/* Local ownership orientation; legal review is required before publication. */
.ownership-hero h1{max-width:1000px;font-size:clamp(2.6rem,4.8vw,4.15rem)}
.ownership-hero .lead{max-width:770px}
.guide-back{display:inline-block;font-size:.78rem;margin-bottom:32px}
.ownership-hero .eyebrow{display:block}
.guide-meta{font-size:.76rem;color:var(--muted);margin-top:24px}
.guide-review-note{font-size:.75rem;line-height:1.65;margin-top:25px;padding:15px 19px;border-left:2px solid #7890a1;background:var(--soft);max-width:900px;color:var(--muted)}
.guide-review-note strong{color:var(--ink)}
.ownership-remit{background:var(--soft);border-block:1px solid var(--line)}
.guide-remit-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:35px}
.guide-remit-grid article{border-top:1px solid #bdcbd5;padding-top:23px;min-width:0}
.guide-remit-grid .card-number{font-size:.66rem;letter-spacing:.09em;margin-bottom:18px}
.guide-remit-grid h3{font-size:1.16rem;line-height:1.45}
.guide-remit-grid p{color:var(--muted);font-size:.9rem;line-height:1.75;margin-top:12px}
.guide-remit-grid .text-link,.guide-role{display:inline-block;font-size:.78rem;margin-top:19px}
.guide-role{color:var(--muted)}
.guide-important{border-top:1px solid var(--line);padding-top:22px;margin-top:34px;max-width:940px;font-size:.83rem;color:var(--muted)}
.ownership-table{width:100%;border-collapse:collapse;text-align:left;font-size:.88rem;line-height:1.75}
.ownership-table th,.ownership-table td{padding:24px 22px;vertical-align:top;border-bottom:1px solid var(--line)}
.ownership-table thead th{font-size:.66rem;text-transform:uppercase;letter-spacing:.09em;color:var(--muted);background:var(--soft);padding-block:17px}
.ownership-table tbody th{width:21%;font-weight:600;font-size:.92rem;padding-left:0}
.ownership-table tbody td:nth-child(2){width:54%}
.ownership-table tbody td:last-child{width:25%;padding-right:0;color:var(--muted);font-size:.81rem}
.guide-source{display:block;margin-top:11px;font-size:.72rem;color:#355b73;text-underline-offset:3px}
.guide-table-note{margin-top:22px;max-width:880px}
.guide-boundary p{font-size:.93rem;line-height:1.8;margin:0 0 20px}
.guide-boundary p:last-child{margin-bottom:0}
.guide-boundary a{font-size:.8rem;text-underline-offset:4px}
.guide-next .muted{max-width:410px;margin-top:22px;font-size:.94rem}
.guide-checks{margin:0;padding-left:22px}
.guide-checks li{margin:0 0 24px;padding-left:8px;color:var(--muted);font-size:.92rem;line-height:1.75}
.guide-checks strong{display:block;color:var(--ink);margin-bottom:4px}
@media(max-width:760px){
  .ownership-hero h1{font-size:clamp(2.35rem,8.6vw,3.2rem)}
  .guide-back{margin-bottom:27px;font-size:.74rem}
  .guide-meta{font-size:.7rem;line-height:1.7}
  .guide-review-note{font-size:.72rem;padding:13px 16px}
  .guide-remit-grid{grid-template-columns:1fr;gap:26px}
  .guide-remit-grid article{padding-top:18px}
  .guide-remit-grid .card-number{margin-bottom:10px}
  .guide-remit-grid p{margin-top:9px;font-size:.85rem}
  .guide-remit-grid .text-link,.guide-role{margin-top:12px}
  .guide-important{font-size:.78rem;margin-top:28px;padding-top:20px}
  .ownership-table,.ownership-table tbody,.ownership-table tr,.ownership-table th,.ownership-table td{display:block;width:100%!important}
  .ownership-table thead{display:none}
  .ownership-table tbody tr{padding:22px 0;border-top:1px solid var(--line)}
  .ownership-table tbody tr:last-child{border-bottom:1px solid var(--line)}
  .ownership-table th,.ownership-table td{padding:0;border:0}
  .ownership-table tbody th{font-size:1rem;margin-bottom:10px}
  .ownership-table tbody td{font-size:.86rem}
  .ownership-table tbody td:last-child{margin-top:16px;padding:12px 15px;background:var(--soft);font-size:.78rem}
  .ownership-table tbody td:last-child:before{content:"Who confirms it: ";font-weight:600;color:var(--ink)}
  .guide-source{font-size:.7rem;margin-top:9px}
  .guide-boundary p{font-size:.86rem}
  .guide-next .muted{font-size:.88rem;margin-top:18px}
  .guide-checks li{font-size:.86rem;padding-left:3px}
}