:root{--navy:#122639;--deep:#091827;--red:#a64235;--paper:#f3f1ec;--white:#fff;--text:#172735;--muted:#5d6870;--line:#d4d5d2}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:80px}body{margin:0;background:#fff;color:var(--text);font-family:-apple-system,BlinkMacSystemFont,"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;line-height:1.8}a{color:inherit;text-decoration:none}.container{width:min(1180px,calc(100% - 80px));margin:auto}.masthead{background:var(--deep);color:#dbe2e8;font-size:12px}.masthead .container{height:34px;display:flex;align-items:center;justify-content:space-between;letter-spacing:.04em}.site-header{background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}.nav{height:82px;display:flex;align-items:center;justify-content:space-between}.brand{display:flex;align-items:center;gap:15px;font-weight:700;font-size:21px;letter-spacing:.08em}.brand-logo{width:50px;height:50px;border-radius:50%;object-fit:cover;display:block;background:#fff;box-shadow:0 0 0 1px #d2b46a}.nav-links{display:flex;gap:34px;font-size:15px;align-items:center}.nav-links a{border-bottom:2px solid transparent;padding:27px 0 25px}.nav-links a:hover{border-color:var(--red)}.menu{display:none;border:1px solid var(--line);background:#fff;padding:7px 12px;color:var(--text);font-size:14px}.hero{background:linear-gradient(90deg,var(--paper) 0 72%,var(--navy) 72% 100%);border-bottom:1px solid var(--line)}.hero-grid{display:grid;grid-template-columns:1.6fr .75fr;min-height:560px}.hero-main{padding:92px 76px 80px 0}.kicker{font-size:13px;color:var(--red);font-weight:700;letter-spacing:.13em;margin-bottom:25px}.hero h1,h2{font-family:"Noto Serif TC","Songti TC","PMingLiU",serif}.hero h1{font-size:clamp(43px,5vw,67px);line-height:1.28;letter-spacing:.045em;font-weight:600;margin:0;max-width:720px}.hero-lead{font-size:19px;color:#495760;margin:30px 0 38px;max-width:610px;line-height:1.95}.text-link{display:inline-flex;align-items:center;gap:18px;border-bottom:1px solid var(--text);padding-bottom:7px;font-weight:650;font-size:15px}.text-link:after{content:"→";font-size:19px}.hero-aside{background:var(--navy);color:#fff;padding:90px 0 55px 44px;display:flex;flex-direction:column;justify-content:space-between}.aside-title{font:12px Georgia,serif;color:#aebdca;letter-spacing:.18em;margin-bottom:28px}.case-line{border-top:1px solid #566674;padding:18px 14px 18px 0}.case-line strong{display:block;font-size:18px;font-weight:500}.case-line span{font-size:13px;color:#b9c4cc}.private{font-size:12px;color:#aebdca}.section{padding:100px 0}.section.paper{background:var(--paper)}.section-label{display:grid;grid-template-columns:180px 1fr;gap:45px;margin-bottom:58px}.section-no{font:16px Georgia,serif;color:var(--red);padding-top:11px;border-top:2px solid var(--red)}h2{font-size:39px;font-weight:600;line-height:1.45;letter-spacing:.04em;margin:0}.about-layout{display:grid;grid-template-columns:180px 1fr 1fr;gap:45px}.about-title{font-size:13px;font-weight:700;letter-spacing:.09em;color:var(--muted)}.about-layout p{font-size:17px;margin:0;color:#4f5d66}.about-layout p:first-of-type{font-size:22px;color:var(--text);font-family:"Noto Serif TC","Songti TC","PMingLiU",serif;line-height:1.8}.principles{display:grid;grid-template-columns:repeat(3,1fr);margin-top:75px;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.principle{padding:32px 34px;border-right:1px solid var(--line)}.principle:first-child{padding-left:0}.principle:last-child{border-right:0}.principle span{font:23px Georgia,serif;color:var(--red)}.principle h3{margin:11px 0 6px;font-size:18px}.principle p{font-size:14px;color:var(--muted);margin:0}.services-intro{display:grid;grid-template-columns:180px 1fr;gap:45px;margin-bottom:20px}.services-intro p{max-width:670px;margin:5px 0 0;color:var(--muted);font-size:16px}.service-list{border-top:1px solid #bfc3c2}.service{display:grid;grid-template-columns:90px 1fr 1.2fr;gap:45px;align-items:start;padding:34px 0;border-bottom:1px solid #bfc3c2;transition:padding .2s,background .2s}.service:hover{padding-left:16px;padding-right:16px;background:#fff}.service-no{font:18px Georgia,serif;color:var(--red)}.service h3{font-size:22px;margin:0;font-weight:650}.service p{margin:0;color:var(--muted);font-size:15px}.contact{background:var(--navy);color:#fff}.contact-grid{display:grid;grid-template-columns:1.25fr .75fr;gap:90px}.contact .kicker{color:#cf8e84}.contact h2{font-size:44px;max-width:640px}.contact-lead{font-size:17px;color:#c5d0d8;max-width:600px;margin:25px 0 0}.contact-panel{border-top:1px solid #70808d;padding-top:19px}.contact-row{padding:16px 0;border-bottom:1px solid #3d5262}.contact-row small{display:block;color:#91a3b0;font-size:12px;letter-spacing:.08em}.contact-row strong{display:block;font-size:16px;margin-top:3px;font-weight:500}.consult-free strong{color:#f0b5aa;font-size:21px;font-weight:700}.contact-note{color:#91a3b0;font-size:13px;margin-top:20px}.footer{background:var(--deep);color:#91a3b0;padding:38px 0 24px}.footer-main{display:flex;justify-content:space-between;align-items:flex-start;padding-bottom:28px}.footer-brand{color:#fff;font-weight:650;letter-spacing:.07em}.footer-en{font:11px Georgia,serif;letter-spacing:.14em;margin-top:4px}.footer-nav{display:flex;gap:25px;font-size:13px}.footer-meta{border-top:1px solid #293b4a;padding-top:18px;display:flex;justify-content:space-between;font-size:12px}.footer p{margin:0}.hero{position:relative;background:linear-gradient(90deg,rgba(7,22,35,.96) 0%,rgba(11,31,47,.85) 39%,rgba(11,31,47,.28) 72%,rgba(11,31,47,.08) 100%),url("assets/finance-advisory-hero.png") center/cover no-repeat;border:0}.hero-grid{display:block;min-height:650px}.hero-main{padding:105px 0 80px;max-width:700px;color:#fff}.hero .kicker{color:#d7a096}.hero h1{color:#fff;text-shadow:0 2px 20px rgba(0,0,0,.18)}.hero-lead{color:#dbe5eb;max-width:630px}.hero-actions{display:flex;gap:14px;flex-wrap:wrap}.hero-button{display:inline-flex;align-items:center;justify-content:center;min-width:155px;padding:13px 23px;font-size:15px;font-weight:700;transition:.2s}.hero-button.primary{background:#fff;color:var(--navy)}.hero-button.primary:hover{background:#eef2f4}.hero-button.secondary{border:1px solid rgba(255,255,255,.65);color:#fff}.hero-button.secondary:hover{background:rgba(255,255,255,.1)}.hero-trust{display:flex;gap:0;margin-top:62px;border-top:1px solid rgba(255,255,255,.3);max-width:630px}.hero-trust span{padding:15px 28px 0 0;margin-right:28px;font-size:13px;color:#d9e2e8;border-right:1px solid rgba(255,255,255,.25)}.hero-trust span:last-child{border:0}.quick-section{position:relative;margin-top:-30px;z-index:4}.quick-grid{display:grid;grid-template-columns:repeat(4,1fr);background:#fff;box-shadow:0 15px 45px rgba(14,36,51,.14);border-top:4px solid var(--red)}.quick-grid a{padding:25px 27px;border-right:1px solid var(--line);transition:.2s}.quick-grid a:last-child{border-right:0}.quick-grid a:hover{background:var(--paper);transform:translateY(-3px)}.quick-grid small{display:block;color:var(--red);font:14px Georgia,serif}.quick-grid strong{display:block;font-size:17px;margin-top:7px}.quick-grid span{display:block;color:var(--muted);font-size:13px;margin-top:3px}.nav-links .nav-cta{background:var(--red);color:#fff;padding:10px 17px;border:0}.nav-links .nav-cta:hover{background:#8d372d;border:0}.process-section{background:#fff}.process-grid{display:grid;grid-template-columns:repeat(4,1fr);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.process-card{padding:32px 26px;border-right:1px solid var(--line);position:relative}.process-card:last-child{border-right:0}.process-card span{font:25px Georgia,serif;color:var(--red)}.process-card h3{font-size:19px;margin:12px 0 8px}.process-card p{font-size:14px;color:var(--muted);margin:0}.floating-cta{position:fixed;right:24px;bottom:24px;z-index:30;background:var(--red);color:#fff;padding:13px 20px;box-shadow:0 8px 25px rgba(0,0,0,.25);font-size:14px;font-weight:700}.floating-cta:hover{background:#8d372d}.diagnosis-section{padding:95px 0 35px;background:#fff}.diagnosis-head{display:grid;grid-template-columns:1.15fr .85fr;gap:80px;align-items:end;margin-bottom:42px}.diagnosis-head>div>span{font:12px Georgia,serif;letter-spacing:.16em;color:var(--red)}.diagnosis-head h2{font-size:35px;margin-top:12px}.diagnosis-head>p{color:var(--muted);margin:0;font-size:16px}.diagnosis-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.diagnosis-grid article{background:var(--paper);padding:30px 28px;border-top:3px solid var(--navy)}.diagnosis-no{font:18px Georgia,serif;color:var(--red)}.diagnosis-grid h3{font-size:19px;line-height:1.5;margin:13px 0 9px}.diagnosis-grid p{font-size:14px;color:var(--muted);margin:0}.faq-section{background:#fff}.faq-layout{display:grid;grid-template-columns:.75fr 1.25fr;gap:75px}.faq-intro h3{font-family:"Noto Serif TC","Songti TC","PMingLiU",serif;font-size:25px;margin:0 0 13px}.faq-intro p{color:var(--muted);margin:0}.faq-list{border-top:1px solid var(--line)}.faq-list details{border-bottom:1px solid var(--line);padding:0}.faq-list summary{cursor:pointer;list-style:none;padding:20px 40px 20px 0;font-weight:650;position:relative}.faq-list summary::-webkit-details-marker{display:none}.faq-list summary:after{content:"＋";position:absolute;right:4px;color:var(--red);font-size:22px;font-weight:400}.faq-list details[open] summary:after{content:"－"}.faq-list details p{color:var(--muted);font-size:15px;margin:0;padding:0 40px 22px 0}.calculator-note{font-size:13px;color:var(--muted);margin:16px 0 0}.footer-disclaimer{border-top:1px solid #293b4a;margin:20px 0 0!important;padding-top:17px;font-size:11px;line-height:1.7;color:#748895;max-width:850px}.calc{background:#e8edf0}.calc-intro{display:grid;grid-template-columns:180px 1fr;gap:45px;margin-bottom:36px}.calc-intro p{margin:0;color:var(--muted);max-width:720px}.calculator{background:#fff;border:1px solid #c8d0d5;display:grid;grid-template-columns:1.1fr .9fr}.calc-form{padding:38px 42px}.calc-results{padding:38px 42px;background:var(--navy);color:#fff}.calc-tabs{display:flex;border-bottom:1px solid var(--line);margin-bottom:28px}.calc-tab{border:0;background:transparent;padding:0 18px 12px 0;margin-right:24px;font:inherit;font-size:15px;color:var(--muted);cursor:pointer;border-bottom:3px solid transparent}.calc-tab.active{color:var(--text);font-weight:700;border-color:var(--red)}.calc-mode[hidden]{display:none}.field-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}.field{display:block}.field.wide{grid-column:1/-1}.field span{display:block;font-size:13px;font-weight:650;margin-bottom:7px}.field small{display:block;color:#7b858c;font-size:12px;margin-top:5px}.field input,.field select{width:100%;border:1px solid #bfc7cc;background:#fff;color:var(--text);padding:11px 12px;border-radius:0;font:inherit;font-size:15px}.field input:focus,.field select:focus{outline:2px solid #9fb8c7;outline-offset:1px}.calc-action{margin-top:26px;border:0;background:var(--red);color:#fff;padding:12px 25px;font:inherit;font-weight:650;cursor:pointer}.result-kicker{font:12px Georgia,serif;letter-spacing:.14em;color:#aebdca}.main-rate{padding:24px 0;border-bottom:1px solid #506171}.main-rate span{display:block;color:#b9c6cf;font-size:13px}.main-rate strong{display:block;font:52px Georgia,serif;line-height:1.2;margin-top:5px}.result-grid{display:grid;grid-template-columns:1fr 1fr;gap:0;margin-top:14px}.result-item{padding:15px 12px 15px 0;border-bottom:1px solid #3d5262}.result-item:nth-child(even){padding-left:18px}.result-item small{display:block;color:#91a3b0;font-size:12px}.result-item strong{font-size:17px;font-weight:550}.calc-explain{font-size:13px;color:#aebdca;margin:19px 0 0;line-height:1.7}.calc-warning{display:none;margin-top:16px;color:#ffd2cb;font-size:13px}.calc-warning.show{display:block}.rate-guide{margin-top:28px;border-top:1px solid #bcc7cd;padding-top:23px;display:grid;grid-template-columns:180px 1fr;gap:45px}.rate-guide h3{font-size:15px;margin:0}.rate-guide p{font-size:14px;color:var(--muted);margin:0}.rate-guide strong{color:var(--red)}.schedule-wrap{margin-top:34px;background:#fff;border:1px solid #c8d0d5}.schedule-title{display:flex;align-items:center;justify-content:space-between;padding:19px 24px;border-bottom:1px solid var(--line)}.schedule-title h3{margin:0;font-size:17px}.schedule-title span{font-size:12px;color:var(--muted)}.schedule-scroll{overflow:auto;max-height:430px}.schedule{width:100%;border-collapse:collapse;font-size:14px}.schedule th{position:sticky;top:0;background:var(--navy);color:#fff;text-align:right;padding:11px 15px;font-weight:550;white-space:nowrap}.schedule th:first-child,.schedule td:first-child{text-align:left}.schedule td{text-align:right;padding:10px 15px;border-bottom:1px solid #e4e6e5;white-space:nowrap}.schedule tbody tr:nth-child(even){background:#f7f7f5}.schedule tbody tr:last-child td{font-weight:650}@media(max-width:1000px){.nav-links{gap:17px;font-size:14px}.brand{font-size:18px}}@media(max-width:850px){.diagnosis-head{gap:35px}.diagnosis-grid{grid-template-columns:1fr}.faq-layout{gap:40px}.quick-grid,.process-grid{grid-template-columns:repeat(2,1fr)}.quick-grid a:nth-child(2){border-right:0}.quick-grid a:nth-child(-n+2){border-bottom:1px solid var(--line)}.container{width:min(100% - 44px,1180px)}.hero{background:linear-gradient(90deg,rgba(7,22,35,.96) 0%,rgba(11,31,47,.84) 52%,rgba(11,31,47,.38) 100%),url("assets/finance-advisory-hero.png") 68% center/cover no-repeat}.hero-grid{grid-template-columns:1fr}.hero-main{padding:70px 0 60px}.hero-aside{padding:45px 35px;margin:0 -22px}.section-label,.about-layout,.services-intro{grid-template-columns:130px 1fr}.about-layout p:last-child{grid-column:2}.contact-grid{gap:45px}.service{grid-template-columns:60px .8fr 1.2fr}.calculator{grid-template-columns:1fr}.calc-intro{grid-template-columns:130px 1fr}}@media(max-width:650px){.diagnosis-section{padding:65px 0 20px}.diagnosis-head,.faq-layout{grid-template-columns:1fr;gap:25px}.diagnosis-head h2{font-size:29px}.faq-list summary{padding-right:32px}.hero{background:linear-gradient(90deg,rgba(7,22,35,.97) 0%,rgba(11,31,47,.88) 58%,rgba(11,31,47,.5) 100%),url("assets/finance-advisory-hero.png") 70% center/cover no-repeat}.hero-grid{min-height:610px}.hero-main{padding:70px 0 55px}.hero h1{font-size:39px}.hero-trust{margin-top:45px}.hero-trust span{padding-right:12px;margin-right:12px;font-size:11px}.quick-section{margin-top:0}.quick-grid,.process-grid{grid-template-columns:1fr}.quick-grid a{border-right:0;border-bottom:1px solid var(--line)}.process-card{border-right:0;border-bottom:1px solid var(--line)}.floating-cta{right:15px;bottom:15px;padding:11px 16px}.masthead{display:none}.container{width:calc(100% - 36px)}.nav{height:70px;flex-wrap:wrap}.brand{font-size:17px;gap:10px}.brand-logo{width:42px;height:42px}.menu{display:block}.nav-links{display:none;width:100%;background:#fff;margin:0 -18px;padding:12px 18px 18px;gap:20px;border-bottom:1px solid var(--line)}.nav-links.open{display:flex}.nav-links a{padding:6px 0;font-size:14px}.hero-main{padding:55px 0 48px}.hero h1{font-size:42px}.hero-lead{font-size:16px;margin-top:24px}.hero-aside{padding:36px 22px}.section{padding:70px 0}.section-label,.about-layout,.services-intro{grid-template-columns:1fr;gap:22px}.section-no{width:80px}h2{font-size:32px}.about-layout p:last-child{grid-column:auto}.about-layout p:first-of-type{font-size:20px}.principles{grid-template-columns:1fr;margin-top:48px}.principle,.principle:first-child{padding:22px 0;border-right:0;border-bottom:1px solid var(--line)}.service{grid-template-columns:42px 1fr;gap:15px;padding:26px 0}.service p{grid-column:2}.contact-grid{grid-template-columns:1fr;gap:45px}.calc-intro,.rate-guide{grid-template-columns:1fr;gap:12px}.calc-form,.calc-results{padding:27px 22px}.field-grid{grid-template-columns:1fr}.field.wide{grid-column:auto}.main-rate strong{font-size:44px}.contact h2{font-size:34px}.footer-main,.footer-meta{display:block}.footer-nav{margin-top:22px}.footer-meta p+p{margin-top:5px}}@media(max-width:650px){.hero{background:var(--navy)}.hero-grid{min-height:0;display:block}.hero-grid:before{content:"";display:block;width:100vw;height:210px;margin-left:calc(50% - 50vw);background:url("assets/finance-advisory-hero.png") 72% center/cover no-repeat}.hero-main{padding:45px 0 46px}.hero h1{font-size:34px;line-height:1.38;letter-spacing:.025em}.hero-lead{font-size:16px;line-height:1.85}.hero-actions{display:grid;grid-template-columns:1fr 1fr}.hero-button{min-width:0;padding:12px 10px}.hero-trust{margin-top:38px;display:grid;grid-template-columns:repeat(3,1fr)}.hero-trust span{padding:12px 8px 0;margin:0;text-align:center}.hero-trust span:first-child{text-align:left;padding-left:0}.hero-trust span:last-child{text-align:right;padding-right:0}}@media(max-width:650px){.nav{position:relative}.nav-links.open{display:flex;flex-direction:column;align-items:stretch;gap:4px;position:absolute;top:70px;left:-18px;right:-18px;width:auto;margin:0;padding:12px 18px 18px;background:#fff;box-shadow:0 14px 28px rgba(9,24,39,.16);max-height:calc(100vh - 70px);overflow:auto}.nav-links.open a{display:block;padding:10px 4px;border-bottom:1px solid #e6e6e3}.nav-links.open .nav-cta{text-align:center;margin-top:7px;padding:11px 14px;border-bottom:0}.footer-nav{flex-wrap:wrap;row-gap:8px}.footer-disclaimer{font-size:12px}}.process-intro{display:grid;grid-template-columns:180px 1fr;gap:45px;margin-bottom:38px}.process-intro p{margin:0;color:var(--muted);max-width:720px}.flow-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}.flow-card{position:relative;background:var(--paper);border-top:4px solid var(--navy);padding:27px 24px 24px;min-height:310px;display:flex;flex-direction:column}.flow-card:not(:last-child):after{content:"→";position:absolute;right:-19px;top:48%;width:16px;height:28px;color:var(--red);font-size:24px;line-height:28px;font-family:Georgia,serif;z-index:2}.flow-top{display:flex;align-items:flex-start;justify-content:space-between}.flow-step{font:12px Georgia,serif;letter-spacing:.13em;color:var(--red)}.flow-icon{width:46px;height:46px;border:1px solid #bac2c6;background:#fff;display:grid;place-items:center}.flow-icon svg{width:25px;height:25px;fill:none;stroke:var(--navy);stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}.flow-card h3{font-size:22px;margin:28px 0 9px}.flow-card p{font-size:14px;color:var(--muted);margin:0}.flow-output{border-top:1px solid #c8cbc9;margin-top:auto;padding-top:16px}.flow-output small{display:block;font-size:11px;color:#7b858c;letter-spacing:.08em}.flow-output strong{display:block;font-size:14px;margin-top:3px}.flow-note{display:flex;gap:18px;align-items:center;margin-top:25px;padding:16px 20px;background:var(--navy);color:#dbe5eb;font-size:13px}.flow-note strong{color:#fff;white-space:nowrap}.flow-note span{border-left:1px solid #667785;padding-left:18px}@media(max-width:850px){.process-intro{grid-template-columns:130px 1fr}.flow-grid{grid-template-columns:repeat(2,1fr)}.flow-card:nth-child(2):after{display:none}}@media(max-width:650px){.process-intro{grid-template-columns:1fr;gap:12px}.flow-grid{grid-template-columns:1fr;gap:15px}.flow-card{min-height:0;padding:23px 21px}.flow-card:not(:last-child):after{content:"↓";right:auto;left:50%;top:auto;bottom:-21px;width:24px;text-align:center;background:#fff}.flow-card h3{margin-top:20px}.flow-output{margin-top:24px}.flow-note{align-items:flex-start;gap:10px}.flow-note span{padding-left:10px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}.flow-card{padding:0 0 24px;overflow:hidden;min-height:430px}.flow-top{display:block}.flow-step{display:block;padding:18px 24px 12px}.flow-visual{width:100%;height:155px;background:#f1eee7;overflow:hidden}.flow-visual img{display:block;width:100%;height:100%;object-fit:cover}.flow-card h3,.flow-card>p,.flow-output{margin-left:24px;margin-right:24px}.flow-card h3{margin-top:20px}.flow-card>p{font-size:14px;line-height:1.75}.flow-output{padding-bottom:0}@media(max-width:720px){.flow-card{min-height:0;padding:0 0 22px}.flow-visual{height:180px}.flow-step{padding:17px 20px 10px}.flow-card h3,.flow-card>p,.flow-output{margin-left:20px;margin-right:20px}}
.nav{height:96px}.brand{font-size:26px;gap:18px;letter-spacing:.07em}.brand-logo{width:66px;height:66px}@media(max-width:720px){.nav{height:80px}.brand{font-size:19px;gap:11px;letter-spacing:.045em}.brand-logo{width:50px;height:50px}}@media(max-width:390px){.brand{font-size:17px;gap:9px}.brand-logo{width:46px;height:46px}}
.hero h1{font-size:clamp(56px,6vw,80px);max-width:860px;line-height:1.22;letter-spacing:.035em}@media(max-width:720px){.hero h1{font-size:44px;line-height:1.28;letter-spacing:.025em}}@media(max-width:480px){.hero h1{font-size:38px;line-height:1.32}}
.nav{height:108px}.brand{font-size:30px;gap:20px}.brand-logo{width:78px;height:78px}@media(max-width:720px){.nav{height:86px}.brand{font-size:20px;gap:11px}.brand-logo{width:54px;height:54px}}@media(max-width:390px){.nav{height:82px}.brand{font-size:18px;gap:9px}.brand-logo{width:50px;height:50px}}
.hero h1{font-size:clamp(23px,7.2vw,66px);max-width:none;line-height:1.25;letter-spacing:.025em}.hero h1 span{display:block;white-space:nowrap}
.notice-link{text-decoration:underline;text-underline-offset:3px}.notice-link:focus-visible{outline:2px solid currentColor;outline-offset:3px}