/* Finanz-Fachwelt „Bilanz“ – Entwurf. Eine Datei, keine externen Schriften, nichts klebt. */
@font-face{font-family:"Fraunces";src:url(../fonts/Fraunces.woff2) format("woff2");font-weight:400 700;font-display:swap}
@font-face{font-family:"Source Sans 3";src:url(../fonts/SourceSans3.woff2) format("woff2");font-weight:400 700;font-display:swap}
@font-face{font-family:"Source Sans 3";src:url(../fonts/SourceSans3-italic.woff2) format("woff2");font-weight:400 700;font-style:italic;font-display:swap}
:root{
  --green:#0f3b2e;--green-2:#1a5a45;--gold:#c9a227;--gold-d:#8f7114;--paper:#f6f3ea;--card:#fffdf7;--ink:#141f1a;--mute:#5d6862;--line:#dcd6c4;--hell:#ece7d8;--tint:#e3ede6;
    --head:"Fraunces",Georgia,serif;--body:"Source Sans 3",system-ui,sans-serif;--wrap:1180px;--gutter:24px;--sb:320px;
}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--ink);font:17px/1.6 var(--body)}
a{color:inherit;text-decoration:none}a:hover{text-decoration:underline;text-decoration-color:var(--gold)}
img{max-width:100%;height:auto;display:block}
h1,h2,h3,h4{font-family:var(--head);font-weight:600;line-height:1.12;margin:0;letter-spacing:-.01em;font-variation-settings:"opsz" 72}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 var(--gutter)}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:#fff;padding:8px}
/* Kennzahlen-Leiste */
.zahlen{background:var(--green);color:#e9efe9;font-size:13.5px}
.zahlen .wrap{display:flex;gap:0;align-items:stretch;overflow-x:auto;scrollbar-width:none}
.zahlen .wrap::-webkit-scrollbar{display:none}
.zahlen .z{display:flex;gap:10px;align-items:baseline;padding:9px 18px 9px 0;margin-right:18px;border-right:1px solid rgba(255,255,255,.14);white-space:nowrap}
.zahlen .z:last-child{border:0}.zahlen b{font-family:var(--head);font-size:17px;font-weight:600;color:#fff;font-variation-settings:"opsz" 14}
.zahlen small{color:#b8c8bd}.zahlen .stand{margin-left:auto;padding:9px 0;color:#9fb3a6;white-space:nowrap}
/* Kopf */
.masthead{background:var(--card);border-bottom:1px solid var(--line)}
.masthead-in{display:flex;align-items:center;gap:28px;padding:18px 0}
.brand{display:flex;align-items:center;gap:12px}
.mark{width:44px;height:44px;background:var(--green);color:var(--gold);display:grid;place-items:center;font-family:var(--head);font-weight:700;font-size:22px;letter-spacing:-.04em;font-variation-settings:"opsz" 144;border-bottom:4px solid var(--gold)}
.wordmark{font-family:var(--head);font-size:27px;font-weight:600;letter-spacing:-.02em;line-height:1;color:var(--green);font-variation-settings:"opsz" 144}
.wordmark em{font-style:normal;color:var(--gold-d)}
.claim{display:block;font:13px/1.3 var(--body);color:var(--mute);letter-spacing:.06em;text-transform:uppercase;margin-top:5px}
.service{margin-left:auto;display:flex;flex-direction:column;align-items:flex-end;gap:8px}
.service .links{font-size:13.5px;color:var(--mute)}.service .links a{margin-left:14px}
.suche{display:flex;border:1.5px solid var(--green);background:#fff;width:380px;max-width:100%}
.suche input{flex:1;border:0;padding:9px 12px;font:15px var(--body);background:transparent;min-width:0}
.suche button{border:0;background:var(--green);color:#fff;padding:0 14px;font:600 14px var(--body);cursor:pointer}
.burger{display:none}
/* Ressortleiste */
.nav{background:var(--card);border-bottom:3px solid var(--green)}
.nav ul{list-style:none;margin:0;padding:0;display:flex;gap:4px;align-items:center}
.nav a{display:block;padding:12px 14px;font:600 15px/1 var(--body);color:var(--ink);border-top:3px solid transparent;margin-top:-1px}
.nav a:hover{text-decoration:none;background:var(--hell)}
.nav li.on a{border-top-color:var(--gold);background:var(--hell)}
.nav .alle{margin-left:auto;font-weight:400;color:var(--mute)}
.dot{display:inline-block;width:9px;height:9px;margin-right:8px;vertical-align:1px}
.mobile-nav{display:none}
main{padding:28px 0 40px}
/* Kicker, Meta */
.kick{font:700 11.5px/1 var(--body);letter-spacing:.09em;text-transform:uppercase;margin:0 0 8px}
.meta{font-size:13.5px;color:var(--mute);margin:8px 0 0}.meta b{font-weight:600;color:var(--ink)}
.dek{font-size:18px;line-height:1.5;color:#2f3a35;margin:10px 0 0}
/* Aufmacher */
.aufmacher{display:grid;grid-template-columns:1.15fr 1fr;gap:36px;align-items:center;background:var(--card);border:1px solid var(--line);padding:28px}
.aufmacher h1{font-size:40px;font-weight:600}
.aufmacher .kurz{margin:18px 0 0;padding:14px 18px;background:var(--tint);border-left:4px solid var(--green);font-size:15.5px}
.aufmacher .kurz b{display:block;font:700 11.5px/1 var(--body);letter-spacing:.09em;text-transform:uppercase;color:var(--green);margin-bottom:8px}
.aufmacher .kurz ul{margin:0;padding-left:18px}.aufmacher .kurz li{margin:3px 0}
.aufmacher-img img{aspect-ratio:3/2;object-fit:cover;width:100%}
/* Gefragt: Nummernliste */
.gefragt{display:grid;grid-template-columns:repeat(4,1fr);gap:0;margin-top:22px;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.gefragt .g{padding:18px 20px 18px 0;margin-right:20px;border-right:1px solid var(--line);display:grid;grid-template-columns:72px 1fr;gap:12px}.gefragt img{width:72px;height:72px;object-fit:cover}
.gefragt .g:last-child{border:0;margin:0}
.gefragt h3{font-size:16px;font-weight:600}.gefragt .meta{margin-top:6px}
/* Zwei Spalten */
.cols>*,.split>*,.grid3>*,.rows li>div,.gefragt .g>div{min-width:0}
.rows-2{columns:2;column-gap:28px}.rows-2 li{break-inside:avoid}
.cols{display:grid;grid-template-columns:1fr var(--sb);gap:44px;margin-top:34px;align-items:start}
/* Ressortblöcke als Bilanz-Tabelle */
.ressort{margin:0 0 40px}
.ressort-head{display:flex;align-items:baseline;gap:16px;border-bottom:3px solid var(--line);padding-bottom:8px;margin-bottom:18px;position:relative}
.ressort-head:after{content:"";position:absolute;left:0;bottom:-3px;width:120px;height:3px;background:var(--rc,var(--green))}
.ressort-head h2{font-size:27px}.ressort-head p{margin:0;color:var(--mute);font-size:15px;flex:1}
.ressort-head a.alle{font-size:14px;font-weight:600;white-space:nowrap;color:var(--green)}
.split{display:grid;grid-template-columns:1.2fr 1fr;gap:28px}
.lead-card img{aspect-ratio:3/2;object-fit:cover;width:100%}
.lead-card h3{font-size:24px;margin-top:12px}.lead-card p{margin:8px 0 0;color:#2f3a35;font-size:15.5px}
.rows{margin:0;padding:0;list-style:none}
.rows li{display:grid;grid-template-columns:84px 1fr;gap:14px;padding:11px 0;border-bottom:1px solid var(--line)}.rows img{width:84px;height:62px;object-fit:cover}
.rows li:first-child{padding-top:0}.rows li:last-child{border:0}
.rows h3{font-size:16.5px;font-weight:600}.rows .meta{margin-top:4px}
.grid3{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.card img{aspect-ratio:3/2;object-fit:cover;width:100%}.card h3{font-size:18px;margin-top:10px}.card p{font-size:15px;color:#2f3a35;margin:6px 0 0}
.rows-img{list-style:none;margin:0;padding:0}
.rows-img li{display:grid;grid-template-columns:200px 1fr;gap:20px;padding:18px 0;border-bottom:1px solid var(--line)}
.rows-img li:first-child{padding-top:0}
.rows-img img{aspect-ratio:3/2;object-fit:cover;width:100%}
.rows-img h3{font-size:21px}.rows-img p{margin:8px 0 0;color:#2f3a35;font-size:15.5px}
/* Sidebar */
.sidebar{display:flex;flex-direction:column;gap:26px}
.widget{background:var(--card);border:1px solid var(--line)}
.widget-head{background:var(--green);color:#fff;font:700 12px/1 var(--body);letter-spacing:.1em;text-transform:uppercase;padding:11px 16px;display:flex;justify-content:space-between}
.widget-head small{color:var(--gold);font-weight:600;letter-spacing:.04em}
.widget-body{padding:14px 16px}
.top{list-style:none;margin:0;padding:0}
.top li{display:grid;grid-template-columns:64px 1fr;gap:12px;align-items:center;padding:10px 0;border-bottom:1px solid var(--line)}
.top li:last-child{border:0}
.neu{list-style:none;margin:0;padding:0}.neu li{padding:9px 0;border-bottom:1px solid var(--line)}.neu li:last-child{border:0}.neu h4{font-size:15px;font-weight:600;line-height:1.3}
.top img{width:64px;height:64px;object-fit:cover}.top h4{font-size:15px;font-weight:600;line-height:1.3}
.fristen{list-style:none;margin:0;padding:0}
.fristen li{display:grid;grid-template-columns:78px 1fr;gap:12px;padding:10px 0;border-bottom:1px dashed var(--line);font-size:14.5px}
.fristen li:last-child{border:0}.fristen b{font-family:var(--head);font-size:17px;color:var(--green);line-height:1.2}
.fristen small{display:block;color:var(--mute)}
.register{margin:0;padding:0;list-style:none;font-size:14.5px}
.register li{padding:5px 0;border-bottom:1px dotted var(--line);display:flex;justify-content:space-between;gap:10px;overflow-wrap:anywhere}
.register small{color:var(--mute)}
.register-head{font-family:var(--head);color:var(--gold-d);font-size:18px;margin:8px 0 2px;border:0}
.rubs{list-style:none;margin:0;padding:0}
.rubs li{display:flex;justify-content:space-between;padding:9px 0;border-bottom:1px solid var(--line);font-size:15px}
.rubs li:last-child{border:0}.rubs small{color:var(--mute)}
.redaktion{background:var(--green);color:#dfe8e1;padding:22px 20px}
.redaktion h3{color:#fff;font-size:21px}.redaktion p{margin:10px 0 14px;font-size:15px}
.btn{display:inline-block;background:var(--gold);color:var(--ink);font:700 14px var(--body);padding:10px 16px}
.btn:hover{text-decoration:none;background:#d9b23a}
/* Rubrik */
.rubrik-head{background:var(--card);border:1px solid var(--line);border-top:5px solid var(--rc,var(--green));padding:26px 28px 22px}
.crumbs{font-size:13.5px;color:var(--mute);margin:0 0 10px}.crumbs a:hover{color:var(--ink)}
.rubrik-head h1{font-size:40px}.rubrik-desc{font-size:17.5px;color:#2f3a35;margin:10px 0 0;max-width:720px}
.count{font-size:13.5px;color:var(--mute);margin:10px 0 0}
.subs{list-style:none;margin:16px 0 0;padding:0;display:flex;flex-wrap:wrap;gap:8px}
.subs a{display:inline-block;border:1px solid var(--line);background:#fff;padding:6px 12px;font-size:14px;font-weight:600}
.subs small{color:var(--mute);font-weight:400;margin-left:4px}
.pager{display:flex;gap:6px;margin-top:26px;font-weight:600}
.pager a,.pager span{padding:8px 13px;border:1px solid var(--line);background:#fff}.pager .cur{background:var(--green);color:#fff;border-color:var(--green)}
/* Artikel */
.art-head{max-width:820px}
.art-head h1{font-size:44px;font-weight:600}
.byline{display:flex;flex-wrap:wrap;gap:6px 18px;font-size:14px;color:var(--mute);margin:16px 0 0;padding:12px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.byline b{color:var(--ink);font-weight:600}
.lead-img{margin:24px 0 0}.lead-img img{aspect-ratio:16/9;object-fit:cover;width:100%}
.lead-img figcaption{font-size:13px;color:var(--mute);margin-top:6px}
.blick{margin:26px 0;background:var(--card);border:1px solid var(--line);border-left:5px solid var(--gold);padding:18px 22px}
.blick b{display:block;font:700 11.5px/1 var(--body);letter-spacing:.09em;text-transform:uppercase;color:var(--gold-d);margin-bottom:10px}
.blick ul{margin:0;padding-left:18px;font-size:16px}.blick li{margin:5px 0}
.prose{max-width:760px;font-size:18px;line-height:1.72}
.prose p{margin:0 0 1.2em}.prose h2{font-size:29px;margin:1.7em 0 .6em;scroll-margin-top:12px}.prose h3{font-size:22px;margin:1.4em 0 .5em}
.prose ul,.prose ol{padding-left:24px}.prose li{margin:.3em 0}
.prose strong{font-weight:600}.prose a{text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:3px}
.prose .box{background:var(--tint);border-left:4px solid var(--green);padding:14px 18px;margin:1.4em 0;font-size:16.5px}.prose .box p{margin:0 0 .6em}.prose .box p:last-child{margin:0}
.prose table{border-collapse:collapse;width:100%;font-size:15.5px;margin:1.4em 0;font-variant-numeric:tabular-nums}
.prose th,.prose td{text-align:left;padding:9px 12px;border-bottom:1px solid var(--line);vertical-align:top}
.prose th{background:var(--green);color:#fff;font-weight:600;font-size:14px}
.prose tr:nth-child(even) td{background:var(--card)}
.table-wrap{overflow-x:auto;margin:1.4em 0}.table-wrap table{margin:0}
.prose details{border:1px solid var(--line);background:var(--card);margin:0 0 8px;padding:0 16px}
.prose summary{cursor:pointer;font-weight:600;padding:12px 0;font-size:17px;list-style:none;position:relative;padding-right:30px}
.prose summary::-webkit-details-marker{display:none}
.prose summary:after{content:"+";position:absolute;right:0;top:9px;font-family:var(--head);font-size:24px;color:var(--gold-d)}
.prose details[open] summary:after{content:"–"}.prose details p{margin:0 0 12px;font-size:16.5px}
.prose figure{margin:1.6em 0}.prose figcaption{font-size:13.5px;color:var(--mute);margin-top:6px}
.zahlen-box{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--line);border:1px solid var(--line);margin:26px 0;max-width:760px}
.zahlen-box div{background:var(--card);padding:14px 16px}.zahlen-box b{display:block;font-family:var(--head);font-size:26px;color:var(--green);font-weight:600;line-height:1.1}
.zahlen-box small{color:var(--mute);font-size:13.5px}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:30px 0 0;max-width:760px}.chips a{border:1px solid var(--line);background:#fff;padding:5px 11px;font-size:13.5px;font-weight:600}
.autor{display:grid;grid-template-columns:56px 1fr;gap:16px;background:var(--card);border:1px solid var(--line);padding:18px 20px;margin:30px 0 0;max-width:760px}
.autor .av{width:56px;height:56px;background:var(--green);color:var(--gold);display:grid;place-items:center;font-family:var(--head);font-size:22px;font-weight:700}
.autor b{display:block;font-size:16px}.autor p{margin:4px 0 0;font-size:15px;color:#2f3a35}
.teilen{display:flex;gap:8px;margin:18px 0 0;font-size:14px;flex-wrap:wrap}.teilen a{border:1px solid var(--line);background:#fff;padding:6px 12px;font-weight:600}
.welt{margin-top:44px}
/* Footer */
.foot{background:var(--green);color:#cfdad2;margin-top:40px;padding:40px 0 24px;font-size:14.5px}
.foot-in{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:36px}
.foot .wordmark{color:#fff}.foot .wordmark em{color:var(--gold)}.foot .claim{color:#9fb3a6}
.foot h4{color:#fff;font:700 12px/1 var(--body);letter-spacing:.1em;text-transform:uppercase;margin-bottom:12px}
.foot ul{list-style:none;margin:0;padding:0}.foot li{padding:4px 0}.foot a:hover{color:#fff}
.foot-bar{border-top:1px solid rgba(255,255,255,.14);margin-top:30px;padding-top:16px;display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;font-size:13.5px;color:#9fb3a6}
@media (max-width:1024px){
  .cols{grid-template-columns:1fr}.aufmacher{grid-template-columns:1fr}.aufmacher h1{font-size:32px}
  .gefragt{grid-template-columns:1fr 1fr}.gefragt .g:nth-child(2){border-right:0}.gefragt .g{border-bottom:1px solid var(--line)}
  .foot-in{grid-template-columns:1fr 1fr}.service .links{display:none}.suche{width:300px}
}
@media (max-width:760px){
  :root{--gutter:16px}
  .masthead-in{flex-wrap:wrap;gap:12px;padding:12px 0}.service{order:3;width:100%;align-items:stretch}.suche{width:100%}
  .burger{display:inline-block;margin-left:auto;border:1.5px solid var(--green);background:#fff;padding:8px 12px;font:600 14px var(--body)}
  .nav ul{overflow-x:auto;scrollbar-width:none}.nav a{white-space:nowrap;padding:11px 12px}.nav .alle{display:none}
  .aufmacher{padding:16px}.aufmacher h1{font-size:28px}.gefragt{grid-template-columns:1fr}.gefragt .g{border-right:0;margin:0;padding-right:0}
  .split,.grid3{grid-template-columns:1fr}.rows-2{columns:1}.ressort-head{flex-wrap:wrap}.ressort-head p{flex-basis:100%;order:3}.rows-img li{grid-template-columns:1fr}.rows-img h3{font-size:19px}
  .rubrik-head{padding:18px}.rubrik-head h1{font-size:30px}.art-head h1{font-size:30px}.prose{font-size:17px}.prose h2{font-size:24px}
  .zahlen-box{grid-template-columns:1fr}.register{columns:1}.foot-in{grid-template-columns:1fr}
}

/* WordPress-Ergänzungen */
.skip,.screen-reader-text,.sr{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.skip:focus{left:8px;top:8px;width:auto;height:auto;background:var(--green);color:#fff;padding:8px 12px;z-index:10}
.brand .custom-logo{max-height:60px;width:auto}.foot .custom-logo{max-height:46px;width:auto}
.dot{background:var(--mute)}
.kick a,.kick{color:inherit}
.noimg{display:block;background:var(--hell);aspect-ratio:3/2}.gefragt .noimg,.top .noimg{aspect-ratio:1;width:72px;height:72px}.rows .noimg{width:84px;height:62px}
.rows-img .noimg{aspect-ratio:3/2}
.mobile-nav{display:none;background:var(--card);border-bottom:1px solid var(--line)}
.nav-open .mobile-nav{display:block}
.mobile-nav .cols2{display:grid;grid-template-columns:1fr 1fr;gap:20px;padding:18px 0}
.mobile-nav b{display:block;font:700 11px var(--body);letter-spacing:.12em;text-transform:uppercase;color:var(--mute);margin-bottom:6px}
.mobile-nav a{display:block;padding:7px 0;font:600 16px var(--body);border-bottom:1px solid var(--line)}
.nav li.on a{border-top-color:var(--gold)}.nav .current-menu-item a{border-top-color:var(--gold);background:var(--hell)}
.suche-wrap{margin-top:16px;max-width:420px}
.ad{display:flex;align-items:center;justify-content:center;background:var(--hell);border:1px dashed var(--line);color:var(--mute);font:600 12px var(--body);letter-spacing:.1em;text-transform:uppercase}
.ad-top{min-height:120px;margin:0 0 20px}.ad-mid{min-height:100px;margin:4px 0 36px}.ad-rail{min-height:600px}.ad-inline{min-height:250px;margin:1.6em 0}
.ad.loaded,.ad:has(ins),.ad:has(iframe){background:none;border:0}.ad-wrap{min-width:0}
.pager .nav-links{display:flex;flex-wrap:wrap;gap:6px;font-weight:600}
.pager .page-numbers{display:inline-block;min-width:40px;text-align:center;padding:8px 10px;border:1px solid var(--line);background:#fff}
.pager .page-numbers.current{background:var(--green);color:#fff;border-color:var(--green)}
.pager .page-numbers.dots{border:0;background:none}.pager .prev,.pager .next{min-width:auto;padding:8px 14px}.pager h2{display:none}
.leer{color:var(--mute)}
.cols-art{margin-top:0}
.prose .faq details{margin:0 0 8px}.prose .faq summary{font-weight:600}
.prose .merke{background:var(--tint);border-left:4px solid var(--green);padding:14px 18px;margin:1.4em 0;font-size:16.5px}
.prose img{height:auto}.prose .wp-caption{max-width:100%}.prose .wp-caption-text{font-size:13.5px;color:var(--mute)}
.prose iframe{max-width:100%}
.yt{position:relative;aspect-ratio:16/9;background:#000;margin:1.6em 0;cursor:pointer}.yt img{width:100%;height:100%;object-fit:cover;opacity:.85}.yt button{position:absolute;left:50%;top:50%;transform:translate(-50%,-50%);background:var(--green);color:#fff;border:0;padding:12px 18px;font:600 15px var(--body);cursor:pointer}.yt iframe{position:absolute;inset:0;width:100%;height:100%;border:0}
.page-links{margin:1em 0;font-weight:600}
.comments{max-width:720px;margin:34px 0 0;padding-top:20px;border-top:1px solid var(--line)}.comments h2{font-size:22px}
.comment-list{list-style:none;padding:0;margin:0}.comment-list li{padding:12px 0;border-bottom:1px solid var(--line)}.comment-meta{font-size:13.5px;color:var(--mute)}
.comment-form label{display:block;font-weight:600;font-size:14px;margin-top:10px}.comment-form input,.comment-form textarea{width:100%;border:1px solid var(--line);padding:8px;font:inherit}.comment-form .submit{background:var(--green);color:#fff;border:0;padding:10px 16px;font:600 14px var(--body);margin-top:10px;cursor:pointer}
.page-body{max-width:760px;font-size:18px;line-height:1.7}.page-body p{margin:0 0 1.2em}.page-body h2{font-size:28px;margin:1.6em 0 .5em}.page-body h3{font-size:22px;margin:1.3em 0 .4em}
.art-head.seite{padding:0 0 10px}.art-head.seite h1{font-size:40px}