.ifrs-overview-page[data-astro-cid-jigndexb]{position:relative;z-index:10;overflow:hidden}.ifrs-overview-page[data-astro-cid-jigndexb]:before{content:"";position:absolute;inset:0 0 auto;height:760px;pointer-events:none;background:linear-gradient(180deg,rgba(212,175,55,.13),transparent 68%),radial-gradient(circle at 50% 0%,rgba(212,175,55,.2),transparent 44%);opacity:.85;z-index:-1}.container[data-astro-cid-jigndexb]{max-width:1200px;margin:0 auto;padding:0 2rem}.container[data-astro-cid-jigndexb].narrow{max-width:880px}.basic-hero[data-astro-cid-jigndexb]{padding:10rem 0 6rem;text-align:center;border-bottom:1px solid var(--border)}.hero-badge[data-astro-cid-jigndexb]{display:inline-block;margin-bottom:2rem;padding:.55rem 1.5rem;border:1px solid var(--border);border-radius:100px;background:#d4af3726;color:var(--accent);font-size:.85rem;font-weight:800;letter-spacing:.12em}.basic-hero[data-astro-cid-jigndexb] h1[data-astro-cid-jigndexb]{max-width:980px;margin:0 auto 1.5rem;font-size:clamp(2.35rem,5.8vw,4.45rem);line-height:1.18;overflow-wrap:anywhere}.hero-lead[data-astro-cid-jigndexb]{max-width:780px;margin:0 auto;font-size:1.14rem;line-height:1.95}.content-section[data-astro-cid-jigndexb]{padding:7rem 0;border-bottom:1px solid var(--border)}.content-section[data-astro-cid-jigndexb].alt{background:linear-gradient(180deg,#ffffff06,#d4af3709)}.section-kicker[data-astro-cid-jigndexb]{color:var(--accent);font-size:.78rem;font-weight:800;letter-spacing:.22em;text-transform:uppercase;margin-bottom:1rem}.content-section[data-astro-cid-jigndexb] h2[data-astro-cid-jigndexb]{font-size:clamp(1.85rem,4vw,2.65rem);line-height:1.45;margin:0 0 2rem;overflow-wrap:anywhere}.content-section[data-astro-cid-jigndexb] p[data-astro-cid-jigndexb]{font-size:1rem;line-height:2;margin:0 0 1.4rem}.concept-card[data-astro-cid-jigndexb],.insight-block[data-astro-cid-jigndexb]{margin-top:2.5rem;padding:2rem;border:1px solid rgba(212,175,55,.35);border-radius:20px;background:linear-gradient(145deg,rgba(212,175,55,.1),transparent 62%),#ffffff0b;box-shadow:0 18px 50px #0000003d}.card-label[data-astro-cid-jigndexb]{display:inline-block;color:var(--accent);font-size:.72rem;font-weight:800;letter-spacing:.18em;text-transform:uppercase;margin-bottom:.75rem}.concept-card[data-astro-cid-jigndexb] p[data-astro-cid-jigndexb],.insight-block[data-astro-cid-jigndexb] p[data-astro-cid-jigndexb]{margin-bottom:0}.insight-block[data-astro-cid-jigndexb] p[data-astro-cid-jigndexb]+p[data-astro-cid-jigndexb]{margin-top:1.2rem}.insight-block[data-astro-cid-jigndexb] h3[data-astro-cid-jigndexb]{color:var(--text-main)!important;font-size:1.25rem;margin:0 0 1rem}.framework-panel[data-astro-cid-jigndexb]{display:grid;gap:1rem;margin-top:3rem}.framework-item[data-astro-cid-jigndexb]{display:grid;grid-template-columns:96px minmax(0,1fr);grid-template-rows:auto auto;column-gap:1.75rem;row-gap:.5rem;align-items:baseline;padding:1.75rem;border:1px solid rgba(212,175,55,.32);border-radius:18px;background:#ffffff0a}.framework-item[data-astro-cid-jigndexb] span[data-astro-cid-jigndexb]{grid-column:1;grid-row:1 / span 2;color:var(--accent);font-family:Cinzel,"Noto Serif JP",serif;font-size:1.5rem;font-weight:700;line-height:1.2}.framework-item[data-astro-cid-jigndexb] h3[data-astro-cid-jigndexb]{grid-column:2;grid-row:1;color:var(--text-main)!important;font-size:1.15rem;line-height:1.5;margin:0}.framework-item[data-astro-cid-jigndexb] p[data-astro-cid-jigndexb]{grid-column:2;grid-row:2;font-size:.95rem;line-height:1.85;margin:0}.expert-section[data-astro-cid-jigndexb]{padding:8rem 0 4rem}.expert-inner[data-astro-cid-jigndexb]{padding:4rem;border-radius:30px;text-align:center}.expert-badge[data-astro-cid-jigndexb]{display:inline-block;margin-bottom:1.5rem;padding:.4rem 1.2rem;border-radius:100px;background:#8b65082e;color:#8b6508;font-size:.8rem;font-weight:800;letter-spacing:.1em}.expert-inner[data-astro-cid-jigndexb] h2[data-astro-cid-jigndexb]{margin:0 0 2rem}.expert-inner[data-astro-cid-jigndexb] blockquote[data-astro-cid-jigndexb]{max-width:820px;margin:0 auto 2rem;padding:0;border:none;color:#3b3126!important;font-size:1.08rem;font-style:italic;font-weight:600;line-height:2}.expert-note[data-astro-cid-jigndexb]{max-width:720px;margin:0 auto;font-size:.8rem;opacity:.58}.back-section[data-astro-cid-jigndexb]{padding:0 0 10rem;text-align:center}.back-link[data-astro-cid-jigndexb]{display:inline-flex;align-items:center;justify-content:center;min-width:220px;padding:1rem 2.35rem;border:1px solid var(--border);border-radius:100px;background:#ffffff08;color:var(--text-main)!important;font-weight:800;text-decoration:none!important;transition:transform .2s ease,border-color .2s ease,color .2s ease,box-shadow .2s ease}.back-link[data-astro-cid-jigndexb]:before{content:"←";margin-right:.6rem;color:var(--accent)}.back-link[data-astro-cid-jigndexb]:hover{transform:translateY(-2px);border-color:var(--accent);color:var(--accent)!important;box-shadow:0 12px 45px #d4af3724}@media(max-width:900px){.framework-item[data-astro-cid-jigndexb]{grid-template-columns:1fr;grid-template-rows:none;row-gap:.6rem}.framework-item[data-astro-cid-jigndexb] span[data-astro-cid-jigndexb],.framework-item[data-astro-cid-jigndexb] h3[data-astro-cid-jigndexb],.framework-item[data-astro-cid-jigndexb] p[data-astro-cid-jigndexb]{grid-column:1;grid-row:auto}}@media(max-width:640px){.container[data-astro-cid-jigndexb]{padding:0 1.25rem}.basic-hero[data-astro-cid-jigndexb]{padding:8rem 0 4.5rem}.content-section[data-astro-cid-jigndexb]{padding:5rem 0}.concept-card[data-astro-cid-jigndexb],.insight-block[data-astro-cid-jigndexb],.framework-item[data-astro-cid-jigndexb]{padding:1.5rem;border-radius:16px}.expert-section[data-astro-cid-jigndexb]{padding:5rem 0 3rem}.expert-inner[data-astro-cid-jigndexb]{padding:3rem 1.5rem;border-radius:24px}.back-link[data-astro-cid-jigndexb]{width:100%;min-width:0}}