/* True CFO Brasil — caderno do CFO: papel, tinta e marcador */
@font-face{font-family:"Source Serif 4";font-style:normal;font-weight:200 900;font-display:swap;src:url(/fonts/sourceserif4.woff2) format("woff2")}
@font-face{font-family:"Source Serif 4";font-style:italic;font-weight:200 900;font-display:swap;src:url(/fonts/sourceserif4-italic.woff2) format("woff2")}
@font-face{font-family:"Caveat";font-style:normal;font-weight:400 700;font-display:swap;src:url(/fonts/caveat.woff2) format("woff2")}

:root{
  --tinta:#201E1D; --ciano:#0088B0; --ciano-esc:#006786; --magenta:#D6006C;
  --papel:#FFFFFF; --nevoa:#F3F2F2; --cinza:#5E5A58; --linha:#E3E0DF;
  --serif:"Source Serif 4", Georgia, "Times New Roman", serif;
  --mao:"Caveat", "Segoe Print", cursive;
  --col:42rem; --wide:72rem;
}
*,*::before,*::after{box-sizing:border-box}
*{margin:0;padding:0}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{background:var(--papel);color:var(--tinta);font-family:var(--serif);font-size:1.0625rem;line-height:1.65;
  font-optical-sizing:auto;text-rendering:optimizeLegibility;-webkit-font-smoothing:antialiased;padding-bottom:84px}
@media (min-width:900px){body{font-size:1.125rem;padding-bottom:0}}
img{display:block;max-width:100%;height:auto}
a{color:var(--ciano-esc);text-underline-offset:3px;text-decoration-thickness:1px}
a:hover{color:var(--magenta)}
:focus-visible{outline:2px solid var(--ciano);outline-offset:3px}
.skip{position:absolute;left:-999px;top:8px;background:var(--tinta);color:#fff;padding:8px 12px;z-index:50}
.skip:focus{left:8px}
.m{color:var(--magenta)} .c{color:var(--ciano)}
.small{font-size:.9rem;color:var(--cinza)}
.center{text-align:center}

/* tipografia */
h1,h2,h3{font-weight:600;letter-spacing:-.015em;text-wrap:balance}
h1{font-size:clamp(2.35rem,8.5vw,4.25rem);line-height:1.04;letter-spacing:-.025em}
h2{font-size:clamp(1.75rem,5vw,2.6rem);line-height:1.12;margin-bottom:.9rem}
h3{font-size:1.25rem;line-height:1.3;margin-bottom:.4rem}
p{margin-bottom:1rem;text-wrap:pretty}
.lead{font-size:clamp(1.15rem,3.6vw,1.35rem);line-height:1.5;color:#3A3735;margin:1rem 0 0;max-width:36em}
.intro{font-size:1.15rem;color:var(--cinza);margin-bottom:2rem;max-width:40em}
.kicker{font-family:var(--mao);font-size:1.6rem;line-height:1;color:var(--magenta);margin-bottom:.6rem}
strong{font-weight:600}

/* cabeçalho */
.top{position:sticky;top:0;z-index:20;background:rgba(255,255,255,.94);backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid transparent}
.bar{max-width:var(--wide);margin:0 auto;padding:0 18px;min-height:64px;display:flex;align-items:center;gap:24px}
.logo{font-weight:600;font-size:1.45rem;color:var(--tinta);text-decoration:none;letter-spacing:-.01em;white-space:nowrap}
.logo:hover{color:var(--tinta)}
.nav{display:none;gap:22px;margin-left:auto;font-size:1rem}
.nav a{color:var(--tinta);text-decoration:none}
.nav a:hover,.nav a[aria-current]{color:var(--ciano-esc)}
.nav a[aria-current]{text-decoration:underline;text-decoration-color:var(--ciano);text-decoration-thickness:2px;text-underline-offset:8px}
.menu{margin-left:auto}
.menu summary{list-style:none;cursor:pointer;padding:10px 4px;display:flex}
.menu summary::-webkit-details-marker{display:none}
.menu nav{position:absolute;left:0;right:0;top:64px;background:var(--papel);padding:8px 18px 22px;display:flex;flex-direction:column;
  box-shadow:0 18px 30px -18px rgba(32,30,29,.35);border-top:1px solid var(--linha)}
.menu nav a{color:var(--tinta);text-decoration:none;font-size:1.2rem;padding:12px 0;border-bottom:1px solid var(--linha)}
.btn.hide-m{display:none}
@media (min-width:1000px){.nav{display:flex}.menu{display:none}.btn.hide-m{display:inline-flex}.bar{min-height:76px}}

/* botões */
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:52px;background:var(--tinta);color:#fff;font-family:var(--serif);
  font-weight:600;font-size:1.05rem;padding:12px 24px;border:0;border-radius:6px;cursor:pointer;text-decoration:none;line-height:1.2}
.btn:hover{background:var(--ciano-esc);color:#fff}
.btn-sm{min-height:42px;font-size:.95rem;padding:8px 16px}
.btn-ghost{background:transparent;color:var(--tinta);box-shadow:inset 0 0 0 1.5px var(--tinta)}
.btn-ghost:hover{background:var(--tinta);color:#fff}
.cta{display:flex;flex-wrap:wrap;gap:12px;margin:1.6rem 0 1rem}
.seta{font-weight:600;text-decoration:none;color:var(--ciano-esc)}
.seta::after{content:" ⟶";font-weight:400}
.seta:hover{color:var(--magenta)}

/* home hero */
.hero{background:var(--papel);overflow:hidden}
.hero-in{max-width:var(--wide);margin:0 auto;padding:36px 18px 24px;display:grid;gap:8px}
.hero-txt .small{max-width:32em}
.hero-art .sk{width:100%;max-width:340px;margin:8px auto 0}
@media (min-width:900px){.hero-art .sk{max-width:520px}}
@media (min-width:900px){.hero-in{grid-template-columns:1.15fr 1fr;align-items:center;gap:48px;padding:88px 24px 72px}}

/* seções */
.sec{padding:56px 0}
.sec.tint{background:var(--nevoa)}
.col{max-width:var(--col);margin:0 auto;padding:0 18px}
.wide{max-width:var(--wide);margin:0 auto;padding:0 18px}
@media (min-width:900px){.sec{padding:88px 0}.col,.wide{padding:0 24px}}
.col h2{margin-top:0}
.col h3{margin-top:2rem}
.col ul,.col ol{margin:0 0 1.2rem 1.2rem}
.col li{margin-bottom:.45rem;padding-left:.2rem}
.col li::marker{color:var(--ciano)}
.col blockquote{margin:1.5rem 0;padding:2px 0 2px 18px;border-left:3px solid var(--magenta);color:var(--cinza)}
.col code{font-family:inherit}
.sec:not(.tint) + .sec:not(.tint){padding-top:8px}
@media (min-width:900px){.sec:not(.tint) + .sec:not(.tint){padding-top:16px}}

/* para quem é */
.duo{display:grid;gap:44px}
.duo article ul{margin:0 0 1rem 1.2rem}
.duo li{margin-bottom:.3rem}
.duo li::marker{color:var(--magenta)}
.art-sm .sk{width:100%;max-width:230px;height:auto;margin-bottom:12px}
@media (min-width:800px){.art-sm .sk{max-width:300px}}
@media (min-width:800px){.duo{grid-template-columns:1fr 1fr;gap:64px}}

/* serviços */
.servs{display:grid;gap:30px 40px}
.serv{display:grid;grid-template-columns:60px 1fr;gap:0 16px}
.serv .sk{width:60px;height:60px;grid-row:span 2;display:block}
.serv h3{margin-top:6px}
.serv p{color:#3A3735;margin:0}
@media (min-width:640px){.servs{grid-template-columns:1fr 1fr}}
@media (min-width:1000px){.serv{grid-template-columns:1fr}.serv .sk{width:72px;height:72px;grid-row:auto;margin-bottom:12px}.serv h3{margin-top:0}}
@media (min-width:1000px){.servs{grid-template-columns:1fr 1fr 1fr}}

/* camadas */
.split{display:grid;gap:24px;align-items:center}
.art-lg .sk{width:100%;max-width:520px;margin:0 auto}
@media (min-width:900px){.split{grid-template-columns:1fr 1fr;gap:64px}}

/* passos */
.passos{list-style:none;display:grid;gap:24px;margin:0}
.passos li{display:grid;grid-template-columns:56px 1fr;gap:16px;align-items:start}
.passos .num{width:56px;height:56px;display:block}
.passos p{margin:0;color:#3A3735}
.nota-c{margin-top:2rem;color:var(--cinza);max-width:44em}
@media (min-width:1000px){.passos{grid-template-columns:repeat(4,1fr);gap:32px}.passos li{grid-template-columns:1fr}}

/* sócios */
.socios{display:grid;gap:36px;margin:8px 0 28px}
.socio{text-align:center;display:flex;flex-direction:column}
.socio figcaption{display:flex;flex-direction:column;flex:1}
.socio .li{margin-top:auto !important;padding-top:.5rem}
.socio .foto{position:relative;width:200px;height:200px;margin:0 auto 16px}
.socio img{width:176px;height:176px;border-radius:50%;object-fit:cover;position:absolute;left:12px;top:12px;filter:grayscale(.15)}
.socio .ring{position:absolute;inset:0;width:100%;height:100%}
.socio h3{margin:0}
.socio .papel{color:var(--cinza);margin:.1rem 0 .4rem}
.socio .li{margin:.5rem 0 0;font-size:.98rem}
.socio .li a{font-weight:600;text-decoration:none}
.socio .bio{font-size:.98rem;max-width:22em;margin:0 auto}
@media (min-width:760px){.socios{grid-template-columns:repeat(3,1fr)}}
.col .socios{margin-top:20px}
.col .socio h3{margin-top:0}

/* páginas internas */
.phero{background:var(--nevoa)}
.phero-in{max-width:var(--wide);margin:0 auto;padding:36px 18px 32px;display:grid;gap:12px}
.phero h1{font-size:clamp(2.1rem,7.5vw,3.6rem)}
.phero .art .sk{width:100%;max-width:360px;margin:0 auto}
@media (min-width:900px){.phero-in{grid-template-columns:1.4fr 1fr;align-items:center;gap:56px;padding:80px 24px 64px}.phero .art .sk{max-width:420px}}
.answer .col{font-size:1.15rem}
.answer{padding-bottom:16px}

/* tabelas: no celular viram fichas */
.tabela{margin:1.4rem 0 1.8rem}
.tabela table{width:100%;border-collapse:collapse;font-size:1rem;line-height:1.45}
.tabela th{text-align:left;font-weight:600;padding:10px 12px;border-bottom:2px solid var(--tinta);vertical-align:bottom}
.tabela td{padding:12px;border-bottom:1px solid var(--linha);vertical-align:top}
.tabela td:first-child{font-weight:600}
@media (max-width:699px){
  .tabela thead{display:none}
  .tabela tr{display:block;padding:14px 0;border-bottom:1px solid var(--linha)}
  .tabela td{display:block;border:0;padding:3px 0}
  .tabela td:first-child{font-size:1.08rem;margin-bottom:4px}
  .tabela td:not(:first-child)::before{content:attr(data-label) ": ";color:var(--cinza);font-weight:400}
}

/* FAQ */
.qa{border-bottom:1px solid #D7D3D2}
.qa summary{list-style:none;cursor:pointer;font-weight:600;font-size:1.12rem;line-height:1.4;padding:18px 40px 18px 0;position:relative}
.qa summary::-webkit-details-marker{display:none}
.qa summary::after{content:"+";position:absolute;right:6px;top:12px;font-family:var(--mao);font-size:2rem;color:var(--ciano)}
.qa[open] summary::after{content:"–";color:var(--magenta)}
.qa > div{padding:0 0 12px}

/* faixa de chamada */
.band{background:var(--tinta);color:#fff;padding:64px 0}
.band p{font-size:clamp(1.3rem,4vw,1.75rem);line-height:1.35;font-weight:600;max-width:30em}
.band a:not(.btn){color:#8FD3EA}
.band .btn{background:#fff;color:var(--tinta)}
.band .btn:hover{background:var(--ciano);color:#fff}
.band .cta{margin-bottom:0}

/* guias */
.gcards{display:grid;gap:36px}
.gcard{text-decoration:none;color:var(--tinta);display:block}
.gcard h3{color:var(--tinta)}
.gcard:hover h3{color:var(--ciano-esc);text-decoration:underline}
.gcard p{color:var(--cinza);margin:0}
.gcard .sk{max-width:220px}
@media (min-width:760px){.gcards{grid-template-columns:1fr 1fr;gap:48px}}

/* formulário */
.form{margin-top:8px}
.grid2{display:grid;gap:16px}
@media (min-width:640px){.grid2{grid-template-columns:1fr 1fr;gap:18px 20px}}
.form label{display:flex;flex-direction:column;gap:6px;font-size:.98rem;font-weight:600;margin-bottom:16px}
.grid2 label{margin-bottom:0}
.grid2 + label{margin-top:16px}
.form input,.form select,.form textarea{font:400 1.05rem/1.4 var(--serif);color:var(--tinta);background:#fff;border:1.5px solid #CFCBCA;
  border-radius:6px;padding:13px 12px;width:100%;min-height:50px;-webkit-appearance:none;appearance:none}
.form select{background-image:linear-gradient(45deg,transparent 50%,var(--tinta) 50%),linear-gradient(135deg,var(--tinta) 50%,transparent 50%);
  background-position:calc(100% - 20px) 22px,calc(100% - 14px) 22px;background-size:6px 6px;background-repeat:no-repeat}
.form input:focus,.form select:focus,.form textarea:focus{outline:none;border-color:var(--ciano);box-shadow:0 0 0 3px rgba(0,136,176,.18)}
.form .nota{font-size:.9rem;color:var(--cinza)}
.form .btn{width:100%}
@media (min-width:640px){.form .btn{width:auto}}
.hp{position:absolute;left:-9999px}

/* CTA fixo no celular */
.sticky-cta{position:fixed;left:0;right:0;bottom:0;z-index:30;padding:10px 14px calc(10px + env(safe-area-inset-bottom));
  background:rgba(255,255,255,.96);backdrop-filter:blur(8px);box-shadow:0 -8px 24px -12px rgba(32,30,29,.35)}
.sticky-cta .btn{width:100%}
@media (min-width:900px){.sticky-cta{display:none}}

/* rodapé */
.foot{background:#171514;color:#D9D5D3;padding:56px 0 36px}
.fgrid{max-width:var(--wide);margin:0 auto;padding:0 18px;display:grid;gap:32px}
.foot .logo{color:#fff;margin-bottom:6px}
.foot a{color:#D9D5D3;text-decoration:none}
.foot a:hover{color:#fff;text-decoration:underline}
.fgrid > div > a{display:block;padding:6px 0;font-size:1rem}
.foot .fh{font-weight:600;color:#fff;margin-bottom:8px}
.foot .small{color:#ABA6A4;margin-bottom:6px}
.note{max-width:var(--wide);margin:32px auto 0;padding:24px 18px 0;border-top:1px solid #34302E}
@media (min-width:900px){.fgrid{grid-template-columns:1.2fr 1fr 1.3fr;padding:0 24px}.note{padding:24px 24px 0}}

.sk text{font-family:var(--mao)}