.sg-aides #header-placeholder{min-height:var(--ai-header)}.sg-aides #solarglobe-header{--h-bg:var(--ai-carbon);--h-panel:var(--ai-petrol);--h-text:var(--ai-ivory);--h-muted:#c1ced0;--h-gold:var(--ai-gold);--h-gold-soft:var(--ai-gold-light);--h-line:rgba(206,178,124,.25);font-family:Manrope,Arial,sans-serif}.sg-aides #solarglobe-header .header-container{max-width:1408px;padding-inline:48px;gap:20px;min-height:var(--ai-header)}.sg-aides #solarglobe-header .desktop-menu .nav-item>a{font-size:13px;padding-inline:10px}.sg-aides #solarglobe-header a.header-cta{background:var(--ai-gold);color:var(--ai-carbon);border-radius:4px;height:46px}.sg-aides #solarglobe-header .nav-children,.sg-aides #solarglobe-header .mobile-burger{border-radius:4px}
.sg-aides #solarglobe-footer{font-family:Manrope,Arial,sans-serif;background:var(--ai-carbon);color:var(--ai-ivory);border-color:#ceb27c40}.sg-aides #solarglobe-footer .footer-container{width:min(1200px,calc(100% - 96px));max-width:1200px;padding:40px 0 24px;display:grid;grid-template-columns:1.15fr repeat(4,minmax(0,1fr)) 1.25fr;gap:24px;align-items:start}.sg-aides #solarglobe-footer .footer-brand{width:auto;max-width:none}.sg-aides #solarglobe-footer .footer-logo{width:170px;height:auto;margin:0 0 16px}.sg-aides #solarglobe-footer .footer-links,.sg-aides #solarglobe-footer .footer-contact{display:flex;flex-direction:column;align-items:stretch;text-align:left;gap:8px;min-width:0;grid-column:auto}.sg-aides #solarglobe-footer p,.sg-aides #solarglobe-footer li,.sg-aides #solarglobe-footer a{font-size:12px;line-height:1.65}.sg-aides #solarglobe-footer h4,.sg-aides #solarglobe-footer h2{font:11px/1.5 'IBM Plex Mono',monospace;letter-spacing:.02em;color:var(--ai-gold);border-bottom:1px solid #ceb27c40;padding-bottom:12px;margin:0 0 8px;text-align:left}.sg-aides #solarglobe-footer .footer-tagline,.sg-aides #solarglobe-footer .footer-features{color:#bccaca;opacity:1}.sg-aides #solarglobe-footer .footer-features{font-size:11px;margin-top:8px}.sg-aides #solarglobe-footer .footer-features li::before{background:var(--ai-gold)}.sg-aides #solarglobe-footer .footer-links a,.sg-aides #solarglobe-footer .footer-contact>a{min-height:32px;display:flex;align-items:center;margin:0;padding:3px 0;text-decoration:none;color:#d3d9d5}.sg-aides #solarglobe-footer .footer-contact p{color:#bccaca;margin:0}.sg-aides #solarglobe-footer .footer-contact a{overflow-wrap:anywhere;color:inherit}.sg-aides #solarglobe-footer a:hover{color:var(--ai-gold)}.sg-aides #solarglobe-footer .footer-social{padding:0 20px 12px}.sg-aides #solarglobe-footer .footer-social a{display:inline-flex;align-items:center;justify-content:center;width:44px;height:44px;color:var(--ai-gold)}.sg-aides #solarglobe-footer .footer-bottom{padding:16px 24px;display:flex;gap:12px 24px;justify-content:center;align-items:center;flex-wrap:wrap;border-color:#ceb27c40}.sg-aides #solarglobe-footer .footer-bottom p{margin:0;color:#bccaca}.sg-aides #solarglobe-footer a[href='/page-de-presentation/']{font-size:11px!important;opacity:1!important;margin-top:0!important}.sg-aides .ai-motion-toggle{display:block;margin:0 auto;padding:8px 12px;min-height:44px;background:transparent;color:#bccaca;border:0;font:12px Manrope,Arial,sans-serif;text-decoration:underline}
@font-face{font-family:Manrope;src:url('../fonts/manrope/manrope-fr.woff2') format('woff2');font-weight:200 800;font-display:swap}
@font-face{font-family:'IBM Plex Mono';src:url('../fonts/ibm-plex-mono/ibm-plex-mono-fr.woff2') format('woff2');font-weight:400;font-display:swap}
body.sg-aides{--ai-gold:#ceb27c;--ai-gold-light:#e2cfa9;--ai-carbon:#0a1013;--ai-petrol:#142d35;--ai-ivory:#f0ede5;--ai-header:72px;--sg-header-height:72px;--sg-gold:var(--ai-gold);--sg-gold-light:var(--ai-gold-light);--sg-bg:var(--ai-carbon);--sg-title:var(--ai-ivory);--sg-font-main:Manrope,Arial,sans-serif;--sg-font-display:Manrope,Arial,sans-serif;margin:0;background:var(--ai-carbon);color:var(--ai-ivory);font:400 16px/1.75 Manrope,Arial,sans-serif;-webkit-font-smoothing:antialiased;overflow-anchor:none}
.sg-aides *{box-sizing:border-box}.sg-aides main{overflow:clip}.sg-aides h1,.sg-aides h2,.sg-aides h3,.sg-aides p,.sg-aides figure{margin:0}.sg-aides h1,.sg-aides h2,.sg-aides h3{font-family:Manrope,Arial,sans-serif;font-weight:600;color:inherit;text-wrap:balance;letter-spacing:-.045em}.sg-aides h2{font-size:clamp(34px,3.7vw,52px);line-height:1.12}.sg-aides h3{font-size:27px;line-height:1.2}.sg-aides p{max-width:65ch;text-wrap:pretty}.sg-aides a{color:inherit}.sg-aides a,.sg-aides button{-webkit-tap-highlight-color:transparent}.sg-aides [id]{scroll-margin-top:calc(var(--ai-header) + 24px)}.sg-aides :focus-visible{outline:2px solid var(--ai-gold-light);outline-offset:5px}.sg-aides .ai-light :focus-visible{outline-color:#315e67}.sg-aides button{font:inherit;cursor:pointer}.sg-aides [hidden]{display:none!important}
.sg-aides .ai-container{width:min(1200px,calc(100% - 96px));margin-inline:auto}.sg-aides .ai-light{background:var(--ai-ivory);color:var(--ai-carbon)}.sg-aides .ai-kicker{display:flex;align-items:center;gap:13px;font:11px/1.6 'IBM Plex Mono',monospace;letter-spacing:.065em;text-transform:uppercase;color:var(--ai-gold-light);margin-bottom:23px}.sg-aides .ai-kicker:before{content:'';width:29px;height:1px;flex:none;background:currentColor}.sg-aides .ai-light .ai-kicker{color:#42656a}.sg-aides .ai-index{font:11px/1.6 'IBM Plex Mono',monospace;letter-spacing:.025em;color:var(--ai-gold-light)}.sg-aides .ai-light .ai-index{color:#42656a}.sg-aides figcaption{font-size:11px;line-height:1.7;color:#bdccc6}.sg-aides .ai-light figcaption{color:#476268}.sg-aides .ai-actions{display:flex;align-items:center;gap:15px 24px;flex-wrap:wrap;margin-top:28px}.sg-aides .ai-button{display:inline-flex;justify-content:space-between;align-items:center;gap:30px;background:var(--ai-gold);border:1px solid var(--ai-gold);border-radius:4px;color:var(--ai-carbon);padding:14px 22px;min-height:52px;text-decoration:none;font-size:14px;font-weight:700;transition:background .25s,transform .25s,box-shadow .25s}.sg-aides .ai-button:hover{background:var(--ai-gold-light);transform:translateY(-2px);box-shadow:0 0 0 4px #ceb27c20}.sg-aides .ai-button:active{transform:translateY(0)}.sg-aides .ai-link{display:inline-flex;align-items:center;gap:18px;min-height:44px;width:fit-content;text-decoration:none;border-bottom:1px solid currentColor;font-size:13px;font-weight:600;transition:color .25s}.sg-aides .ai-link:hover{color:var(--ai-gold-light)}.sg-aides .ai-light .ai-link:hover{color:#42656a}.sg-aides .ai-button span,.sg-aides .ai-link span{transition:transform .25s}.sg-aides .ai-button:hover span,.sg-aides .ai-link:hover span{transform:translate(3px,-3px)}.sg-aides .ai-section-heading{display:flex;align-items:end;justify-content:space-between;gap:40px;margin-bottom:38px}.sg-aides .ai-section-heading>p{font-size:15px;color:#b9cbc5}.sg-aides .ai-light .ai-section-heading>p{color:#476268}
.sg-aides #solarglobe-header .desktop-menu summary{font-size:13px;padding-inline:10px;gap:20px}
.sg-aides .ai-hero{background:var(--ai-carbon);padding:17px 0 0}.sg-aides .ai-breadcrumb{display:flex;align-items:center;gap:11px;font-size:11px;color:#b9cbc4;margin-bottom:27px}.sg-aides .ai-breadcrumb a{display:inline-flex;align-items:center;min-height:26px;text-decoration:none}.sg-aides .ai-hero-grid{display:grid;grid-template-columns:.95fr 1.05fr;gap:45px;align-items:center}.sg-aides .ai-hero h1{font-size:clamp(40px,3.55vw,52px);line-height:1.12;letter-spacing:-.05em}.sg-aides .ai-hero h1>span{display:block}.sg-aides .ai-intro{font-size:15px;line-height:1.85;color:#c3d2cb;margin-top:24px;max-width:47ch}.sg-aides .ai-hero .ai-actions{gap:15px 22px}.sg-aides .ai-hero-frame{position:relative;aspect-ratio:4/3;overflow:hidden;background:var(--ai-petrol)}.sg-aides .ai-photo-plane{position:relative;width:100%;height:100%;transform:scale(1.025);transform-origin:center}.sg-aides .ai-photo-plane>img{display:block;width:100%;height:100%;object-fit:contain}.sg-aides .ai-photo-plane>.ai-svg{position:absolute;inset:0;width:100%;height:100%;color:var(--ai-gold-light)}.sg-aides .ai-hero-photo>figcaption{display:flex;gap:20px;justify-content:space-between;border-top:1px solid #82998a60;padding-top:12px;margin-top:15px}.sg-aides .ai-hero-photo>figcaption strong{font-size:12px;font-weight:500;color:var(--ai-gold-light)}.sg-aides .ai-hero-photo>figcaption>span{text-align:right;font-size:10px}.sg-aides .ai-hero-foot{display:flex;justify-content:space-between;align-items:center;gap:25px;border-top:1px solid #82998a60;margin-top:28px;padding:19px 0 23px}.sg-aides .ai-hero-foot p{font-size:16px;line-height:1.5}.sg-aides .ai-hero-foot>a{display:flex;align-items:center;gap:25px;min-height:44px;font-size:12px;text-decoration:none}.sg-aides .ai-hero-foot>a:hover{text-decoration:underline;text-underline-offset:4px}
.sg-aides .ai-svg{display:block;width:100%;height:auto;overflow:visible;color:var(--ai-gold-light)}.sg-aides .ai-draw{fill:none;stroke:currentColor;stroke-width:1.3;stroke-linecap:round;stroke-linejoin:round;vector-effect:non-scaling-stroke}.sg-aides .ai-fine{stroke-width:.75;opacity:.55}.sg-aides .ai-label{fill:currentColor;font:22px 'IBM Plex Mono',monospace;letter-spacing:.035em;paint-order:stroke;stroke:#142d35;stroke-width:2.5px;stroke-linejoin:round}
.sg-aides .ai-posts{padding:56px 0 53px}.sg-aides .ai-scope-controls{display:flex;gap:12px;flex-wrap:wrap;margin-bottom:23px}.sg-aides .ai-scope-controls button{border:1px solid #42656a70;background:transparent;color:#29464c;border-radius:4px;min-height:46px;padding:10px 18px;font-size:12px;transition:background .2s,color .2s,border-color .2s}.sg-aides .ai-scope-controls button[aria-pressed=true]{background:var(--ai-petrol);color:var(--ai-ivory);border-color:var(--ai-petrol)}.sg-aides .ai-scope-controls button:hover{border-color:#315e67}.sg-aides button:disabled{cursor:default;opacity:1}.sg-aides .ai-invoices{display:grid;grid-template-columns:1fr 1fr;gap:26px}.sg-aides .ai-invoice{position:relative;background:#f8f6ef;color:var(--ai-carbon);border:1px solid #879c9170;border-top:3px solid #879c9180;padding:23px 28px 24px;transition:border-color .25s,background-color .25s}.sg-aides .ai-invoice.is-scope{border-top-color:#315e67;background:#fffdf6}.sg-aides .ai-invoice-head{display:flex;align-items:center;justify-content:space-between;gap:25px;font:10px 'IBM Plex Mono',monospace;color:#476268;margin-bottom:19px}.sg-aides .ai-invoice-head>span:last-child{font-size:23px;color:#8f713d}.sg-aides .ai-invoice h3{font-size:31px;letter-spacing:-.035em}.sg-aides .ai-invoice-sub{font-size:18px;line-height:1.6;margin-top:8px}.sg-aides .ai-invoice-context{font-size:12px;line-height:1.75;color:#476268;max-width:44ch;min-height:44px;margin:15px 0 19px}.sg-aides .ai-invoice dl{margin:0}.sg-aides .ai-invoice-line{display:grid;grid-template-columns:1.35fr 1fr;gap:20px;border-top:1px solid #879c9155;padding:14px 0}.sg-aides .ai-invoice-line dt{font-size:13px;line-height:1.65}.sg-aides .ai-invoice-line dd{margin:0;text-align:right;color:#476268;font:10px/1.7 'IBM Plex Mono',monospace;align-self:center}.sg-aides .ai-document-note{border-top:1px solid #879c9155;padding-top:17px;font-size:11px;line-height:1.75;color:#476268;min-height:57px}.sg-aides .ai-third-costs{display:grid;grid-template-columns:.8fr 1.65fr .65fr;gap:25px;align-items:start;border-block:1px solid #879c9180;margin-top:25px;padding:20px 0;transition:background-color .25s}.sg-aides .ai-third-costs.is-scope{background:#315e670c}.sg-aides .ai-third-costs>strong{font-size:14px;font-weight:600}.sg-aides .ai-third-costs>p{font-size:13px;line-height:1.8}.sg-aides .ai-third-costs>span{text-align:right;font:10px/1.7 'IBM Plex Mono',monospace;color:#476268}.sg-aides .ai-scope-explanation{font-size:13px;line-height:1.8;color:#29464c;padding:17px 20px;border-left:2px solid #315e67;background:#315e6708;margin-top:20px}.sg-aides .ai-total-line{display:flex;align-items:center;justify-content:space-between;gap:16px;border-block:1px solid #879c9180;margin-top:26px;padding:22px 0}.sg-aides .ai-total-line span{font-size:14px}.sg-aides .ai-total-line b{font-size:24px;font-weight:400;color:#476268}.sg-aides .ai-total-line strong{font-size:23px;font-weight:600;letter-spacing:-.035em}.sg-aides .ai-accounting-note{font-size:11px;line-height:1.85;color:#476268;max-width:105ch;margin-top:17px}
.sg-aides .ai-stack{position:relative;isolation:isolate}.sg-aides .ai-stack-nav{position:relative;z-index:6;background:var(--ai-petrol);border-block:1px solid #82998a80}.sg-aides .ai-stack-nav>.ai-container{display:grid;grid-template-columns:repeat(3,1fr);gap:25px}.sg-aides .ai-stack-nav a{display:flex;align-items:center;gap:14px;text-decoration:none;font-size:13px;min-height:54px;position:relative}.sg-aides .ai-stack-nav a:before{content:'';position:absolute;inset:-1px 0 auto;height:2px;background:var(--ai-gold);transform:scaleX(var(--ai-progress,0));transform-origin:left}.sg-aides .ai-stack-nav a>span{font:10px 'IBM Plex Mono',monospace;color:var(--ai-gold-light)}.sg-aides .ai-stack-nav [aria-current=step]{font-weight:700;color:var(--ai-gold-light)}.sg-aides .ai-sheets{padding-top:25px;position:relative}.sg-aides .ai-sheet{position:relative;isolation:isolate;margin-bottom:32px}.sg-aides .ai-sheet:last-child{margin-bottom:0}.sg-aides .ai-sheet--0{z-index:1;--ai-sheet-bg:#f0ede5;--ai-sheet-ink:#142d35}.sg-aides .ai-sheet--1{z-index:2;--ai-sheet-bg:#203d45;--ai-sheet-ink:#f0ede5}.sg-aides .ai-sheet--2{z-index:3;--ai-sheet-bg:#dce4df;--ai-sheet-ink:#142d35}.sg-aides .ai-sheet-surface{position:relative;background:var(--ai-sheet-bg);color:var(--ai-sheet-ink);padding:22px 31px 27px;border:1px solid #8e9f93;transform-origin:50% 100%;box-shadow:0 -12px 32px #0a10131a}.sg-aides .ai-sheet-surface:after{content:'';position:absolute;inset:0;pointer-events:none;background:var(--ai-carbon);opacity:var(--ai-shade,0)}.sg-aides .ai-sheet-meta{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid #8e9f9380;padding-bottom:16px;font:10px/1.6 'IBM Plex Mono',monospace}.sg-aides .ai-sheet-grid{display:grid;grid-template-columns:1fr 1.05fr;align-items:center;gap:48px;padding-top:26px}.sg-aides .ai-number{font-size:51px;line-height:1;display:block;letter-spacing:-.05em;margin-bottom:23px}.sg-aides .ai-sheet h3{font-size:39px;line-height:1.13;max-width:20ch;margin-bottom:21px}.sg-aides .ai-sheet-lead{font-size:18px;line-height:1.65;margin-bottom:21px;max-width:30ch}.sg-aides .ai-sheet ul{list-style:none;padding:0;margin:0}.sg-aides .ai-sheet li{display:flex;align-items:baseline;gap:14px;border-top:1px solid #8e9f9370;padding:12px 0;font-size:14px;line-height:1.7}.sg-aides .ai-sheet li:before{content:'↗';font-size:14px;opacity:.7}.sg-aides .ai-sheet figure>figcaption{font-size:10px;color:var(--ai-sheet-ink);opacity:.85;margin-top:15px}.sg-aides.ai-stacked .ai-stack-nav{position:sticky;top:var(--ai-header)}.sg-aides.ai-stacked .ai-sheet{position:sticky;top:var(--ai-hold);margin-bottom:var(--ai-sheet-gap,88px)}.sg-aides.ai-stacked .ai-sheet:last-child{margin-bottom:0}.sg-aides.ai-measuring .ai-sheet{position:relative!important;top:auto!important}.sg-aides.ai-measuring .ai-sheet-surface{transform:none!important}
@media(max-width:1279px){.sg-aides #solarglobe-header .header-container{padding-inline:32px}.sg-aides #solarglobe-footer .footer-container{width:calc(100% - 64px);grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}.sg-aides #solarglobe-footer .footer-brand{grid-column:1/3}.sg-aides #solarglobe-footer .footer-contact{grid-column:3/5;grid-row:1}}
@media(max-width:760px){.sg-aides #solarglobe-header .header-container{padding-inline:20px;min-height:64px}.sg-aides #solarglobe-header .header-logo-link,.sg-aides #solarglobe-header .header-logo-link img{width:140px}.sg-aides #solarglobe-footer .footer-container{width:calc(100% - 40px);grid-template-columns:1fr 1fr;padding-top:32px;gap:24px}.sg-aides #solarglobe-footer .footer-brand{grid-column:1/-1;grid-row:auto}.sg-aides #solarglobe-footer .footer-logo{width:200px}.sg-aides #solarglobe-footer .footer-links a{font-size:13px;min-height:44px}.sg-aides #solarglobe-footer .footer-contact{grid-column:1/-1;grid-row:auto;padding-top:20px;gap:10px}.sg-aides #solarglobe-footer .footer-contact a,.sg-aides #solarglobe-footer .footer-contact p{font-size:13px}.sg-aides #solarglobe-footer .footer-contact>a{min-height:44px}.sg-aides #solarglobe-footer .footer-bottom{padding:16px 20px}}
.sg-aides .ai-skip{position:fixed;top:-100px;left:20px;z-index:100000;padding:12px 20px;background:var(--ai-gold);color:var(--ai-carbon)}.sg-aides .ai-skip:focus{top:10px}.sg-aides .ai-summary,.sg-aides .ai-dcr,.sg-aides .ai-vat,.sg-aides .ai-surplus,.sg-aides .ai-tax,.sg-aides .ai-faq,.sg-aides .ai-final{padding:64px 0}.sg-aides .ai-section-heading>p{max-width:32ch}.sg-aides .ai-hero h1{font-size:clamp(39px,3.6vw,53px)}.sg-aides .ai-hero-grid{grid-template-columns:1.02fr .98fr;gap:44px}.sg-aides .ai-hero-foot p span{font-size:12px;color:#bccaca}.sg-aides .ai-table{border-collapse:collapse;width:100%;table-layout:fixed;text-align:left;font-size:14px;line-height:1.8}.sg-aides .ai-table caption{text-align:left;font-size:12px;color:#476268;padding-bottom:20px}.sg-aides .ai-table th,.sg-aides .ai-table td{border-top:1px solid #899c9380;padding:22px 28px 22px 0;vertical-align:top}.sg-aides .ai-table thead th{font:10px/1.7 'IBM Plex Mono',monospace;text-transform:uppercase;letter-spacing:.035em;color:#42656a;padding-block:15px}.sg-aides .ai-table th:first-child{width:29%}.sg-aides .ai-table th:nth-child(2){width:35%}.sg-aides .ai-table tbody th{font-weight:600;font-size:18px;line-height:1.55}.sg-aides .ai-table .ai-index{display:block;font-size:10px;margin-bottom:10px}.sg-aides .ai-table .ai-link{display:flex;font-size:11px;min-height:36px;margin-top:9px;line-height:1.7}.sg-aides .ai-table-note{border-top:1px solid #899c9380;padding-top:21px;color:#476268;font-size:13px;max-width:88ch}.sg-aides .ai-dcr{background:var(--ai-petrol)}.sg-aides .ai-dcr-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:70px}.sg-aides .ai-dcr h2{font-size:43px}.sg-aides .ai-dcr header>p:not(.ai-kicker){color:#c3d2cc;font-size:14px;margin-top:24px}.sg-aides .ai-tablist{display:flex;gap:9px;border-bottom:1px solid #b1c3ba60;padding-bottom:18px}.sg-aides .ai-tablist button{flex:1;min-height:64px;text-align:left;font:12px/1.7 Manrope,Arial,sans-serif;color:#e4e9df;background:transparent;border:1px solid #b1c3ba80;border-radius:4px;padding:12px 17px;transition:background .25s,color .25s}.sg-aides .ai-tablist [aria-selected=true]{background:var(--ai-gold);border-color:var(--ai-gold);color:var(--ai-carbon);font-weight:600}.sg-aides .ai-panels>section{padding:26px 0 24px}.sg-aides .ai-panels>section+section{border-top:1px solid #b1c3ba60}.sg-aides.ai-enhanced .ai-panels{display:grid}.sg-aides.ai-enhanced .ai-panels>section{grid-area:1/1;visibility:hidden;border:0}.sg-aides.ai-enhanced .ai-panels>section.is-active{visibility:visible}.sg-aides .ai-panels h3{font-size:30px;margin:13px 0 19px}.sg-aides .ai-panels p:not(.ai-index){font-size:14px;color:#d1dacf;margin-bottom:18px}.sg-aides .ai-panels .ai-link{font-size:12px;color:var(--ai-gold-light)}.sg-aides .ai-date-help{font-size:12px;border-top:1px solid #b1c3ba60;padding-top:22px;color:#c3d2cc}.sg-aides .ai-date-help>strong{color:var(--ai-ivory)}.sg-aides .ai-date-help .ai-link{display:flex;font-size:11px;margin-top:7px}.sg-aides .ai-vat-grid{display:grid;grid-template-columns:1fr .9fr;gap:90px;align-items:center}.sg-aides .ai-vat-grid p:not(.ai-kicker):not(.ai-vat-rate){font-size:14px;margin-top:22px}.sg-aides .ai-vat-rate{display:flex;align-items:center;gap:24px;margin-top:24px!important;border-bottom:1px solid #899c9380;padding-bottom:25px}.sg-aides .ai-vat-rate>strong{font-size:90px;line-height:1.1;letter-spacing:-.075em;font-weight:500}.sg-aides .ai-vat-rate small{font-size:35px}.sg-aides .ai-vat-rate>span{color:#476268;font-size:12px;line-height:1.7}.sg-aides .ai-svg{color:currentColor;overflow:visible}.sg-aides .ai-label{fill:currentColor;stroke:none;paint-order:normal;font:16px 'IBM Plex Mono',monospace;letter-spacing:.01em}.sg-aides .ai-medium{font:21px Manrope,Arial,sans-serif}.sg-aides .ai-small{font-size:13px}.sg-aides .ai-paper{stroke:currentColor;stroke-width:1;fill:none;opacity:.8}.sg-aides .ai-accent{fill:#ceb27c26;opacity:1}.sg-aides .ai-control{stroke-width:2;stroke:#356f73}.sg-aides .ai-ems{color:#315e67;padding:20px 10px}.sg-aides .ai-ems .ai-svg{max-height:330px}.sg-aides .ai-ems figcaption strong{display:block;font-size:13px;color:#142d35;margin:20px 0 12px}.sg-aides .ai-ems figcaption span{display:block;font-size:12px;line-height:1.9;color:#476268}.sg-aides .ai-warning{font-size:14px!important;line-height:1.9;border-left:3px solid #947342;background:#e2cfa926;padding:18px 23px;margin-top:28px;max-width:none}.sg-aides .ai-vat-details{margin-top:28px}.sg-aides .ai-details{border-top:1px solid #879c9170}.sg-aides .ai-details:last-child{border-bottom:1px solid #879c9170}.sg-aides .ai-details summary{list-style:none;display:flex;justify-content:space-between;align-items:center;gap:30px;min-height:76px;padding:22px 0;cursor:pointer;font-size:16px;line-height:1.6;font-weight:500}.sg-aides summary::-webkit-details-marker{display:none}.sg-aides .ai-details summary:after,.sg-aides .ai-sources summary:after{content:'+';font:24px Manrope,Arial,sans-serif;flex:none}.sg-aides .ai-details[open] summary:after,.sg-aides .ai-sources details[open] summary:after{content:'−'}.sg-aides .ai-details>div{padding:0 0 24px;font-size:14px;line-height:1.9}.sg-aides .ai-details>div>p+p{margin-top:18px}.sg-aides .ai-details>div>.ai-link{margin-top:13px;font-size:12px}.sg-aides .ai-criteria{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px;margin:23px 0}.sg-aides .ai-criteria>div{border-top:1px solid #899c9380;padding-top:12px}.sg-aides .ai-criteria dt{font-size:12px;color:#476268}.sg-aides .ai-criteria dd{margin:10px 0 0;font-size:16px;font-weight:600;white-space:nowrap}.sg-aides .ai-qualification{margin-top:30px;padding:27px 30px;background:#142d35;color:var(--ai-ivory);display:grid;grid-template-columns:.4fr 1fr;gap:20px 40px}.sg-aides .ai-qualification .ai-index{color:var(--ai-gold-light);max-width:20ch}.sg-aides .ai-qualification p{font-size:14px;max-width:none}.sg-aides .ai-qualification p:last-child{grid-column:2}.sg-aides .ai-qualification .ai-link{font-size:11px;color:var(--ai-gold-light);width:auto}.sg-aides .ai-surplus{background:var(--ai-carbon)}.sg-aides .ai-surplus-grid{display:grid;grid-template-columns:1fr 1fr;gap:60px;align-items:center}.sg-aides .ai-surplus-grid>figure{color:var(--ai-gold-light)}.sg-aides .ai-flow-used{stroke:#99c4bc;stroke-width:3}.sg-aides .ai-flow-sold{stroke:#ceb27c;stroke-width:3}.sg-aides .ai-flow-key{display:flex;gap:25px;margin:15px 0 10px;font-size:12px}.sg-aides .ai-flow-key span:before{content:'';display:inline-block;width:24px;height:2px;vertical-align:middle;margin-right:9px;background:#99c4bc}.sg-aides .ai-flow-key span+span:before{background:#ceb27c}.sg-aides .ai-arithmetic{border:1px solid #ceb27c60;padding:28px 32px;background:#142d3540;position:relative}.sg-aides .ai-arithmetic:before{content:'';position:absolute;top:-1px;left:32px;width:60px;height:2px;background:var(--ai-gold)}.sg-aides .ai-arithmetic h3{font-size:32px;margin:18px 0 25px}.sg-aides .ai-equation{display:grid;grid-template-columns:1fr 20px 1fr;gap:15px 7px;align-items:center}.sg-aides .ai-equation>span{display:block;font-size:11px;color:#bdccc6}.sg-aides .ai-equation b{display:block;font-weight:500;font-size:32px;line-height:1.4;letter-spacing:-.045em;color:var(--ai-ivory);white-space:nowrap}.sg-aides .ai-equation>i{font-size:24px;font-style:normal;font-weight:300}.sg-aides .ai-equation>i:nth-of-type(2){grid-column:2;text-align:center;transform:rotate(90deg);margin-top:0}.sg-aides .ai-equation>strong{grid-column:1/-1;font-size:63px;line-height:1.2;font-weight:500;color:var(--ai-gold-light);letter-spacing:-.055em;text-align:center;border-top:1px solid #ceb27c40;padding-top:14px}.sg-aides .ai-equation small{font-size:21px;letter-spacing:0}.sg-aides .ai-arithmetic>p:last-child{font-size:11px;line-height:1.9;color:#bdccc6;margin-top:20px}.sg-aides .ai-surplus-bottom{display:grid;grid-template-columns:.8fr 1.2fr;gap:70px;border-top:1px solid #899c9360;padding-top:30px;margin-top:35px}.sg-aides .ai-surplus-bottom h3{font-size:27px}.sg-aides .ai-surplus-bottom>div>p{font-size:14px;color:#c3d2cb;margin:20px 0}.sg-aides .ai-surplus-bottom>div>.ai-link{font-size:12px;margin:0 18px 10px 0}.sg-aides .ai-surplus .ai-details summary{font-size:15px;padding-top:0;min-height:57px}.sg-aides .ai-surplus .ai-details{border-top:0}.sg-aides .sg-fact{background:transparent;border:1px solid #899c9360;padding:19px;margin-bottom:20px}.sg-aides .sg-fact p{font-size:12px;line-height:1.9;margin-bottom:12px}.sg-aides .sg-fact p:nth-child(2){font-size:26px;color:var(--ai-gold-light);line-height:1.3}.sg-aides .sg-fact p:last-child{font-size:10px;margin-bottom:0}.sg-aides .ai-verifications{padding:60px 0}.sg-aides .ai-sheet-grid{grid-template-columns:1.05fr .95fr;gap:55px;align-items:center}.sg-aides .ai-sheet-body{font-size:14px;line-height:1.9;margin:20px 0}.sg-aides .ai-sheet .ai-number{font-size:48px;margin-bottom:18px}.sg-aides .ai-sheet h3{font-size:37px;margin-bottom:18px}.sg-aides .ai-sheet-lead{font-size:18px;margin-bottom:18px}.sg-aides .ai-sheet figure{color:var(--ai-sheet-ink)}.sg-aides .ai-sheet figure figcaption{font-size:12px;line-height:1.9;opacity:1;margin-top:24px}.sg-aides .ai-sheet li{font-size:13px}.sg-aides .ai-tax{padding-top:16px}.sg-aides .ai-tax-grid{display:grid;grid-template-columns:1fr 1fr;gap:70px}.sg-aides .ai-tax-grid>article{border-top:1px solid #899c9380;padding-top:30px}.sg-aides .ai-tax h2{font-size:35px}.sg-aides .ai-tax p:not(.ai-kicker){font-size:14px;margin-top:22px}.sg-aides .ai-tax .ai-link{font-size:12px;margin:18px 15px 0 0}.sg-aides .ai-tax-note{padding:17px 20px;border-left:2px solid #947342;background:#e2cfa926}.sg-aides .ai-faq{background:#e7e7dd;border-top:1px solid #899c9350}.sg-aides .ai-faq-grid{display:grid;grid-template-columns:.7fr 1.3fr;gap:80px}.sg-aides .ai-faq header>p:last-child{font-size:14px;color:#476268;margin-top:22px}.sg-aides .ai-faq .ai-details summary{font-size:15px;min-height:77px}.sg-aides .ai-sources{padding:24px 0;background:var(--ai-petrol)}.sg-aides .ai-sources summary{display:flex;align-items:center;gap:25px;cursor:pointer;list-style:none;font-size:13px}.sg-aides .ai-sources summary>span{font:10px 'IBM Plex Mono',monospace;color:#bdccc6;margin-left:auto}.sg-aides .ai-sources-grid{display:grid;grid-template-columns:1.5fr .7fr;gap:70px;padding-top:24px;border-top:1px solid #899c9360;margin-top:24px}.sg-aides .ai-sources-grid p,.sg-aides .ai-sources-grid li{font-size:12px;line-height:1.9}.sg-aides .ai-sources-grid ul{padding-left:17px}.sg-aides .ai-sources-grid li{margin-bottom:12px}.sg-aides .ai-sources-grid>div:last-child{display:flex;flex-direction:column;align-items:start;gap:15px}.sg-aides .ai-sources-grid .ai-link{font-size:12px}.sg-aides .ai-final-grid{display:grid;grid-template-columns:.95fr 1.05fr;gap:75px;align-items:center}.sg-aides .ai-study-frame{aspect-ratio:4/3;overflow:hidden}.sg-aides .ai-study-frame img{width:100%;height:100%;object-fit:contain;display:block}.sg-aides .ai-final figure figcaption{margin-top:14px}.sg-aides .ai-final p:not(.ai-kicker){font-size:15px;color:#c3d2cb;margin-top:24px}.sg-aides .ai-final .ai-final-role{font-size:13px!important;border-left:2px solid var(--ai-gold);padding-left:18px}.sg-aides .ai-final h2{font-size:49px}
@media(min-width:1024px) and (max-height:760px){.sg-aides .ai-hero-grid{gap:38px}.sg-aides .ai-hero h1{font-size:42px}.sg-aides .ai-hero .ai-kicker{margin-bottom:17px}.sg-aides .ai-hero .ai-intro{font-size:14px;margin-top:18px}.sg-aides .ai-hero .ai-actions{margin-top:20px}.sg-aides .ai-hero-photo{max-width:490px;justify-self:end;width:100%}.sg-aides .ai-hero-foot{margin-top:22px;padding-block:14px 18px}.sg-aides .ai-breadcrumb{margin-bottom:20px}}
@media(max-width:1100px){.sg-aides .ai-container{width:calc(100% - 64px)}.sg-aides .ai-dcr-grid,.sg-aides .ai-vat-grid,.sg-aides .ai-surplus-grid,.sg-aides .ai-surplus-bottom,.sg-aides .ai-tax-grid,.sg-aides .ai-final-grid{gap:35px}.sg-aides .ai-hero h1{font-size:39px}.sg-aides .ai-criteria dd{font-size:13px}.sg-aides .ai-sheet-grid{gap:30px}.sg-aides .ai-faq-grid{gap:35px}.sg-aides .ai-table th,.sg-aides .ai-table td{padding-right:20px}.sg-aides .ai-sheet h3{font-size:33px}}
@media(max-width:760px){body.sg-aides{--ai-header:64px;--sg-header-height:64px}.sg-aides .ai-container{width:calc(100% - 40px)}.sg-aides h2{font-size:32px}.sg-aides .ai-kicker{font-size:10px;margin-bottom:18px}.sg-aides .ai-hero{padding-top:13px}.sg-aides .ai-breadcrumb{font-size:9px;gap:8px;flex-wrap:wrap;margin-bottom:25px}.sg-aides .ai-hero-grid{display:block}.sg-aides .ai-hero h1{font-size:38px;line-height:1.13}.sg-aides .ai-intro{font-size:14px;line-height:1.85;margin-top:23px}.sg-aides .ai-hero-photo{margin-top:28px}.sg-aides .ai-hero-photo>figcaption strong{font-size:10px;max-width:17ch}.sg-aides .ai-hero-photo>figcaption>span{font-size:9px;max-width:25ch}.sg-aides .ai-hero-foot{margin-top:24px;padding:18px 0 23px;gap:20px}.sg-aides .ai-hero-foot p{font-size:12px}.sg-aides .ai-hero-foot p span{font-size:10px}.sg-aides .ai-hero-foot>a{font-size:10px;max-width:15ch;gap:15px}.sg-aides .ai-button{font-size:13px;min-height:48px;padding:12px 17px;gap:25px}.sg-aides .ai-link{font-size:12px}.sg-aides .ai-actions{gap:12px 20px;margin-top:23px}.sg-aides .ai-summary,.sg-aides .ai-dcr,.sg-aides .ai-vat,.sg-aides .ai-surplus,.sg-aides .ai-tax,.sg-aides .ai-faq,.sg-aides .ai-final{padding:39px 0}.sg-aides .ai-section-heading{display:block;margin-bottom:27px}.sg-aides .ai-section-heading>p{font-size:14px;margin-top:20px;max-width:none}.sg-aides .ai-table{font-size:11px;line-height:1.85}.sg-aides .ai-table caption{font-size:11px;padding-bottom:17px}.sg-aides .ai-table th,.sg-aides .ai-table td{padding:17px 9px 17px 0;overflow-wrap:anywhere}.sg-aides .ai-table th:last-child,.sg-aides .ai-table td:last-child{padding-right:0}.sg-aides .ai-table th:first-child{width:28%}.sg-aides .ai-table th:nth-child(2){width:35%}.sg-aides .ai-table thead th{font-size:8px;line-height:1.8;letter-spacing:0}.sg-aides .ai-table tbody th{font-size:12px}.sg-aides .ai-table .ai-index{font-size:8px;line-height:1.75;margin-bottom:8px}.sg-aides .ai-table .ai-link{font-size:9px;line-height:1.7;gap:5px;min-height:44px}.sg-aides .ai-table .ai-link>span{display:none}.sg-aides .ai-table-note{font-size:11px;padding-top:18px}.sg-aides .ai-dcr-grid,.sg-aides .ai-vat-grid,.sg-aides .ai-surplus-grid,.sg-aides .ai-surplus-bottom,.sg-aides .ai-tax-grid,.sg-aides .ai-faq-grid,.sg-aides .ai-final-grid{display:block}.sg-aides .ai-dcr h2{font-size:32px}.sg-aides .ai-dcr header>p:not(.ai-kicker){margin-top:20px;font-size:13px}.sg-aides .ai-tabs{margin-top:27px}.sg-aides .ai-tablist{gap:8px;padding-bottom:17px}.sg-aides .ai-tablist button{font-size:10px;line-height:1.8;padding:11px 12px}.sg-aides .ai-panels h3{font-size:27px;margin:14px 0 18px}.sg-aides .ai-panels p:not(.ai-index){font-size:13px}.sg-aides .ai-panels>section{padding:23px 0}.sg-aides .ai-date-help{font-size:11px;padding-top:20px}.sg-aides .ai-date-help .ai-link{font-size:10px}.sg-aides .ai-vat-rate{gap:20px;margin-top:22px!important;padding-bottom:20px}.sg-aides .ai-vat-rate>strong{font-size:74px}.sg-aides .ai-vat-rate small{font-size:27px}.sg-aides .ai-vat-rate>span{font-size:10px}.sg-aides .ai-vat-grid p:not(.ai-kicker):not(.ai-vat-rate){font-size:13px;margin-top:20px}.sg-aides .ai-ems{margin-top:24px;padding:0}.sg-aides .ai-ems .ai-svg{max-height:280px}.sg-aides .ai-ems figcaption strong{font-size:11px}.sg-aides .ai-ems figcaption span{font-size:12px}.sg-aides .ai-warning{font-size:12px!important;padding:15px 17px;margin-top:24px}.sg-aides .ai-details summary{font-size:14px;line-height:1.65;gap:20px;min-height:68px;padding:18px 0}.sg-aides .ai-details>div{font-size:13px;padding-bottom:23px}.sg-aides .ai-details>div>.ai-link{font-size:11px}.sg-aides .ai-criteria{grid-template-columns:1fr 1fr;gap:19px;margin:20px 0}.sg-aides .ai-criteria dt{font-size:11px}.sg-aides .ai-criteria dd{font-size:13px}.sg-aides .ai-qualification{display:block;padding:22px 21px;margin-top:25px}.sg-aides .ai-qualification .ai-index{display:block;max-width:none;margin-bottom:18px}.sg-aides .ai-qualification p{font-size:13px}.sg-aides .ai-qualification .ai-link{font-size:10px;line-height:1.85;gap:20px;margin-top:13px}.sg-aides .ai-surplus-grid>figure{margin:0 0 27px}.sg-aides .ai-flow-key{font-size:10px;gap:19px}.sg-aides .ai-surplus-grid figcaption{font-size:10px}.sg-aides .ai-arithmetic{padding:24px}.sg-aides .ai-arithmetic h3{font-size:29px;margin-top:16px}.sg-aides .ai-equation b{font-size:30px}.sg-aides .ai-equation>strong{font-size:56px}.sg-aides .ai-equation small{font-size:20px}.sg-aides .ai-arithmetic>p:last-child{font-size:11px}.sg-aides .ai-surplus-bottom{margin-top:27px;padding-top:25px}.sg-aides .ai-surplus-bottom h3{font-size:26px}.sg-aides .ai-surplus-bottom>div>p{font-size:13px}.sg-aides .ai-surplus-bottom>div>.ai-link{font-size:11px}.sg-aides .ai-surplus-bottom>div+div{margin-top:22px}.sg-aides .ai-surplus .ai-details summary{font-size:13px;min-height:66px;padding-top:15px}.sg-aides .ai-verifications{padding:39px 0}.sg-aides .ai-stack-nav>.ai-container{gap:12px}.sg-aides .ai-stack-nav a{font-size:10px;line-height:1.6;gap:5px;min-height:65px;padding:12px 0;flex-direction:column;align-items:start}.sg-aides .ai-stack-nav a>span{font-size:9px}.sg-aides .ai-sheets{padding-top:20px}.sg-aides .ai-sheet{margin-bottom:22px}.sg-aides .ai-sheet-surface{padding:18px 20px 25px}.sg-aides .ai-sheet-meta{font-size:8px;gap:20px;padding-bottom:14px}.sg-aides .ai-sheet-meta>span:last-child{text-align:right;max-width:17ch}.sg-aides .ai-sheet-grid{display:block;padding-top:23px}.sg-aides .ai-sheet .ai-number{font-size:41px;margin-bottom:18px}.sg-aides .ai-sheet h3{font-size:30px}.sg-aides .ai-sheet-lead{font-size:16px}.sg-aides .ai-sheet-body{font-size:13px;margin-block:18px}.sg-aides .ai-sheet li{font-size:12px;padding:11px 0;gap:12px}.sg-aides .ai-sheet figure{margin-top:27px}.sg-aides .ai-sheet figure figcaption{font-size:11px;margin-top:20px}.sg-aides .ai-tax{padding-top:0}.sg-aides .ai-tax h2{font-size:30px}.sg-aides .ai-tax-grid>article{padding-top:24px}.sg-aides .ai-tax-grid>article+article{margin-top:32px}.sg-aides .ai-tax p:not(.ai-kicker){font-size:13px;margin-top:20px}.sg-aides .ai-tax .ai-link{font-size:11px;margin-top:14px}.sg-aides .ai-tax-note{padding:15px 17px}.sg-aides .ai-faq header>p:last-child{font-size:13px;margin-top:20px}.sg-aides .ai-faq-grid>div{margin-top:27px}.sg-aides .ai-faq .ai-details summary{font-size:14px;min-height:69px}.sg-aides .ai-sources{padding:22px 0}.sg-aides .ai-sources summary{font-size:12px;gap:16px;flex-wrap:wrap;align-items:start}.sg-aides .ai-sources summary>span{font-size:9px;margin-left:0;order:2;width:100%}.sg-aides .ai-sources summary:after{margin-left:auto}.sg-aides .ai-sources-grid{display:block;margin-top:20px;padding-top:20px}.sg-aides .ai-sources-grid p,.sg-aides .ai-sources-grid li{font-size:11px}.sg-aides .ai-sources-grid>div:last-child{margin-top:20px;gap:10px}.sg-aides .ai-sources-grid .ai-link{font-size:11px}.sg-aides .ai-final figure{margin-bottom:30px}.sg-aides .ai-final figure figcaption{font-size:10px}.sg-aides .ai-final h2{font-size:37px}.sg-aides .ai-final p:not(.ai-kicker){font-size:14px;margin-top:22px}.sg-aides .ai-final .ai-final-role{font-size:12px!important}}
@media(max-width:359px){.sg-aides .ai-hero h1{font-size:33px}.sg-aides .ai-table{font-size:10px}.sg-aides .ai-table tbody th{font-size:11px}.sg-aides .ai-table th,.sg-aides .ai-table td{padding-right:7px}.sg-aides .ai-table .ai-link{font-size:8px}.sg-aides .ai-table .ai-index{font-size:7px}.sg-aides .ai-sheet h3{font-size:27px}.sg-aides .ai-equation b{font-size:26px}.sg-aides .ai-equation>strong{font-size:49px}}
@media(prefers-reduced-motion:reduce){.sg-aides *,.sg-aides *:before,.sg-aides *:after{animation:none!important;transition:none!important;scroll-behavior:auto!important}.sg-aides.ai-stacked .ai-sheet,.sg-aides.ai-stacked .ai-stack-nav{position:relative;top:auto}.sg-aides .ai-sheet-surface:after{display:none}}
.sg-aides .ai-stack-nav{color:var(--ai-ivory)}.sg-aides .ai-ems-uses{display:flex;justify-content:space-around;gap:25px;font:11px/1.6 'IBM Plex Mono',monospace;color:#315e67;margin:12px 0 20px}.sg-aides .ai-equation>i:nth-of-type(2){transform:none}.sg-aides .ai-equation>strong{padding-top:14px}.sg-aides .ai-sheet--1 :focus-visible{outline-color:var(--ai-gold-light)}.sg-aides .ai-mobile-label{display:none}
@media(max-width:760px){.sg-aides .ai-table{display:block;position:relative}.sg-aides .ai-table caption{display:block;width:100%;line-height:1.8}.sg-aides .ai-table thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}.sg-aides .ai-table tbody{display:block}.sg-aides .ai-table tbody tr{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:17px 22px;border-top:1px solid #899c9380;padding:22px 0 24px}.sg-aides .ai-table tbody th{grid-column:1/-1;font-size:18px;line-height:1.55;width:auto}.sg-aides .ai-table th,.sg-aides .ai-table td{border:0;padding:0;font-size:12px;overflow-wrap:normal}.sg-aides .ai-table tbody th:first-child{width:auto}.sg-aides .ai-table .ai-index{font-size:9px;line-height:1.7;margin-bottom:7px}.sg-aides .ai-table .ai-mobile-label{display:block;font:9px/1.7 'IBM Plex Mono',monospace;color:#476268;letter-spacing:.035em;text-transform:uppercase;margin-bottom:10px}.sg-aides .ai-table .ai-link{font-size:10px;line-height:1.85;gap:7px;min-height:44px;margin-top:10px}.sg-aides .ai-table .ai-link>span{display:inline}.sg-aides .ai-table-note{font-size:12px;line-height:1.9}}
@media print{.sg-aides #header-placeholder,.sg-aides #footer-placeholder,.sg-aides .ai-motion-toggle,.sg-aides .ai-stack-nav{display:none}.sg-aides main{overflow:visible}.sg-aides .ai-sheet{position:static!important;break-inside:avoid}.sg-aides .ai-sheet-surface{transform:none!important}.sg-aides .ai-sheet-surface:after{display:none}.sg-aides [data-ai-animate]{transform:none!important;opacity:1!important}.sg-aides.ai-enhanced .ai-panels{display:block}.sg-aides.ai-enhanced .ai-panels>section{visibility:visible}}

