/* HALDAR & CO, Global Video Game Incentives Reference pages. Same tokens as haldar.co (website v3). */
[hidden]{display:none!important}
:root{--navy:#10485F;--deep:#153e4d;--teal:#2a7a92;--ink:#2a2a2a;--muted:#5b6770;--rule:#d9e2e7;--tint:#eef3f6;--tint2:#f3f6f8;--cream:#fdfbf7;--err:#b3261e;
--imm:#22663f;--imm-bg:#e3f2e9;--spend:#8a5a00;--spend-bg:#fdf1d8;--inc:#24517f;--inc-bg:#e5eef7;--mix:#6b3f86;--mix-bg:#f1e8f6}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:Inter,sans-serif;color:var(--ink);background:var(--cream);line-height:1.6;font-weight:400;-webkit-font-smoothing:antialiased}
h1,h2,h3,h4{font-family:'Playfair Display',serif;color:var(--navy);font-weight:500;line-height:1.2}
a{color:var(--navy)}
.wrap{max-width:1160px;margin:0 auto;padding:0 32px}
.eyebrow{font-size:12px;letter-spacing:.18em;text-transform:uppercase;color:var(--navy);font-weight:600;margin-bottom:14px}
.btn{display:inline-block;padding:13px 24px;background:var(--navy);color:#fff;text-decoration:none;font-weight:500;font-size:15px;border:1px solid var(--navy);cursor:pointer;font-family:Inter,sans-serif}
.btn.ghost{background:transparent;color:var(--navy)}
.btn[disabled]{opacity:.65;cursor:default}
nav.top{position:sticky;top:0;background:rgba(253,251,247,.96);border-bottom:1px solid var(--rule);z-index:20}
nav.top .wrap{display:flex;align-items:center;justify-content:space-between;height:96px}
nav.top img{height:60px;width:auto;display:block}
nav.top ul{display:flex;gap:28px;list-style:none;align-items:center}
nav.top ul a{text-decoration:none;font-size:14px;color:var(--ink)}nav.top ul a.btn{color:#fff;padding:10px 18px}
section.band{padding:88px 0;border-top:1px solid var(--rule);scroll-margin-top:100px}
section.band h2{font-size:40px;margin-bottom:14px}
.lede{font-size:18px;color:var(--muted);max-width:780px}
.asof{display:inline-block;font-size:12px;letter-spacing:.12em;text-transform:uppercase;font-weight:600;color:var(--deep);background:var(--tint);border:1px solid var(--rule);padding:4px 10px;margin-bottom:18px}
.hero{padding:96px 0 84px}
.hero h1{font-size:62px;max-width:900px;margin-bottom:24px}
.hero p.lead{font-size:23px;font-family:'Playfair Display',serif;color:var(--ink);max-width:860px;margin-bottom:18px}
.hero .who{font-size:15px;color:var(--muted);margin-bottom:36px}
.cta{display:flex;gap:14px;flex-wrap:wrap}
.stats{display:grid;grid-template-columns:repeat(4,1fr);margin-top:64px;border-top:2px solid var(--navy)}
.stats div{padding:22px 0}
.stats b{display:block;font-family:'Playfair Display',serif;font-size:40px;color:var(--navy);font-weight:500;font-variant-numeric:lining-nums}
.stats span{font-size:12px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.find{display:grid;grid-template-columns:repeat(2,1fr);gap:24px;margin-top:44px}
.card{background:#fff;border:1px solid var(--rule);border-top:4px solid var(--navy);padding:30px 32px}
.card h3{font-size:24px;margin-bottom:10px}
.card p{margin-bottom:12px}.card p:last-child{margin-bottom:0}
.card .sub{font-size:12px;letter-spacing:.16em;text-transform:uppercase;color:var(--muted);margin-bottom:12px;font-weight:600}
.tablewrap{overflow-x:auto;-webkit-overflow-scrolling:touch}
table{width:100%;border-collapse:collapse;background:#fff;border:1px solid var(--rule)}
th,td{text-align:left;padding:13px 16px;border-bottom:1px solid var(--rule);font-size:14.5px;vertical-align:top}
th{background:var(--navy);color:#fff;font-weight:500;font-size:11.5px;letter-spacing:.14em;text-transform:uppercase}
.tag{display:inline-block;font-family:Inter,sans-serif;font-size:10.5px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;padding:2px 7px;border:1px solid transparent;white-space:nowrap;line-height:1.5;vertical-align:1px}
.t-imm{background:var(--imm-bg);color:var(--imm);border-color:#9fd0b2}.t-spend{background:var(--spend-bg);color:var(--spend);border-color:#ecc77a}
.t-inc{background:var(--inc-bg);color:var(--inc);border-color:#a9c3e0}.t-mix{background:var(--mix-bg);color:var(--mix);border-color:#cfb3df}.t-na{background:#f1f1f1;color:#777;border-color:#ddd}
.profiles{display:grid;grid-template-columns:repeat(2,1fr);gap:24px;margin-top:44px}
.profile ul{list-style:none;border-top:1px solid var(--rule);margin-top:14px}
.profile li{padding:12px 0;border-bottom:1px solid var(--rule);font-size:14.5px}.profile li:last-child{border-bottom:0}
.profile li b{display:block;color:var(--deep);font-weight:600;margin:4px 0 2px}
.inside{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin-top:40px;border:1px solid var(--rule);background:#fff}
.inside div{padding:26px 28px;border-right:1px solid var(--rule);border-bottom:1px solid var(--rule)}
.inside div:nth-child(3n){border-right:0}
.inside b{display:block;font-family:'Playfair Display',serif;font-size:20px;color:var(--navy);font-weight:500;margin-bottom:4px}
.inside span{font-size:14.5px;color:var(--muted)}
/* gate */
.gate{background:var(--navy);color:#fff;border-top:0}
.gate h2{color:#fff}.gate .lede{color:#d5e2ea}
.gate-grid{display:grid;grid-template-columns:1fr 1.25fr;gap:56px;align-items:start;margin-top:8px}
.gate ul.ticks{list-style:none;margin-top:22px}.gate ul.ticks li{padding:10px 0 10px 28px;border-bottom:1px solid rgba(255,255,255,.18);position:relative;color:#e6eef2}
.gate ul.ticks li::before{content:"\2713";position:absolute;left:0;color:#b9cfd9}
form.gf{background:#fff;color:var(--ink);border-top:4px solid #b9cfd9;padding:30px 32px 26px;position:relative}
form.gf h3{font-size:1.5rem;margin:0 0 4px}form.gf .sub{font-size:.96rem;color:var(--muted);margin:0 0 18px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-bottom:14px}
form.gf label{display:block;font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--navy);font-weight:600}
form.gf input[type=text],form.gf input[type=email],form.gf select{display:block;width:100%;margin-top:6px;padding:12px 14px;font:inherit;font-size:16px;color:var(--ink);background:var(--cream);border:1px solid var(--rule);border-radius:0;appearance:none}
form.gf select{background-image:linear-gradient(45deg,transparent 50%,var(--navy) 50%),linear-gradient(135deg,var(--navy) 50%,transparent 50%);background-position:calc(100% - 18px) 52%,calc(100% - 13px) 52%;background-size:5px 5px;background-repeat:no-repeat;padding-right:34px}
form.gf input:focus,form.gf select:focus{outline:2px solid var(--navy);outline-offset:-1px;border-color:var(--navy)}
form.gf [aria-invalid=true]{border-color:var(--err)}
form.gf label.check{display:flex;gap:10px;align-items:flex-start;margin:6px 0 4px;font-size:.95rem;text-transform:none!important;letter-spacing:0!important;color:var(--ink)!important;font-weight:400!important;cursor:pointer}
form.gf label.check input{margin-top:5px;width:16px;height:16px;accent-color:var(--navy);flex:none}
form.gf label.check small{display:block;color:var(--muted);font-size:.82rem}
.ts{margin-top:14px;min-height:65px}
.act{display:flex;align-items:center;gap:16px;flex-wrap:wrap;margin-top:12px}
.err{color:var(--err);font-size:.92rem;margin:10px 0 0}
.fine{font-size:.78rem;color:var(--muted);margin:14px 0 0;line-height:1.5}.fine a{color:var(--muted)}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.done{padding:8px 0}.done h3{font-size:1.6rem;margin-bottom:8px}.done p{margin-bottom:10px}
.disc{font-size:13px;color:var(--muted);max-width:900px}
.disc p{margin-bottom:10px}
footer.site{background:var(--navy);color:#b9cfd9;font-size:13px;padding:24px 0;border-top:1px solid rgba(255,255,255,.15)}
footer.site a{color:#fff}
@media(max-width:900px){.wrap{padding:0 22px}section.band{padding:60px 0}section.band h2{font-size:30px}
nav.top ul li:not(:last-child){display:none}nav.top .wrap{height:76px}nav.top img{height:44px}
.hero{padding:56px 0}.hero h1{font-size:40px}.hero p.lead{font-size:19px}.stats{grid-template-columns:1fr 1fr}
.find,.profiles,.gate-grid{grid-template-columns:1fr}.gate-grid{gap:28px}.inside{grid-template-columns:1fr}.inside div{border-right:0}
.row{grid-template-columns:1fr}form.gf{padding:24px 18px 20px}th,td{padding:10px;font-size:13.5px}.card{padding:24px}}

/* ---------- viewer ---------- */
body.viewer{background:#f8f6f2}
.vbar{position:sticky;top:0;z-index:30;background:rgba(253,251,247,.97);border-bottom:1px solid var(--rule)}
.vbar .in{display:flex;align-items:center;gap:18px;height:68px;padding:0 22px;max-width:1440px;margin:0 auto}
.vbar img{height:38px;width:auto;display:block}
.vbar .ttl{font-size:11.5px;letter-spacing:.16em;text-transform:uppercase;color:var(--deep);font-weight:600;line-height:1.35;border-left:1px solid var(--rule);padding-left:16px}
.vbar .ttl span{display:block;color:var(--muted);font-weight:500;letter-spacing:.08em}
.vbar .sp{flex:1}
.vbar .who{font-size:12.5px;color:var(--muted);text-align:right;line-height:1.35;max-width:340px;overflow:hidden;text-overflow:ellipsis}
.vbar .who b{color:var(--deep);font-weight:600;display:block;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
.vbar .btn{padding:9px 16px;font-size:14px}
.vbar .menu{display:none;background:none;border:1px solid var(--rule);padding:8px 11px;font:inherit;font-size:14px;color:var(--navy);cursor:pointer}
.vlayout{display:grid;grid-template-columns:300px minmax(0,1fr);max-width:1440px;margin:0 auto}
aside.vnav{position:sticky;top:68px;height:calc(100vh - 68px);overflow:auto;border-right:1px solid var(--rule);background:#fbfaf7;padding:16px 14px 40px}
.vnav input{width:100%;padding:10px 12px;font:inherit;font-size:15px;border:1px solid var(--rule);background:#fff;margin-bottom:10px}
.vnav input:focus{outline:2px solid var(--navy);outline-offset:-1px}
.vnav details{border-bottom:1px solid var(--rule)}
.vnav summary{cursor:pointer;list-style:none;padding:9px 4px;font-size:12px;letter-spacing:.14em;text-transform:uppercase;font-weight:600;color:var(--navy);display:flex;justify-content:space-between}
.vnav summary::-webkit-details-marker{display:none}
.vnav summary::after{content:"+";font-weight:400}.vnav details[open] summary::after{content:"\2212"}
.vnav summary small{color:var(--muted);font-weight:500;letter-spacing:0;margin-left:auto;margin-right:10px}
.vnav ol{list-style:none;padding:0 0 10px}
.vnav li a{display:block;padding:4px 8px;font-size:13.5px;color:var(--ink);text-decoration:none;border-left:2px solid transparent;line-height:1.35}
.vnav li a:hover{background:var(--tint)}.vnav li a.on{border-left-color:var(--navy);background:var(--tint);color:var(--navy);font-weight:600}
.vnav li.hide{display:none}
.vnav .sres{font-size:13px;margin:0 0 12px}.vnav .sres a{display:block;padding:6px 8px;border-bottom:1px solid var(--rule);text-decoration:none;color:var(--ink)}
.vnav .sres a b{color:var(--navy)}.vnav .sres em{display:block;color:var(--muted);font-style:normal;font-size:12px}
main.vmain{padding:30px 44px 80px;min-width:0;position:relative}
.vhead{background:#fff;border:1px solid var(--rule);border-top:4px solid var(--navy);padding:26px 30px;margin-bottom:26px}
.vhead h1{font-size:34px;margin-bottom:8px}
.vhead p{color:var(--muted)}
.vhead .stamp{margin-top:12px;font-size:13px;color:var(--deep);background:var(--tint);padding:8px 12px;border-left:3px solid var(--navy)}
.region{margin-bottom:30px}
.region>h2.rh{font-size:13px;letter-spacing:.18em;text-transform:uppercase;font-family:Inter,sans-serif;font-weight:600;color:#fff;background:var(--deep);padding:10px 16px;margin:0 0 14px;scroll-margin-top:84px}
.loading{padding:20px;color:var(--muted);font-size:14px}
section.jur,section.front{background:#fff;border:1px solid var(--rule);padding:24px 28px;margin-bottom:16px;scroll-margin-top:84px}
section.jur.lvl4{margin-left:22px;border-left:3px solid var(--tint)}
section.jur .crumb{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted);font-weight:600;margin-bottom:4px}
section.jur h3,section.front h2{font-size:26px;margin-bottom:10px;color:var(--deep)}
section.front h2{font-size:28px}section.front h4{font-family:Inter,sans-serif;font-size:12px;letter-spacing:.14em;text-transform:uppercase;color:var(--teal);font-weight:700;margin:16px 0 8px}
section.front p,section.front li{font-size:15px;margin-bottom:10px}section.front ul{padding-left:20px}
.summary{font-size:15.5px;border-left:3px solid var(--teal);padding:2px 0 2px 14px;margin-bottom:12px}
.draft{font-size:13.5px;color:var(--muted);margin-bottom:12px}
.k{font-size:10.5px;letter-spacing:.12em;text-transform:uppercase;font-weight:700;color:var(--teal);margin-right:6px}
.schemes{display:grid;gap:10px}
article.scheme{border:1px solid var(--rule);background:#fcfcfb;padding:14px 16px}
article.scheme.none{opacity:.75}
article.scheme header{display:flex;gap:10px;align-items:baseline;flex-wrap:wrap}
article.scheme h4{font-family:Inter,sans-serif;font-size:15px;font-weight:600;color:var(--deep);margin:0}
article.scheme .meta{display:flex;gap:6px;flex-wrap:wrap;margin:6px 0 8px}
article.scheme .meta .m{font-size:12px;color:var(--muted);background:var(--tint2);border:1px solid var(--rule);padding:1px 8px}
article.scheme p{font-size:14.5px;margin-bottom:5px}
article.scheme p.small,.small{font-size:13px;color:var(--muted)}
article.scheme .src a,section a{color:var(--teal);word-break:break-word}
ul.notes{margin:12px 0 0 18px;font-size:14px;color:var(--muted)}
.chip{font-family:Inter,sans-serif;font-size:10px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;padding:2px 7px;border:1px solid var(--rule);color:var(--muted);vertical-align:4px;margin-left:6px;background:#fff}
.chip.c-verified{color:#22663f;border-color:#9fd0b2;background:#e3f2e9}.chip.c-corrected{color:#24517f;border-color:#a9c3e0;background:#e5eef7}
.chip.c-outdated{color:#8a5a00;border-color:#ecc77a;background:#fdf1d8}.chip.c-unverifiable{color:#777}.chip.c-added{color:#6b3f86;border-color:#cfb3df;background:#f1e8f6}
dl.legend dt{margin-top:10px}dl.legend dd{font-size:14.5px;margin:4px 0 6px}
table.top td,table.corr td{font-size:13.5px}
mark{background:#fff1a8;padding:0 1px}
.vfoot{margin-top:30px;font-size:12.5px;color:var(--muted);border-top:1px solid var(--rule);padding-top:18px}
.vfoot p{margin-bottom:8px}
.wm{position:fixed;inset:0;pointer-events:none;z-index:25;background-repeat:repeat;opacity:1}
.vstate{max-width:640px;margin:80px auto;background:#fff;border:1px solid var(--rule);border-top:4px solid var(--navy);padding:34px 36px}
.vstate h1{font-size:30px;margin-bottom:12px}.vstate p{margin-bottom:14px;color:var(--ink)}
.toast{position:fixed;bottom:22px;right:22px;background:var(--deep);color:#fff;padding:12px 16px;font-size:14px;z-index:40;max-width:360px;box-shadow:0 6px 24px rgba(0,0,0,.18)}
.toast[hidden]{display:none}
.acc{font-size:12.5px;line-height:1.4;padding:6px 22px;text-align:center;border-top:1px solid var(--rule);background:var(--tint);color:var(--deep)}
.acc[hidden]{display:none}.acc a{color:inherit;font-weight:600;margin-left:6px;text-decoration:underline}
.acc.amber{background:#fdf3e1;color:#7a4a00;border-top-color:#f0d9a8}
.acc.red{background:#fbe9e7;color:#8f1d14;border-top-color:#efc2bc;font-weight:500}
.vstate.ended{border-top-color:#b5651d}.vstate .small{font-size:13.5px;color:var(--muted)}
.vstate #fresh-msg:empty{display:none}.vstate #fresh-msg{color:#8f1d14}
.vbar,.vnav,.toast{-webkit-user-select:none;user-select:none}
@media(max-width:980px){.vlayout{grid-template-columns:1fr}aside.vnav{position:fixed;left:0;top:68px;width:86vw;max-width:340px;z-index:28;transform:translateX(-102%);transition:transform .25s ease;box-shadow:0 0 40px rgba(0,0,0,.2)}
aside.vnav.open{transform:none}.vbar .menu{display:inline-block}.vbar .ttl{display:none}.vbar .who{display:none}main.vmain{padding:20px 14px 60px}
section.jur,section.front{padding:18px 16px}.vstate{margin:32px 14px;padding:26px 22px}section.jur.lvl4{margin-left:8px}.vhead{padding:20px}.vhead h1{font-size:26px}.vbar img{height:30px}}
@media print{.vbar,.vnav,.toast{display:none!important}.vlayout{display:block}main.vmain{padding:0}.wm{position:fixed;opacity:1}section.jur,section.front{break-inside:avoid-page}}