.sped-div{max-width:1200px;margin:0 auto;padding:var(--spacing-lg);background:var(--white);font-family:var(--font-family);line-height:1.6;color:var(--dark)}.sped-h1{font-size:var(--font-size-xl);font-weight:600;color:var(--primary);margin:var(--spacing-lg) 0 var(--spacing-md) 0;border-left:4px solid var(--secondary);padding-left:var(--spacing-md)}.sped-h2{font-size:var(--font-size-lg);font-weight:600;color:var(--primary);margin:var(--spacing-xl) 0 var(--spacing-md) 0;padding-bottom:var(--spacing-sm);border-bottom:2px solid var(--secondary)}.sped-section{margin-bottom:var(--spacing-xl)}.sped-p{margin-bottom:var(--spacing-md);color:var(--dark);font-size:var(--font-size-base);text-align:justify;line-height:1.6}.sped-cite{display:none}.sped-table{width:100%;border-collapse:collapse;margin:var(--spacing-lg) 0;background:var(--white);box-shadow:var(--shadow-lg);border-radius:var(--border-radius-md);overflow:hidden;border:1px solid var(--gray-light)}.sped-thead{background:var(--primary)}.sped-thead .sped-tr{background:transparent}.sped-thead .sped-th{color:var(--white);font-weight:600;padding:var(--spacing-md);text-align:center;font-size:var(--font-size-sm);text-transform:uppercase;letter-spacing:.5px;border-right:1px solid rgba(255,255,255,.2)}.sped-thead .sped-th:last-child{border-right:none}.sped-tbody{background:var(--white)}.sped-tbody .sped-tr{border-bottom:1px solid var(--gray-light);transition:var(--transition-fast)}.sped-tbody .sped-tr:hover{background:var(--light)}.sped-tbody .sped-tr:nth-child(2n){background:#fafafa}.sped-tbody .sped-tr:nth-child(2n):hover{background:var(--light)}.sped-td{padding:var(--spacing-sm) var(--spacing-md);font-size:var(--font-size-sm);color:var(--dark);border-right:1px solid var(--gray-light);vertical-align:top}.sped-td:last-child{border-right:none}.sped-td[align=center]{text-align:center;font-weight:500;color:var(--primary)}.sped-ol{margin:var(--spacing-md) 0;padding-left:var(--spacing-lg);color:var(--dark)}.sped-li{margin-bottom:var(--spacing-sm);font-size:var(--font-size-base)}.sped-span{color:var(--secondary);font-weight:500}.sped-table .sped-thead .sped-th[colspan="2"]{background:var(--secondary);color:var(--white)}@media(max-width:768px){.sped-div{padding:var(--spacing-md)}.sped-table{font-size:var(--font-size-xs);display:block;overflow-x:auto;white-space:nowrap}.sped-td,.sped-th{padding:var(--spacing-xs) var(--spacing-sm)}.sped-h1{font-size:var(--font-size-lg)}.sped-h2{font-size:var(--font-size-base)}}@media(max-width:480px){.sped-div{padding:var(--spacing-sm)}.sped-h1{font-size:var(--font-size-base);border-left:3px solid var(--secondary);padding-left:var(--spacing-sm)}.sped-h2{font-size:var(--font-size-sm)}.sped-table{font-size:11px}}.sped-table:focus-within{outline:2px solid var(--primary);outline-offset:2px}.sped-tbody .sped-tr:focus-within{background:var(--light);outline:1px solid var(--primary)}@media print{.sped-div{max-width:none;padding:0}.sped-table{box-shadow:none;border:1px solid var(--dark)}.sped-thead{background:var(--gray-light)!important}.sped-thead .sped-th{color:var(--dark)!important;border:1px solid var(--dark)}.sped-tbody .sped-tr{border-bottom:1px solid var(--dark)}.sped-td{border-right:1px solid var(--dark)}}.sped-tbody .sped-tr:focus{outline:2px solid var(--primary);outline-offset:-2px}.sped-h1:hover,.sped-h2:hover{color:var(--primary-light);transition:var(--transition-fast)}.sped-cite:hover{background:#f0f0f0;transition:var(--transition-fast)}.sped-table .sped-thead .sped-th:hover{background:var(--primary-light);transition:var(--transition-fast)}.sped-fiscal-page{min-height:100vh;background-color:#f9fafb}.sped-fiscal-header{background:linear-gradient(135deg,var(--primary) 0%,var(--primary-dark) 100%);padding:60px 0;position:relative;overflow:hidden}.sped-fiscal-header:before{content:"";position:absolute;inset:0;background:url('data:image/svg+xml,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 100 100"><defs><pattern id="grain" width="100" height="100" patternUnits="userSpaceOnUse"><circle cx="25" cy="25" r="1" fill="white" opacity="0.1"/><circle cx="75" cy="75" r="1" fill="white" opacity="0.1"/><circle cx="50" cy="10" r="0.5" fill="white" opacity="0.1"/><circle cx="10" cy="60" r="0.5" fill="white" opacity="0.1"/><circle cx="90" cy="40" r="0.5" fill="white" opacity="0.1"/></pattern></defs><rect width="100" height="100" fill="url(%23grain)"/></svg>');opacity:.3}.sped-fiscal-header .container{position:relative;z-index:2}.header-content{text-align:center;color:#fff;max-width:800px;margin:0 auto}.header-icon{display:inline-flex;align-items:center;justify-content:center;width:80px;height:80px;background:#fff3;border-radius:20px;margin-bottom:24px;-webkit-backdrop-filter:blur(10px);backdrop-filter:blur(10px);border:1px solid rgba(255,255,255,.3)}.header-title{font-size:3rem;font-weight:800;margin-bottom:16px;text-shadow:0 2px 4px rgba(0,0,0,.3)}.header-subtitle{font-size:1.25rem;margin-bottom:24px;opacity:.9;font-weight:500}.header-description{font-size:1.1rem;line-height:1.6;opacity:.8}.header-description p{margin:0}.sped-fiscal-content{padding:48px 0}.sped-fiscal-content .container{max-width:1200px;margin:0 auto;padding:0 16px}.loading-container{text-align:center;padding:80px 20px}.loading-spinner{width:50px;height:50px;border:4px solid #e9ecef;border-top:4px solid var(--primary);border-radius:50%;animation:spin 1s linear infinite;margin:0 auto 20px}@keyframes spin{0%{transform:rotate(0)}to{transform:rotate(360deg)}}.loading-container p{color:#6c757d;font-size:1.1rem;margin:0}.error-container{text-align:center;padding:80px 20px;background:#fff;border-radius:16px;box-shadow:0 4px 20px #0000001a;max-width:500px;margin:0 auto}.error-icon{color:#dc3545;margin-bottom:20px}.error-container h3{color:#343a40;margin-bottom:16px;font-size:1.5rem}.error-container p{color:#6c757d;margin-bottom:24px;line-height:1.6}.retry-button{background:var(--primary);color:#fff;border:none;padding:12px 24px;border-radius:8px;font-weight:600;cursor:pointer;transition:all .3s ease}.retry-button:hover{background:var(--primary-dark);transform:translateY(-2px)}.html-content-container{background:#fff;border-radius:16px;box-shadow:0 4px 20px #0000001a;overflow:hidden;border:2px solid var(--primary)}.content-header{display:flex;justify-content:space-between;align-items:center;padding:24px 32px;border-bottom:1px solid #e9ecef;background:#f8f9fa}.content-header h2{color:#343a40;font-size:1.5rem;font-weight:700;margin:0}.content-actions{display:flex;gap:12px}.action-button{display:inline-flex;align-items:center;gap:8px;padding:8px 16px;background:#fff;color:var(--primary);border:2px solid var(--primary);border-radius:8px;text-decoration:none;font-weight:600;font-size:.9rem;transition:all .3s ease}.action-button:hover{background:var(--primary);color:#fff;transform:translateY(-2px);box-shadow:0 4px 12px #56239f4d}.html-renderer{position:relative;min-height:600px}.html-iframe{width:100%;height:600px;border:none;display:block}.sped-fiscal-info{padding:48px 0;background:#fff}.sped-fiscal-info .container{max-width:1200px;margin:0 auto;padding:0 16px}.info-content h3{text-align:center;color:var(--primary);font-size:2rem;font-weight:700;margin-bottom:40px}.info-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:24px}.info-item{background:#f8f9fa;padding:24px;border-radius:12px;border-left:4px solid var(--primary);transition:all .3s ease}.info-item:hover{transform:translateY(-4px);box-shadow:0 8px 25px #0000001a;background:#fff}.info-item h4{color:#343a40;font-size:1.2rem;font-weight:600;margin-bottom:12px}.info-item p{color:#6c757d;line-height:1.6;margin:0}@media(max-width:768px){.sped-fiscal-header{padding:60px 0 40px}.header-title{font-size:2.5rem}.header-subtitle{font-size:1.1rem}.header-description{font-size:1rem}.sped-fiscal-content{padding:40px 0}.content-header{flex-direction:column;gap:16px;text-align:center}.content-actions{width:100%;justify-content:center}.action-button{flex:1;justify-content:center;max-width:200px}.html-iframe{height:500px}.info-grid{grid-template-columns:1fr;gap:20px}.info-content h3{font-size:1.75rem}}@media(max-width:480px){.sped-fiscal-header{padding:40px 0 30px}.header-title{font-size:2rem}.header-icon{width:60px;height:60px}.content-header{padding:20px}.content-header h2{font-size:1.25rem}.action-button{padding:6px 12px;font-size:.85rem}.html-iframe{height:400px}.info-item{padding:20px}.info-item h4{font-size:1.1rem}}@keyframes fadeInUp{0%{opacity:0;transform:translateY(30px)}to{opacity:1;transform:translateY(0)}}.sped-fiscal-page{animation:fadeInUp .6s ease-out}@media(prefers-reduced-motion:reduce){.loading-spinner{animation:none}.info-item:hover,.action-button:hover{transform:none}}@media(prefers-color-scheme:dark){.sped-fiscal-page{background:#1a1a1a}.html-content-container{background:#2d2d2d;color:#fff;border-color:var(--primary)}.content-header{background:#1a1a1a;border-bottom-color:#404040}.content-header h2{color:#fff}.action-button{background:#404040;color:#fff;border-color:var(--primary)}.action-button:hover{background:var(--primary)}.info-item{background:#2d2d2d;color:#fff}.info-item:hover{background:#404040}.info-item h4{color:#fff}.info-item p{color:#ccc}.error-container{background:#2d2d2d;color:#fff}.error-container h3{color:#fff}.error-container p{color:#ccc}}