-font-ui:"IBM Plex Sans", system-ui, -apple-system, "Segoe UI", sans-serif}@media (prefers-color-scheme:dark){:root{--lightningcss-light: ;--lightningcss-dark:initial;--ledger-color-page:var(--ledger-color-page-dark);--ledger-color-card:var(--ledger-color-card-dark);--ledger-color-text-primary:var(--ledger-color-text-primary-dark);--ledger-color-text-secondary:var(--ledger-color-text-secondary-dark);--ledger-color-action:var(--ledger-color-action-dark);--ledger-color-risk-low:var(--ledger-color-risk-low-dark);--ledger-color-risk-medium:var(--ledger-color-risk-medium-dark);--ledger-color-risk-high:var(--ledger-color-risk-high-dark);--ledger-color-risk-critical:var(--ledger-color-risk-critical-dark);--ledger-color-border:var(--ledger-color-border-dark);--ledger-color-control-border:var(--ledger-color-control-border-dark)}}@supports (color:light-dark(white, black)){:root{--ledger-color-page:light-dark(var(--ledger-color-page-light),var(--ledger-color-page-dark));--ledger-color-card:light-dark(var(--ledger-color-card-light),var(--ledger-color-card-dark));--ledger-color-text-primary:light-dark(var(--ledger-color-text-primary-light),var(--ledger-color-text-primary-dark));--ledger-color-text-secondary:light-dark(var(--ledger-color-text-secondary-light),var(--ledger-color-text-secondary-dark));--ledger-color-action:light-dark(var(--ledger-color-action-light),var(--ledger-color-action-dark));--ledger-color-risk-low:light-dark(var(--ledger-color-risk-low-light),var(--ledger-color-risk-low-dark));--ledger-color-risk-medium:light-dark(var(--ledger-color-risk-medium-light),var(--ledger-color-risk-medium-dark));--ledger-color-risk-high:light-dark(var(--ledger-color-risk-high-light),var(--ledger-color-risk-high-dark));--ledger-color-risk-critical:light-dark(var(--ledger-color-risk-critical-light),var(--ledger-color-risk-critical-dark));--ledger-color-border:light-dark(var(--ledger-color-border-light),var(--ledger-color-border-dark));--ledger-color-control-border:light-dark(var(--ledger-color-control-border-light),var(--ledger-color-control-border-dark))}}@media (forced-colors:active){:root{--ledger-color-page:Canvas;--ledger-color-card:Canvas;--ledger-color-text-primary:CanvasText;--ledger-color-text-secondary:CanvasText;--ledger-color-action:LinkText;--ledger-color-risk-low:CanvasText;--ledger-color-risk-medium:CanvasText;--ledger-color-risk-high:CanvasText;--ledger-color-risk-critical:CanvasText;--ledger-color-border:CanvasText;--ledger-color-control-border:CanvasText}}
*,:before,:after{box-sizing:border-box}body{background:var(--ledger-color-page);min-block-size:100dvb;color:var(--ledger-color-text-primary);font-family:var(--ledger-font-ui-face,var(--ledger-font-ui));font-size-adjust:from-font;overflow-wrap:break-word;flex-direction:column;margin:0;line-height:1.5;display:flex}h1,h2{font-family:var(--ledger-font-heading-face,var(--ledger-font-heading));text-wrap:balance;font-weight:600;line-height:1.2}h1{margin-block:2.5rem 1rem;font-size:clamp(2rem,1.6rem + 1.5vw,3rem)}h2{margin-block:0 .5rem;font-size:1.375rem}p{max-inline-size:70ch;margin-block:0 1rem}.shell{inline-size:100%;max-inline-size:72rem;margin-inline:auto;padding-inline:min(1.5rem,5vw)}main.shell{flex:1;padding-block-end:3rem}.masthead{background:var(--ledger-color-card);border-block-end:1px solid var(--ledger-color-border)}.wordmark{letter-spacing:.01em;margin:0;padding-block:1rem;font-weight:600}.lede{color:var(--ledger-color-text-secondary);font-size:1.125rem}.card{background:var(--ledger-color-card);border:1px solid var(--ledger-color-border);border-radius:.5rem;margin-block-start:2rem;padding:min(1.5rem,5vw)}.card p:last-child,.colophon p{margin-block-end:0}.colophon{border-block-start:1px solid var(--ledger-color-border);color:var(--ledger-color-text-secondary);padding-block:1.5rem;font-size:.9375rem}:where(a:any-link,button,input,select,textarea,summary,[tabindex]):focus-visible{outline:3px solid var(--ledger-color-action);outline-offset:3px}:where(a:any-link){color:var(--ledger-color-action);text-underline-offset:.15em}h3{margin-block:1.5rem .5rem;font-size:1.125rem}.visually-hidden:where(:not(:focus-within,:active)){clip-path:inset(50%);white-space:nowrap;border:0;block-size:1px;inline-size:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.skip-link{z-index:10;background:var(--ledger-color-card);color:var(--ledger-color-text-primary);border:2px solid var(--ledger-color-action);padding:.75rem 1rem;position:fixed;inset-block-start:.5rem;inset-inline-start:.5rem;transform:translateY(-200%)}.skip-link:focus-visible{transform:none}main:focus{outline:none}.masthead-row,.firm-nav-row{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:.5rem 1.5rem;display:flex}.wordmark a:any-link{color:inherit;text-decoration:none}.firm-nav{background:var(--ledger-color-card);border-block-end:1px solid var(--ledger-color-border)}.firm-name{margin:0;padding-block:.75rem;font-weight:600}.firm-name a{margin-inline-start:.75rem;font-weight:400}.firm-nav ul{flex-wrap:wrap;gap:.25rem 1.5rem;margin:0;padding:0;list-style:none;display:flex}.firm-nav li a{min-block-size:2.75rem;padding-block:.75rem;display:inline-block}.firm-nav a[aria-current=page]{color:var(--ledger-color-text-primary);font-weight:600;text-decoration:underline;text-decoration-thickness:3px}.grid{grid-template-columns:repeat(auto-fit,minmax(min(100%,20rem),1fr));gap:1.5rem;display:grid}.grid .card{margin-block-start:0}.breadcrumb,.meta{color:var(--ledger-color-text-secondary)}.breadcrumb{margin-block:1.5rem 0}.breadcrumb+h1{margin-block-start:.5rem}.meta{font-size:.9375rem;display:block}.preserve-lines{white-space:pre-line}.choice-list,.inline-links{padding:0;list-style:none}.choice-list li{border-block-end:1px solid var(--ledger-color-border);padding-block:.75rem}.inline-links{flex-wrap:wrap;gap:.5rem 1.5rem;margin:0;display:flex}dl.summary{grid-template-columns:minmax(8rem,max-content) 1fr;gap:.5rem 1.5rem;margin:0;display:grid}dl.summary dt{font-weight:600}dl.summary dd{overflow-wrap:anywhere;min-width:0;margin:0}.button,.button-secondary,.button-quiet{min-block-size:2.75rem;font:inherit;cursor:pointer;border-radius:.375rem;padding:.625rem 1.25rem;font-weight:600;line-height:1.5;text-decoration:none;display:inline-block}.button{background:var(--ledger-color-action);color:var(--ledger-color-card);border:2px solid var(--ledger-color-action)}@media (prefers-color-scheme:dark){.button{color:var(--ledger-color-page)}}.button-secondary{background:var(--ledger-color-card);color:var(--ledger-color-action);border:2px solid var(--ledger-color-action)}.button-quiet{color:var(--ledger-color-action);background:0 0;border:2px solid #0000;text-decoration:underline}.button:disabled,.button-secondary:disabled{cursor:progress;opacity:.75}.stack{flex-direction:column;gap:1.25rem;max-inline-size:40rem;display:flex}.field{border:0;flex-direction:column;gap:.25rem;margin:0;padding:0;display:flex}.field>label,.field>legend,.group>legend{padding:0;font-weight:600}fieldset.group{border:1px solid var(--ledger-color-border);border-radius:.5rem;flex-direction:column;gap:1rem;margin:0;padding:1rem;display:flex}.group>legend{padding-inline:.25rem;font-size:1.0625rem}.hint{color:var(--ledger-color-text-secondary);margin:0}input:not([type=radio],[type=checkbox],[type=hidden]),select,textarea{font:inherit;min-block-size:2.75rem;color:var(--ledger-color-text-primary);background:var(--ledger-color-card);border:2px solid var(--ledger-color-control-border);border-radius:.25rem;max-inline-size:100%;padding:.5rem .75rem}textarea{resize:vertical}input[type=radio],input[type=checkbox]{block-size:1.5rem;inline-size:1.5rem;accent-color:var(--ledger-color-action);flex:none;margin:0}.choice:has(.hint){align-items:flex-start;padding-block:.5rem}.choices:has(.choice .hint){flex-direction:column}.choices{flex-wrap:wrap;gap:.5rem 1.5rem;display:flex}.choice{align-items:center;gap:.5rem;min-block-size:2.75rem;display:flex}.field-invalid{border-inline-start:4px solid var(--ledger-color-risk-high);padding-inline-start:.875rem}.field-invalid :is(input,select,textarea){border-width:3px;border-color:var(--ledger-color-risk-high)}.field-error{color:var(--ledger-color-risk-high);margin:0;font-weight:600}.error-summary{border:4px solid var(--ledger-color-risk-high);background:var(--ledger-color-card);border-radius:.375rem;padding:1rem 1.25rem}.error-summary-title{font-family:inherit;font-size:1.125rem}.error-summary ul{margin:0;padding-inline-start:1.25rem}.error-summary a:any-link{color:var(--ledger-color-risk-high);font-weight:600}.notice{border-inline-start:4px solid var(--ledger-color-action);background:var(--ledger-color-card);padding:.75rem 1rem}.table-scroll{margin-block:1rem;overflow-x:auto}table{border-collapse:collapse;inline-size:100%}th,td{text-align:start;vertical-align:top;border-block-end:1px solid var(--ledger-color-border);padding:.5rem .75rem}th{border-block-end-width:2px;font-weight:600}.risk{white-space:nowrap;font-weight:600}.risk-low{color:var(--ledger-color-risk-low)}.risk-medium{color:var(--ledger-color-risk-medium)}.risk-high{color:var(--ledger-color-risk-high)}.status-ok,.status-alert{font-weight:600}.status-ok{color:var(--ledger-color-risk-low)}.status-alert{color:var(--ledger-color-risk-high)}.status{font-weight:600}.status-warn{color:var(--ledger-color-risk-medium)}.status-neutral{color:var(--ledger-color-text-secondary)}.section-nav{border-block-end:1px solid var(--ledger-color-border)}.section-nav ul{flex-wrap:wrap;gap:.25rem 1.5rem;margin:0;padding:0;list-style:none;display:flex}.section-nav li a{min-block-size:2.75rem;padding-block:.625rem;display:inline-block}.section-nav a[aria-current=page]{color:var(--ledger-color-text-primary);font-weight:600;text-decoration:underline;text-decoration-thickness:3px}.deadline{border-inline-start:4px solid var(--ledger-color-control-border);margin-block:.75rem;padding:.5rem .875rem}.deadline p{margin-block:0 .375rem}.deadline>:last-child,p.deadline{margin-block-end:0}.deadline-blocked{border-inline-start-style:dashed}.deadline-entered{border-inline-start-style:double}.deadline-label{color:var(--ledger-color-text-secondary)}.deadline-label:after{content:":"}.deadline-tag{border:1px solid var(--ledger-color-control-border);border-radius:.25rem;padding-inline:.5rem;font-size:.9375rem;display:inline-block}.deadline-flags{margin:.5rem 0 0;padding-inline-start:1.25rem}.deadline-flags:empty{display:none}.deadline-flags li{max-inline-size:70ch;margin-block-end:.375rem}dl.summary>div{display:contents}@media (max-width:30rem){dl.summary{grid-template-columns:1fr;gap:.125rem}dl.summary dd{margin-block-end:.625rem}}details{margin-block:.75rem}summary{min-block-size:2.75rem;color:var(--ledger-color-action);cursor:pointer;padding-block:.625rem;font-weight:600}caption{text-align:start;padding-block-end:.5rem;font-weight:600}.section-heading{margin-block:2.5rem 1rem}.agenda{margin:0;padding:0;list-style:none}.task+.task,.agenda .card+.card{margin-block-start:1rem}
@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:400;font-stretch:100%;font-display:swap;src:url(../media/44ed10da57ebfb0e-s.2y65deuc30pmy.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:400;font-stretch:100%;font-display:swap;src:url(../media/73263b2957b73100-s.2qt3tdwt-y9x_.woff2)format("woff2");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:400;font-stretch:100%;font-display:swap;src:url(../media/ab664c0e419cc841-s.3cvcemwuzoywn.woff2)format("woff2");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:400;font-stretch:100%;font-display:swap;src:url(../media/6fca7e74603dd412-s.02z5rrbg5nt92.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:400;font-stretch:100%;font-display:swap;src:url(../media/c1b11b726b36a5e5-s.2rixgazldzomk.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:400;font-stretch:100%;font-display:swap;src:url(../media/48eea41d8317494f-s.p.0wiir8udbzjvx.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:600;font-stretch:100%;font-display:swap;src:url(../media/44ed10da57ebfb0e-s.2y65deuc30pmy.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:600;font-stretch:100%;font-display:swap;src:url(../media/73263b2957b73100-s.2qt3tdwt-y9x_.woff2)format("woff2");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:600;font-stretch:100%;font-display:swap;src:url(../media/ab664c0e419cc841-s.3cvcemwuzoywn.woff2)format("woff2");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:600;font-stretch:100%;font-display:swap;src:url(../media/6fca7e74603dd412-s.02z5rrbg5nt92.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:600;font-stretch:100%;font-display:swap;src:url(../media/c1b11b726b36a5e5-s.2rixgazldzomk.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:IBM Plex Sans;font-style:normal;font-weight:600;font-stretch:100%;font-display:swap;src:url(../media/48eea41d8317494f-s.p.0wiir8udbzjvx.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:IBM Plex Sans Fallback;src:local(Arial);ascent-override:101.32%;descent-override:27.18%;line-gap-override:0.0%;size-adjust:101.17%}.Z8QNCa_className{font-family:IBM Plex Sans,IBM Plex Sans Fallback;font-style:normal}.Z8QNCa_variable{--ledger-font-ui-face:"IBM Plex Sans", "IBM Plex Sans Fallback"}
@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(../media/6481e8356700f25f-s.22-vwy_zcz7be.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(../media/3a41be36334ec777-s.3_q_pmj-3v7pv.woff2)format("woff2");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(../media/6aca2b2dd1e73eb2-s.0kupvvif_223v.woff2)format("woff2");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(../media/f0ca9ca26c218c3f-s.11jlrhjosin9v.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(../media/53184f85607312d4-s.3z1vcboutudqk.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(../media/7c42b85337e0c4bb-s.p.012bmydply3go.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:"Source Serif 4 Fallback";src:local(Times New Roman);ascent-override:87.87%;descent-override:28.41%;line-gap-override:0.0%;size-adjust:117.91%}.Kafxma_className{font-family:"Source Serif 4","Source Serif 4 Fallback";font-style:normal}.Kafxma_variable{--ledger-font-heading-face:"Source Serif 4", "Source Serif 4 Fallback"}