/*
 * 离岸公司逾期年审罚款测算（/offshore-penalty-calculator/）
 * 沿用专题页控件语言（topics.css）；行动色只给结果区“让顾问核实”一个按钮，逾期与除名提示用语义红，不用橙色。
 */
.pk-sr { position: absolute !important; width: 1px; height: 1px; margin: -1px; padding: 0; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0; }

/* ---------- 首屏：工具页压缩高度，让测算器尽早露出 ---------- */
.pk-hero { min-height: 0; }
.pk-hero .p2-hero-inner { padding-bottom: clamp(36px, 5vw, 64px); }
.pk-hero h1 { max-width: 15em; font-size: clamp(30px, 3.8vw, 54px); }
.pk-hero .p2-hero-lead { max-width: 46em; }
.pk-hero .tp-points { margin-bottom: 0; max-width: 900px; }

/* ---------- 测算区布局 ---------- */
.pk-calc { scroll-margin-top: 72px; }
.pk-grid { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); gap: clamp(20px, 3vw, 40px); align-items: start; }
.pk-form { display: grid; gap: 18px; padding: clamp(20px, 2.4vw, 32px); border: 1px solid var(--line); background: var(--white); box-shadow: 0 18px 48px -32px rgba(33, 39, 115, .35); }
.pk-form .p2-index { margin: 0; }
.pk-title { margin: -6px 0 0; color: var(--ink); font-size: clamp(22px, 2vw, 28px); line-height: 1.3; }
.pk-field { display: grid; gap: 8px; margin: 0; padding: 0; border: 0; min-width: 0; }
.pk-field > label, .pk-field > legend { padding: 0; color: var(--ink); font-size: 14px; font-weight: 600; }
.pk-field em { margin-left: 4px; color: #B42318; font-size: 12px; font-style: normal; font-weight: 500; }
.pk-field em.is-optional { color: var(--muted); }
.pk-field input, .pk-field select { width: 100%; min-height: 48px; padding: 0 14px; border: 1px solid rgba(33, 39, 115, .28); border-radius: var(--radius); background: var(--white); color: var(--ink); font: inherit; font-size: 16px; }
.pk-field input[type="date"] { font-family: var(--numeric), var(--sans); font-variant-numeric: tabular-nums; }
.pk-field select:disabled { background: #F6F7FB; color: var(--muted); }
.pk-field input:focus, .pk-field select:focus { outline: 2px solid var(--accent); outline-offset: 0; border-color: var(--accent); }
.pk-hint { color: var(--muted); font-size: 13px; line-height: 1.65; }
.pk-hint:empty { display: none; }
.pk-row { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 8px 14px; }
.pk-row[hidden], .pk-field[hidden] { display: none; }
.pk-row-hint { grid-column: 1 / -1; }

/* 注册地查找 */
.pk-combo { position: relative; }
.pk-suggest { position: absolute; z-index: 30; top: calc(100% + 4px); left: 0; right: 0; max-height: 300px; margin: 0; padding: 6px 0; overflow: auto; list-style: none; border: 1px solid rgba(33, 39, 115, .22); background: var(--white); box-shadow: 0 16px 36px -18px rgba(33, 39, 115, .45); }
.pk-suggest[hidden] { display: none; }
.pk-suggest li { display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 10px 14px; color: var(--ink); font-size: 15px; cursor: pointer; }
.pk-suggest li b { font-weight: 600; }
.pk-suggest li small { color: var(--muted); font-size: 12px; white-space: nowrap; }
.pk-suggest li[aria-selected="true"], .pk-suggest li[data-id]:hover { background: var(--pale); }
.pk-suggest li.is-empty { color: var(--muted); cursor: default; }

/* 注册地标签 */
.pk-chips { display: flex; flex-wrap: wrap; gap: 8px; margin: 2px 0 0; padding: 0; border: 0; min-width: 0; }
.pk-chip { position: relative; cursor: pointer; }
.pk-chip input { position: absolute; opacity: 0; width: 1px; height: 1px; }
.pk-chip span { display: inline-flex; align-items: center; gap: 6px; min-height: 40px; padding: 0 13px; border: 1px solid rgba(33, 39, 115, .24); border-radius: var(--radius); color: var(--ink); font-size: 14px; transition: background .2s, border-color .2s, color .2s; }
.pk-chip small { color: var(--muted); font-size: 11px; }
.pk-chip:hover span { border-color: var(--accent); }
.pk-chip input:checked + span { border-color: var(--accent-fill); background: var(--accent-fill); color: var(--white); }
.pk-chip input:checked + span small { color: rgba(255, 255, 255, .82); }
.pk-chip input:focus-visible + span { outline: 2px solid var(--accent); outline-offset: 2px; }

/* 到期日方式 */
.pk-seg { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); border: 1px solid rgba(33, 39, 115, .24); border-radius: var(--radius); }
.pk-seg label { position: relative; cursor: pointer; }
.pk-seg label + label { border-left: 1px solid rgba(33, 39, 115, .24); }
.pk-seg input { position: absolute; opacity: 0; width: 1px; height: 1px; }
.pk-seg span { display: flex; align-items: center; justify-content: center; min-height: 44px; padding: 0 10px; color: var(--ink); font-size: 14px; text-align: center; }
.pk-seg input:checked + span { background: var(--pale); color: var(--accent); font-weight: 700; box-shadow: inset 0 -2px 0 var(--accent); }
.pk-seg input:focus-visible + span { outline: 2px solid var(--accent); outline-offset: -2px; }

.pk-error { margin: 0; padding: 10px 14px; border-left: 3px solid #B42318; background: #FEF3F2; color: #912018; font-size: 14px; }
.pk-error[hidden] { display: none; }
.pk-submit { justify-content: center; width: 100%; min-height: 52px; font-size: 16px; }
.pk-noscript { margin: 0; color: var(--muted); font-size: 13px; line-height: 1.7; }

/* ---------- 结果面板 ---------- */
.pk-result { position: sticky; top: calc(var(--header-h, 72px) + 16px); padding: clamp(20px, 2.4vw, 32px); border: 1px solid var(--line); border-top: 3px solid var(--ink); background: var(--pale); outline: none; }
.pk-result:focus-visible { box-shadow: 0 0 0 2px var(--accent); }
.pk-out-kicker { margin: 0 0 6px; color: var(--accent); font-size: 13px; font-weight: 700; letter-spacing: .04em; }
.pk-out-title { margin: 0; color: var(--ink); font-size: clamp(22px, 2.2vw, 30px); line-height: 1.3; overflow-wrap: anywhere; }
.pk-out-lead { margin: 12px 0 0; color: var(--text); font-size: 15px; line-height: 1.8; }
.pk-out-meta { margin: 6px 0 0; color: var(--muted); font-size: 14px; }
.pk-legend { display: grid; gap: 0; margin: 22px 0 0; }
.pk-legend div { display: grid; grid-template-columns: 9.5em 1fr; gap: 12px; padding: 12px 0; border-top: 1px solid var(--line); }
.pk-legend dt { color: var(--muted); font-size: 13px; }
.pk-legend dd { margin: 0; color: var(--ink); font-size: 15px; font-weight: 600; }
.pk-out-facts { margin: 18px 0 0; }
.pk-out-facts div { display: grid; grid-template-columns: 5.5em 1fr; gap: 12px; padding: 12px 0; border-top: 1px solid var(--line); }
.pk-out-facts dt { color: var(--muted); font-size: 13px; font-weight: 600; }
.pk-out-facts dd { margin: 0; color: var(--text); font-size: 14.5px; line-height: 1.75; }
.pk-out-example, .pk-example { margin: 16px 0 0; padding: 12px 16px; background: var(--white); color: var(--text); font-size: 14px; line-height: 1.75; }
.pk-out-example b, .pk-example b { margin-right: 8px; color: var(--accent); }
.pk-out-foot { margin: 14px 0 0; color: var(--muted); font-size: 13px; }
.pk-out-foot a { color: var(--accent); }
.pk-out-pending { margin: 22px 0 0; }
.pk-result.is-tall { position: static; }
/* 结果卡片内的邮箱验证面板：白底区分于卡片浅灰蓝底；标题由卡片标题承担，面板标题仅供读屏 */
.pk-result .vg { margin: 20px 0 4px; background: #fff; }
.pk-result .vg-kicker, .pk-result .vg-title { position: absolute; width: 1px; height: 1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; }
.pk-result .vg-lead { margin-top: 0; }
.pk-result.is-gate .pk-scope { margin-top: 16px; }

.pk-total { display: grid; gap: 4px; margin: 20px 0 0; padding: 18px 22px; border-left: 4px solid var(--ink); background: var(--white); }
.pk-total.is-late { border-left-color: #B42318; }
.pk-total-label { color: var(--muted); font-size: 13px; font-weight: 600; }
.pk-total-num { color: var(--ink); font-family: var(--numeric), var(--sans); font-size: clamp(28px, 3.4vw, 42px); font-weight: 800; line-height: 1.15; font-variant-numeric: tabular-nums; overflow-wrap: anywhere; }
.pk-total-sub { color: var(--text); font-size: 14px; font-variant-numeric: tabular-nums; }
.pk-status { margin: 14px 0 0; color: #067647; font-size: 14px; font-weight: 600; }
.pk-status.is-late { color: #B42318; }

.pk-table-wrap { margin: 16px 0 0; overflow-x: auto; }
.pk-table { width: 100%; border-collapse: collapse; background: var(--white); font-size: 14px; font-variant-numeric: tabular-nums; }
.pk-table th, .pk-table td { padding: 10px 12px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; white-space: nowrap; }
.pk-table thead th { color: var(--muted); font-size: 12.5px; font-weight: 600; background: #F8F9FD; }
.pk-table tbody th { color: var(--ink); font-weight: 700; }
.pk-table td small { display: block; margin-top: 2px; color: var(--muted); font-size: 12px; white-space: normal; min-width: 9em; }
.pk-table td em { color: #B54708; font-style: normal; font-weight: 600; }
.pk-table td b { color: var(--ink); }
.pk-table tr.is-ok td, .pk-table tr.is-ok th { color: var(--muted); }
/* 香港：商业登记证明细行与周年申报行区分（浅底），官方查册指引 */
.pk-table tr.is-item-br > * { background: #F6F7FB; }
.pk-lookup { margin: 2px 0 0; padding: 10px 12px; border-left: 3px solid var(--accent); background: #F3F5FB; color: var(--text); font-size: 13.5px; line-height: 1.7; }
.pk-lookup[hidden] { display: none; }
.pk-lookup a, .pk-facts dd a { color: var(--accent); font-weight: 600; text-decoration: underline; text-underline-offset: 3px; }
.pk-lookup a:focus-visible, .pk-facts dd a:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }

.pk-risks { display: grid; gap: 8px; margin: 16px 0 0; padding: 0; list-style: none; }
.pk-risks li { padding: 10px 14px; border-left: 3px solid var(--accent); background: rgba(var(--accent-rgb), .06); color: var(--text); font-size: 14px; line-height: 1.75; }
.pk-risks li.is-high { border-left-color: #B42318; background: #FEF3F2; color: #7A271A; }
.pk-actions { display: flex; flex-wrap: wrap; align-items: center; gap: 12px 16px; margin: 20px 0 0; }
.pk-copy-status { margin: 10px 0 0; color: #067647; font-size: 13px; }
.pk-copy-status:empty { display: none; }
.pk-scope { margin: 18px 0 0; color: var(--muted); font-size: 12.5px; line-height: 1.75; }

/* ---------- 各地规则 ---------- */
.pk-rules { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; margin-top: clamp(24px, 3vw, 40px); }
.pk-rule { display: flex; flex-direction: column; padding: clamp(20px, 2.2vw, 28px); border: 1px solid var(--line); background: var(--white); scroll-margin-top: 88px; }
.pk-rule.is-picked { box-shadow: 0 0 0 2px var(--accent); }
.pk-rule-head h3 { margin: 10px 0 4px; color: var(--ink); font-size: clamp(20px, 1.8vw, 24px); }
.pk-badge { display: inline-block; margin: 0; padding: 3px 9px; font-size: 12px; font-weight: 700; }
.is-exact .pk-badge { background: rgba(9, 46, 184, .09); color: #092EB8; }
.is-partial .pk-badge { background: #F2F4F7; color: #475467; }
.pk-rule-entity { margin: 0; color: var(--muted); font-size: 14px; }
.pk-facts { margin: 14px 0 0; }
.pk-facts > div { display: grid; grid-template-columns: 5.5em 1fr; gap: 12px; padding: 12px 0; border-top: 1px solid var(--line); }
.pk-facts dt { color: var(--muted); font-size: 13px; font-weight: 600; }
.pk-facts dd { margin: 0; color: var(--text); font-size: 14.5px; line-height: 1.75; }
.pk-facts dd ul { margin: 0; padding-left: 1.1em; }
.pk-fees { margin: 0; padding: 0 !important; list-style: none; }
.pk-fees li { display: flex; justify-content: space-between; align-items: baseline; gap: 14px; padding: 2px 0; }
.pk-fees b { color: var(--ink); font-family: var(--numeric), var(--sans); font-variant-numeric: tabular-nums; white-space: nowrap; }
.pk-example { background: var(--pale); }
.pk-rule-note { margin: 14px 0 0; padding: 10px 14px; border-left: 3px solid var(--accent); background: rgba(var(--accent-rgb), .06); color: var(--text); font-size: 14px; }
.pk-more { margin-top: 14px; border-top: 1px solid var(--line); }
.pk-more summary { padding: 12px 0; color: var(--accent); font-size: 14px; font-weight: 600; cursor: pointer; list-style: none; }
.pk-more summary::-webkit-details-marker { display: none; }
.pk-more summary::before { content: "+ "; }
.pk-more[open] summary::before { content: "− "; }
.pk-more .pk-facts { margin-top: 0; }
.pk-more .tp-src { padding-top: 10px; }
.pk-rule-actions { display: flex; flex-wrap: wrap; align-items: center; gap: 8px 18px; margin-top: auto; padding-top: 16px; }
.pk-page { color: var(--text); font-size: 14px; text-decoration: underline; text-underline-offset: 4px; text-decoration-color: rgba(33, 39, 115, .3); }
.pk-page:hover { color: var(--accent); }

/* ---------- 响应式 ---------- */
@media (max-width: 1023px) {
  .pk-grid { grid-template-columns: minmax(0, 1fr); }
  .pk-result { position: static; }
}
@media (max-width: 860px) {
  .pk-rules { grid-template-columns: minmax(0, 1fr); }
}
@media (max-width: 640px) {
  .pk-row { grid-template-columns: minmax(0, 1fr); }
  .pk-legend div, .pk-out-facts div, .pk-facts > div { grid-template-columns: minmax(0, 1fr); gap: 4px; }
  .pk-table-wrap { overflow: visible; }
  .pk-table, .pk-table tbody, .pk-table tr, .pk-table th, .pk-table td { display: block; }
  .pk-table thead { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); }
  .pk-table { background: none; }
  .pk-table tr { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 8px 12px; margin-bottom: 10px; padding: 12px 14px; border: 1px solid var(--line); background: var(--white); }
  .pk-table th, .pk-table td { padding: 0; border: 0; white-space: normal; }
  .pk-table tbody th { grid-column: 1 / -1; font-size: 15px; }
  .pk-table tbody th::after { content: " 年度"; font-weight: 600; }
  .pk-table td::before { content: attr(data-label); display: block; color: var(--muted); font-size: 12px; font-weight: 600; }
  .pk-table td small { min-width: 0; }
  .pk-actions .button { width: 100%; justify-content: center; }
}
@media (prefers-reduced-motion: reduce) {
  .pk-chip span { transition: none; }
}