@font-face{font-family:'Archivo Narrow';font-style:normal;font-weight:400 700;font-display:swap;src:url(fonts/archivo-narrow-latin-ext.woff2) format('woff2');unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}
@font-face{font-family:'Archivo Narrow';font-style:normal;font-weight:400 700;font-display:swap;src:url(fonts/archivo-narrow-latin.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:'Piazzolla';font-style:normal;font-weight:100 900;font-display:swap;src:url(fonts/piazzolla-latin-ext.woff2) format('woff2');unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}
@font-face{font-family:'Piazzolla';font-style:normal;font-weight:100 900;font-display:swap;src:url(fonts/piazzolla-latin.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:'Piazzolla';font-style:italic;font-weight:100 900;font-display:swap;src:url(fonts/piazzolla-latin-ext-italic.woff2) format('woff2');unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}
@font-face{font-family:'Piazzolla';font-style:italic;font-weight:100 900;font-display:swap;src:url(fonts/piazzolla-latin-italic.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
/* FiscalPress — „Registru contabil și cont în T”. Prefix: fs. Fără fundaluri închise. */
:root{--p:#f3f7f1;--w:#fcfdfb;--k:#1c2b4a;--r:#d2473d;--rt:#b3311f;--g:#9cc3a5;--gl:#dcebdf;--y:#ffe066;--m:#4a586e;--h:'Archivo Narrow','Arial Narrow',Arial,sans-serif;--b:Piazzolla,Georgia,'Times New Roman',serif;--mx:max(12px,calc(50vw - 686px))}
/* resetări cu specificitate zero, care ocolesc bannerul de cookie al temei */
:where(:not(.sn-consent,.sn-consent *)){box-sizing:border-box}
::before,::after{box-sizing:border-box}
:where(h1,h2,h3,p,ul,ol,dl,dd,figure):where(:not(.sn-consent *)){margin:0}
:where(ul,ol):where(:not(.sn-consent *)){padding:0;list-style:none}
:where(a):where(:not(.sn-consent *)){color:inherit}
:where(img){display:block;max-width:100%;height:auto}
:where(button,input):where(:not(.sn-consent *)){font:inherit;color:inherit;border-radius:0}
:where(a,button,input,summary):where(:not(.sn-consent *)):focus-visible{outline:3px solid var(--rt);outline-offset:2px}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:20px}
body{margin:0;background:var(--p) repeating-linear-gradient(transparent 0 31px,rgba(156,195,165,.3) 31px 32px);color:var(--k);font:18px/1.6 var(--b)}
/* linia roșie de margine a registrului, pe toată înălțimea paginii */
body::before{content:"";position:fixed;z-index:60;top:0;bottom:0;left:var(--mx);width:6px;border:solid var(--r);border-width:0 1.5px;opacity:.85;pointer-events:none}
.fs-w{max-width:1400px;margin-inline:auto;padding:0 24px 0 40px}
.fs-main,.fs-ft{overflow-x:clip}
.fs-vh{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}
.fs-skip{position:absolute;left:-999px;top:8px;z-index:99;padding:10px 14px;background:var(--k);color:#fff}
.fs-skip:focus{left:50px}
.fs-ar{display:inline-block;transition:transform .25s}
a:hover .fs-ar{transform:translateX(5px)}
.fs-noimg{display:block;width:100%;height:100%;min-height:60px;background:repeating-linear-gradient(135deg,var(--gl) 0 10px,var(--w) 10px 20px)}

/* ---------- antet ---------- */
.fs-hd{background:var(--w);border-bottom:4px solid var(--k)}
.fs-hd__top{display:flex;justify-content:space-between;gap:16px;padding-block:8px;border-bottom:1px solid var(--g);font:600 12.5px/1.3 var(--h);letter-spacing:.09em;text-transform:uppercase;color:var(--m)}
.fs-hd__main{display:flex;align-items:center;gap:24px;padding-block:18px 16px}
.fs-logo{display:inline-flex;align-items:center;gap:12px;min-height:44px;color:var(--k);text-decoration:none}
.fs-logo__i{flex:none;width:44px;height:44px}
.fs-logo__n{font:700 40px/1 var(--h);letter-spacing:.02em;text-transform:uppercase;white-space:nowrap}
.fs-logo__n i{margin-left:.16em;font-style:normal;font-weight:400;color:var(--rt)}
.fs-logo__t{transform-origin:23px 13px;transition:transform .35s}
.fs-logo:hover .fs-logo__t{transform:scaleY(1.14)}
.fs-s{display:flex;margin-left:auto;border:2px solid var(--k);background:#fff}
.fs-s input{width:280px;min-height:44px;padding:8px 12px;border:0;background:none;font:16px var(--b)}
.fs-s button{padding:0 16px;border:0;background:var(--k);color:#fff;font:700 14px var(--h);letter-spacing:.09em;text-transform:uppercase;cursor:pointer}
.fs-burger{display:none;flex:none;width:46px;height:46px;margin-left:auto;padding:12px 10px;border:2px solid var(--k);background:#fff;cursor:pointer}
.fs-burger span{display:block;height:2.5px;margin:3.5px 0;background:var(--k);transition:transform .25s,opacity .2s}
.fs-burger[aria-expanded=true] span:nth-child(1){transform:translateY(6px) rotate(45deg)}
.fs-burger[aria-expanded=true] span:nth-child(2){opacity:0}
.fs-burger[aria-expanded=true] span:nth-child(3){transform:translateY(-6px) rotate(-45deg)}
/* filele registrului */
.fs-nav{overflow:hidden}
.fs-tabs{display:flex;gap:6px;align-items:flex-end}
.fs-tabs li{flex:1}
.fs-tabs a{display:block;padding:9px 18px 13px 14px;background:var(--gl);clip-path:polygon(0 0,calc(100% - 16px) 0,100% 16px,100% 100%,0 100%);text-decoration:none;font:700 17.5px/1.2 var(--h);transform:translateY(5px);transition:transform .22s}
.fs-tabs small{display:block;margin-bottom:1px;font:600 11.5px var(--h);letter-spacing:.12em;text-transform:uppercase;color:var(--rt)}
.fs-tabs a:hover,.fs-tabs a[aria-current]{transform:none}
.fs-tabs a:hover{background:var(--y)}
.fs-tabs a[aria-current]{background:var(--k);color:#fff}
.fs-tabs a[aria-current] small{color:var(--y)}

/* ---------- elemente comune ---------- */
.fs-lema{margin:30px 0 24px;font:600 clamp(20px,2.3vw,28px)/1.35 var(--h)}
.fs-lema span{background:linear-gradient(transparent 58%,var(--y) 58%);-webkit-box-decoration-break:clone;box-decoration-break:clone;padding:0 4px}
.fs-lbl{display:flex;align-items:center;gap:10px;margin-bottom:16px;font:700 13px var(--h);letter-spacing:.13em;text-transform:uppercase;color:var(--rt)}
.fs-lbl i{display:grid;place-items:center;width:26px;height:26px;border:2px solid;border-radius:50%;font-style:normal;font-size:14px;letter-spacing:0}
.fs-btn{display:inline-flex;align-items:center;gap:10px;min-height:46px;padding:10px 18px;background:var(--k);color:#fff;text-decoration:none;font:700 15px var(--h);letter-spacing:.09em;text-transform:uppercase}
.fs-sec{display:flex;flex-wrap:wrap;align-items:baseline;gap:6px 18px;margin-bottom:14px}
.fs-sec h2,.fs-fila__hd h2{font:700 clamp(30px,3.5vw,44px)/1 var(--h);letter-spacing:.01em;text-transform:uppercase}
.fs-sec p{color:var(--m);font-style:italic}
dt{font:700 11.5px var(--h);letter-spacing:.12em;text-transform:uppercase;color:var(--m)}
dd{font:700 19px/1.25 var(--h)}
/* titlurile se subliniază cu „marker” la hover */
a:hover :is(h2,h3,strong,.fs-rd__t,.fs-jr__t),.fs-ft__c a:hover span{text-decoration:underline var(--y) .24em;text-underline-offset:-.12em;text-decoration-skip-ink:none}
/* rând tras cu markerul: fundal galben care se întinde de la stânga */
.fs-jr,.fs-rd{position:relative;z-index:0;text-decoration:none;border-bottom:1px solid var(--g)}
.fs-jr::before,.fs-rd::before{content:"";position:absolute;z-index:-1;inset:4px 0;background:var(--y);transform:scaleX(0);transform-origin:left;transition:transform .35s}
.fs-jr:hover::before,.fs-rd:hover::before,.fs-jr:focus-visible::before,.fs-rd:focus-visible::before{transform:none}
.fs-jr:hover :is(.fs-jr__t,.fs-rd__t),.fs-rd:hover .fs-rd__t{text-decoration:none}
.fs-rv{transition:opacity .6s,transform .6s}
.fs-rv:not(.is-in){opacity:0;transform:translateY(16px)}

/* ---------- eroul: cont în T ---------- */
.fs-t{margin-bottom:58px}
.fs-t__bar{position:relative;display:flex;justify-content:space-between;align-items:baseline;gap:16px;padding-bottom:13px;font:600 13.5px var(--h);letter-spacing:.09em;text-transform:uppercase;color:var(--m)}
.fs-t__ct b{margin-left:6px;font-size:27px;letter-spacing:.02em;color:var(--k)}
.fs-t__bar::after,.fs-t__cols::before{content:"";position:absolute;background:var(--k);transition:transform .8s cubic-bezier(.2,.7,.2,1)}
.fs-t__bar::after{left:0;right:0;bottom:0;height:7px;transform-origin:left}
.fs-t__cols{position:relative;display:grid;grid-template-columns:59% 41%}
.fs-t__cols::before{top:0;bottom:0;left:59%;width:5px;margin-left:-2.5px;transform-origin:top;transition-delay:.55s}
.js .fs-t:not(.is-in) .fs-t__bar::after{transform:scaleX(0)}
.js .fs-t:not(.is-in) .fs-t__cols::before{transform:scaleY(0)}
.fs-t__l{padding:22px 38px 8px 0}
.fs-t__r{display:flex;flex-direction:column;padding:22px 0 8px 38px}
.fs-t__lead{display:block;text-decoration:none}
.fs-t__img,.fs-cd__i,.fs-inv__img{display:block;overflow:hidden;border:2px solid var(--k);background:var(--gl)}
.fs-t__img{aspect-ratio:16/9}
.fs-t__img img,.fs-cd__i img,.fs-inv__img img,.fs-t__th img{width:100%;height:100%;object-fit:cover;transition:transform .6s}
a:hover :is(.fs-t__img,.fs-cd__i) img{transform:scale(1.04)}
.fs-t__lead h2{margin:18px 0 12px;font:700 clamp(30px,3.7vw,48px)/1.06 var(--h)}
.fs-t__ex{max-width:56ch;margin-bottom:18px;font-size:19px;color:var(--m)}
.fs-t__list{flex:1;display:grid;align-content:space-between}
.fs-t__list li+li,.fs-pl__l li+li{border-top:1px solid var(--g)}
.fs-t__list a,.fs-pl__l a{display:grid;grid-template-columns:76px 1fr;gap:14px;align-items:center;padding:14px 0;text-decoration:none}
.fs-t__th{display:block;width:76px;height:76px;overflow:hidden;border:1.5px solid var(--k);background:var(--gl)}
.fs-t__list em,.fs-pl__l em,.fs-env__win em{display:block;margin-bottom:3px;font:600 12.5px var(--h);letter-spacing:.08em;text-transform:uppercase;font-style:normal;color:var(--m)}
.fs-t__list strong,.fs-pl__l strong{font:700 21px/1.18 var(--h)}
.fs-t__sold{margin-top:14px;padding-top:12px;border-top:3px double var(--k);font:600 14px var(--h);letter-spacing:.06em;text-transform:uppercase;color:var(--m)}
.fs-t__sold b{font-size:23px;color:var(--k);font-variant-numeric:tabular-nums}

/* ---------- jurnalul ---------- */
.fs-jur{margin-bottom:64px}
.fs-jur__hd,.fs-jr{display:grid;grid-template-columns:70px 92px 1fr 200px}
.fs-jur__hd,.fs-inv__hd,.fs-fc__th{border-block:2px solid var(--k);background:var(--gl);font:700 12px var(--h);letter-spacing:.12em;text-transform:uppercase;color:var(--m)}
.fs-jur__hd span,.fs-inv__hd span,.fs-jr>*{padding:11px 12px;border-left:1px solid var(--g)}
.fs-jur__hd span:first-child,.fs-inv__hd span:first-child,.fs-jr>:first-child{border-left:0}
.fs-jur__l,.fs-inv__l{background:var(--w)}
.fs-jr{min-height:48px}
.fs-jr__n,.fs-rd__n{font:700 17px/1.5 var(--h);color:var(--rt);font-variant-numeric:tabular-nums}
.fs-jr time,.fs-rd time{font:600 13.5px/1.95 var(--h);letter-spacing:.05em;text-transform:uppercase;color:var(--m)}
.fs-jr__t{font:600 19.5px/1.3 var(--h)}
.fs-jr__c{font:600 13px/2 var(--h);letter-spacing:.06em;text-transform:uppercase;color:var(--m)}

/* ---------- filele registrului ---------- */
.fs-fila{padding:8px 0 60px}
.fs-fila__hd{display:grid;grid-template-columns:auto 1fr auto;align-items:end;gap:6px 20px;margin-bottom:24px;padding-bottom:10px;border-bottom:4px solid var(--k)}
.fs-fila__no{display:inline-block;padding:9px 24px 8px 12px;background:var(--k);color:#fff;clip-path:polygon(0 0,calc(100% - 12px) 0,100% 12px,100% 100%,0 100%);font:700 13px/1 var(--h);letter-spacing:.12em;text-transform:uppercase}
.fs-fila__hd p{grid-column:1/3;max-width:80ch;font-size:16.5px;font-style:italic;color:var(--m)}
.fs-more{grid-area:1/3/3/4;display:inline-flex;align-items:center;gap:8px;min-height:44px;border-bottom:2px solid var(--r);text-decoration:none;font:700 14px var(--h);letter-spacing:.08em;text-transform:uppercase}
.fs-cd a{display:block;text-decoration:none}
.fs-cd__i{aspect-ratio:3/2}
.fs-cd time{display:block;margin:10px 0 4px;font:600 12.5px var(--h);letter-spacing:.08em;text-transform:uppercase;color:var(--m)}
.fs-cd h3{font:700 22px/1.15 var(--h)}
.fs-cd--big h3{font-size:28px}
.fs-cd p{margin-top:8px;font-size:16.5px;line-height:1.5;color:var(--m)}
.fs-rl{margin-top:16px;border-top:1px solid var(--g)}
.fs-rd{display:grid;grid-template-columns:74px 1fr 22px;gap:10px;align-items:baseline;min-height:46px;padding:11px 6px}
.fs-rl--n .fs-rd,.fs-fc__th{grid-template-columns:34px 70px 1fr 22px}
.fs-rd__t{font:600 18.5px/1.25 var(--h)}
/* TVA: două coloane în T (tija urcă până la linia din antetul filei) */
.fs-tt{position:relative;display:grid;grid-template-columns:1fr 1fr}
.fs-tt::before{content:"";position:absolute;top:-24px;bottom:0;left:50%;width:4px;margin-left:-2px;background:var(--k)}
.fs-tt__c:first-child{padding-right:34px}
.fs-tt__c:last-child{padding-left:34px}
/* fișă de cont */
.fs-fc,.fs-bal,.fs-inv{background:var(--w);border:2px solid var(--k)}
.fs-fc__hd{display:grid;grid-template-columns:2fr 1fr 1.4fr;border-bottom:2px solid var(--k);background:var(--gl)}
.fs-fc__hd div,.fs-meta div{padding:10px 16px;border-left:1px solid var(--g)}
.fs-fc__hd div:first-child,.fs-meta div:first-child{border-left:0}
.fs-fc__b{display:grid;grid-template-columns:1fr 1.15fr;gap:30px;padding:22px}
.fs-fc__th{display:grid;gap:10px;padding:8px 6px}
.fs-fc .fs-rl{margin-top:0;border-top:0}
.fs-fc__b--1{grid-template-columns:minmax(0,560px)}
.fs-fc .fs-cd__i{aspect-ratio:16/9}
/* balanță pe trei coloane */
.fs-bal{display:grid;grid-template-columns:repeat(3,1fr)}
.fs-bal__c{padding:0 20px 20px;border-left:3px double var(--k)}
.fs-bal__c:first-child{border-left:0}
.fs-bal__h{margin:0 -20px 18px;padding:8px 20px;border-bottom:2px solid var(--k);background:var(--gl);font:700 12px var(--h);letter-spacing:.14em;text-transform:uppercase;text-align:center;color:var(--m)}
.fs-bal__tot,.fs-inv__tot{grid-column:1/-1;display:flex;justify-content:space-between;align-items:center;gap:16px;padding:8px 20px;border-top:3px double var(--k);font:700 15px var(--h);letter-spacing:.1em;text-transform:uppercase}
.fs-bal__tot a,.fs-inv__tot a{display:inline-flex;align-items:center;gap:8px;min-height:44px;border-bottom:2px solid var(--r);text-decoration:none}
/* factură */
.fs-inv__top{display:grid;grid-template-columns:auto 1fr 190px;gap:30px;align-items:center;padding:20px 22px;border-bottom:2px solid var(--k)}
.fs-inv__ttl{font:700 52px/1 var(--h);letter-spacing:.05em;text-transform:uppercase;color:var(--w);-webkit-text-stroke:1.5px var(--k);paint-order:stroke fill}
.fs-inv dl{display:grid;gap:5px}
.fs-inv dl div{display:grid;grid-template-columns:84px 1fr;align-items:baseline;border-bottom:1px dotted var(--k)}
.fs-inv__img{aspect-ratio:3/2}
.fs-inv__hd,.fs-inv .fs-jr{display:grid;grid-template-columns:70px 1fr 104px}
.fs-inv__hd{border-top:0}
/* plic cu fereastră și ștampilă de registratură */
.fs-pl{display:grid;grid-template-columns:1.1fr 1fr;gap:40px;align-items:start}
.fs-env{position:relative;display:block;min-height:340px;padding:132px 28px 30px;overflow:hidden;border:2px solid var(--k);background:#fff;text-decoration:none}
.fs-env__flap{position:absolute;inset:0 0 auto;height:118px;background:linear-gradient(to bottom right,transparent calc(50% - 1px),var(--k) calc(50% - 1px) calc(50% + 1px),transparent calc(50% + 1px)) left/50% 100% no-repeat,linear-gradient(to bottom left,transparent calc(50% - 1px),var(--k) calc(50% - 1px) calc(50% + 1px),transparent calc(50% + 1px)) right/50% 100% no-repeat;opacity:.55}
.fs-env__win{position:relative;display:block;max-width:460px;padding:18px 20px;border:2px solid var(--k);border-radius:14px;background:var(--p)}
.fs-env__win strong{display:block;margin:6px 0 8px;font:700 27px/1.12 var(--h)}
.fs-env__win span{display:block;font-size:16px;line-height:1.45;color:var(--m)}
.fs-stamp{position:absolute;right:24px;top:22px;display:grid;justify-items:center;gap:2px;padding:9px 15px;border:3px solid var(--rt);background:rgba(255,255,255,.8);color:var(--rt);font:700 12.5px var(--h);letter-spacing:.14em;text-transform:uppercase;transform:rotate(-7deg);transition:transform .4s cubic-bezier(.3,1.7,.5,1),opacity .2s}
.fs-stamp b{font-size:17px}
.fs-stamp i{padding:1px 10px;border-block:1.5px solid;font-style:normal}
.fs-stamp time{letter-spacing:.06em}
.js .fs-pl:not(.is-in) .fs-stamp{opacity:0;transform:rotate(-7deg) scale(1.9)}

/* ---------- articol ---------- */
.fs-prog{display:none;position:fixed;z-index:70;inset:0 0 auto;height:6px;background:var(--y);border-bottom:1px solid var(--k);transform:scaleX(0);transform-origin:left}
@supports (animation-timeline:scroll()){.fs-prog{display:block;animation:fs-pg linear both;animation-timeline:scroll(root)}}
@keyframes fs-pg{to{transform:none}}
.fs-art{padding-top:22px}
.fs-bc{display:flex;align-items:center;gap:8px;margin-bottom:10px;font:600 13px var(--h);letter-spacing:.08em;text-transform:uppercase;color:var(--m)}
.fs-bc a{display:inline-flex;align-items:center;min-height:44px;text-decoration:none}
.fs-ah__t{max-width:21ch;margin:16px 0 14px;font:700 clamp(36px,5.5vw,68px)/1.02 var(--h);letter-spacing:-.01em;text-wrap:balance}
.fs-ah__sub{max-width:62ch;margin-bottom:22px;font-size:21px;font-style:italic;color:var(--m)}
.fs-meta{display:grid;grid-template-columns:repeat(4,1fr);border-block:2px solid var(--k);background:var(--w)}
.fs-fig{margin-top:26px}
.fs-fig img{width:100%;max-height:560px;object-fit:cover;border:2px solid var(--k)}
figcaption{margin-top:8px;font:500 13.5px var(--h);letter-spacing:.04em;color:var(--m)}
.fs-ag{margin-top:36px}
.fs-ag__hd{display:none}
.fs-toc,.fs-body{max-width:800px}
.fs-toc{margin-bottom:26px;border:2px solid var(--k);background:var(--w)}
.fs-toc summary{display:flex;justify-content:space-between;gap:10px;padding:12px 16px;list-style:none;border-bottom:2px solid var(--k);background:var(--gl);font:700 13px/1.3 var(--h);letter-spacing:.1em;text-transform:uppercase}
.fs-toc summary::-webkit-details-marker,.fs-prose summary::-webkit-details-marker{display:none}
.fs-toc li:last-child a{border-bottom:0}
.fs-toc a{display:grid;grid-template-columns:28px 1fr;gap:8px;align-items:baseline;min-height:44px;padding:10px 16px;border-bottom:1px solid var(--g);text-decoration:none;font:600 16.5px/1.25 var(--h)}
.fs-toc a span{font-weight:700;color:var(--rt);font-variant-numeric:tabular-nums}
.fs-toc a:hover,.fs-toc a.is-on{background:var(--y)}
/* bara laterală = coloana „Trimiteri”: listă editorială, fără chenare */
.fs-side{display:grid;align-content:start;gap:38px;margin-top:44px;padding-top:30px;border-top:4px solid var(--k)}
.fs-sm{min-width:0}
.fs-sm .fs-lbl{margin-bottom:10px}
.fs-sm .fs-rl{margin-top:0}
.fs-nl,.fs-fl{border-block:1px solid var(--g)}
.fs-nl li+li,.fs-fl li+li{border-top:1px solid var(--g)}
.fs-nl a{display:grid;grid-template-columns:60px 1fr;gap:6px;padding:17px 0 15px;text-decoration:none}
.fs-nl__n,.fs-pos__now b{font:700 46px/.86 var(--h);color:var(--rt);font-variant-numeric:tabular-nums}
.fs-nl strong{display:block;font:700 22px/1.15 var(--h)}
.fs-nl time{display:block;margin-top:7px;font:600 12.5px var(--h);letter-spacing:.08em;text-transform:uppercase;color:var(--m)}
.fs-fl a{display:flex;align-items:baseline;gap:12px;min-height:46px;padding:11px 0;text-decoration:none}
.fs-fl small{flex:none;width:50px;font:600 11.5px var(--h);letter-spacing:.12em;text-transform:uppercase;color:var(--rt)}
.fs-fl strong{font:700 19.5px/1.2 var(--h)}
.fs-fl a[aria-current] strong{background:linear-gradient(transparent 55%,var(--y) 55%)}
.fs-s--line{margin:16px 0 0;border:0;border-bottom:2px solid var(--k);background:none}
.fs-s--line input{flex:1;width:auto;min-width:0;padding-inline:0}
.fs-s--line button{padding:0 0 0 12px;background:none;color:var(--k)}
.fs-pos{display:none}
@media (min-width:700px) and (max-width:1099px){
.fs-side{grid-template-columns:1fr 1fr;column-gap:44px}
}
@media (min-width:1100px){
/* registru pe două coloane: „Explicație” (articolul, cu coloana Nr.) și „Trimiteri”, despărțite de tija unui T */
.fs-ag{--sw:clamp(300px,27vw,380px);--gp:clamp(48px,calc(40vw - 392px),120px);position:relative;display:grid;grid-template-columns:minmax(0,1fr) var(--sw);grid-template-rows:auto auto 1fr;column-gap:var(--gp);align-items:start}
.fs-ag::before{content:"";position:absolute;z-index:1;top:0;bottom:0;right:calc(var(--sw) + var(--gp)/2 - 1.5px);width:3px;background:var(--k)}
.fs-ag__hd{grid-area:1/1/2/-1;display:grid;grid-template-columns:62px minmax(0,1fr) calc(var(--sw) + var(--gp)/2);margin-bottom:30px}
.fs-ag__hd span:first-child{padding-inline:0 10px;text-align:right}
.fs-ag__hd span:nth-child(2){padding-left:10px}
.fs-ag__hd span:last-child{border-left:0;padding-left:calc(var(--gp)/2)}
.fs-toc{grid-area:2/2;max-width:none;margin:0;border:0;background:none}
.fs-toc summary{padding:0 0 12px;border:0;background:none;letter-spacing:.13em;color:var(--rt);pointer-events:none}
.fs-toc ol{border-top:1px solid var(--g)}
.fs-toc a,.fs-toc li:last-child a{grid-template-columns:26px 1fr;min-height:0;padding:8px 0;border-bottom:1px solid var(--g);font:500 15.5px/1.3 var(--h)}
.fs-toc a:hover,.fs-toc a.is-on{background:linear-gradient(transparent 52%,var(--y) 52%)}
.fs-body{grid-area:2/1/4/2;max-width:none;padding-left:72px;background:linear-gradient(var(--g),var(--g)) 62px 0/1px 100% no-repeat}
.fs-side{grid-area:3/2;align-self:stretch;display:flex;flex-direction:column;gap:46px;margin:0;padding-top:46px;border:0}
.fs-ag--nt .fs-side{grid-area:2/2/4/3;padding-top:0}
/* singurul modul lipicios: poziția în articol, cu linie de progres pe secțiuni */
.fs-pos{display:block;position:sticky;top:20px;padding-top:16px;border-top:3px double var(--k)}
.fs-pos__now{display:grid;grid-template-columns:60px 1fr;gap:6px;min-height:46px;margin-bottom:12px}
.fs-pos__now span{align-self:center;font:700 19.5px/1.2 var(--h)}
html:not(.js) .fs-pos__now{display:none}
.fs-pos__t{display:flex;flex-wrap:wrap;gap:4px}
.fs-pos__t a{display:grid;place-items:center;min-width:38px;height:38px;border-bottom:4px solid var(--g);text-decoration:none;font:700 15px var(--h);font-variant-numeric:tabular-nums;color:var(--m);transition:background .25s,border-color .25s}
.fs-pos__t a.is-done{border-color:var(--k);color:var(--k)}
.fs-pos__t a:hover,.fs-pos__t a.is-on{border-color:var(--rt);background:var(--y);color:var(--k)}
.fs-pos__up{display:inline-flex;align-items:center;min-height:44px;margin-top:6px;text-decoration:none;font:700 13px var(--h);letter-spacing:.08em;text-transform:uppercase;color:var(--m)}
.fs-pos__up:hover{color:var(--k)}
}
/* „Pe scurt”: trasă cu markerul */
.fs-sum{margin-bottom:30px;padding:20px 24px;border:2px solid var(--k);background:var(--w)}
.fs-sum h2{display:inline-block;margin-bottom:10px;padding:4px 10px;background:var(--y);font:700 14px var(--h);letter-spacing:.14em;text-transform:uppercase}
.fs-sum p,.fs-sum li{font-size:19px;line-height:1.75}
.fs-sum p span{background:linear-gradient(transparent 62%,rgba(255,224,102,.85) 62%);-webkit-box-decoration-break:clone;box-decoration-break:clone}
.fs-prose{font-size:19px;line-height:1.7;counter-reset:h}
.fs-prose>*+*,.fs-prose .faq>*+*{margin-top:1.15em}
.fs-prose h2{counter-increment:h;margin-top:1.9em;padding-bottom:8px;border-bottom:3px double var(--k);font:700 31px/1.12 var(--h);scroll-margin-top:20px}
.fs-prose h2::before{content:counter(h,decimal-leading-zero);margin-right:12px;font-size:.68em;vertical-align:.14em;color:var(--rt)}
.fs-prose h3{margin-top:1.5em;font:700 23px/1.2 var(--h)}
.fs-prose a{text-decoration:underline var(--r) 2px;text-underline-offset:3px}
.fs-prose a:hover{background:var(--y)}
.fs-prose :is(ul,ol){display:grid;gap:8px}
.fs-prose li{position:relative;padding-left:30px}
.fs-prose ul>li::before{content:"";position:absolute;left:4px;top:.72em;width:14px;height:3px;background:var(--r)}
.fs-prose ol{counter-reset:o}
.fs-prose ol>li{counter-increment:o}
.fs-prose ol>li::before{content:counter(o) ".";position:absolute;left:0;font:700 17px/1.9 var(--h);color:var(--rt)}
.fs-prose figure img{width:100%;border:2px solid var(--k)}
/* tabel = fișă de cont */
.fs-prose .tbl{overflow-x:auto;border:2px solid var(--k);background:var(--w)}
.fs-prose table{width:100%;min-width:480px;border-collapse:collapse;font-size:17px;line-height:1.45}
.fs-prose th{border-bottom:2px solid var(--k);background:var(--gl);font:700 13px var(--h);letter-spacing:.1em;text-transform:uppercase;text-align:left}
.fs-prose :is(th,td){padding:11px 14px;border-left:1px solid var(--g);vertical-align:top}
.fs-prose tr>:first-child{border-left:0}
.fs-prose td{border-top:1px solid var(--g)}
.fs-prose tbody td:first-child{font-weight:600}
.fs-prose .faq-list{border-top:2px solid var(--k)}
.fs-prose details{border-bottom:1px solid var(--k)}
.fs-prose summary{display:flex;justify-content:space-between;gap:16px;min-height:48px;padding:14px 4px;list-style:none;cursor:pointer;font:700 21px/1.25 var(--h)}
.fs-prose summary::after{content:"+";flex:none;font:700 26px/1 var(--h);color:var(--rt);transition:transform .25s}
.fs-prose details[open] summary::after{transform:rotate(45deg)}
.fs-prose details>:not(summary){padding:0 4px 16px}
.fs-nota{margin-top:34px;padding:14px 18px;border:1.5px dashed var(--k);background:var(--w);font-size:16.5px;font-style:italic}
.fs-end{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:flex-end;gap:20px 24px;margin:30px 0 10px;padding-top:18px;border-top:3px double var(--k)}
.fs-sign{font:700 20px/1.3 var(--h)}
.fs-sign span,.fs-share span{display:block;font:600 12.5px var(--h);letter-spacing:.1em;text-transform:uppercase;color:var(--m)}
.fs-share{display:flex;flex-wrap:wrap;align-items:center;gap:8px}
.fs-share :is(a,button){display:inline-flex;align-items:center;min-height:44px;padding:0 14px;border:2px solid var(--k);background:var(--w);text-decoration:none;font:700 14px var(--h);letter-spacing:.06em;text-transform:uppercase;cursor:pointer}
.fs-share :is(a,button):hover{background:var(--y)}
.fs-rel{margin-top:54px;padding:36px 0 50px;border-top:4px solid var(--k);background:rgba(252,253,251,.7)}
.fs-rel__g{display:grid;grid-template-columns:repeat(4,1fr);gap:26px;margin-top:12px}
/* pe ecran lat numărul secțiunii stă în coloana „Nr.” a registrului */
@media (min-width:1100px){
.fs-prose{font-size:20px}
.fs-prose h2{position:relative}
.fs-prose h2::before{position:absolute;top:.1em;right:calc(100% + 22px);margin:0;font-size:.8em}
}
@media (min-width:1400px){
.fs-prose{font-size:21px}
}

/* ---------- subsol ---------- */
.fs-ft{padding-bottom:26px;border-top:4px solid var(--k);background:#e2ecdd}
.fs-ft__tot{display:flex;justify-content:space-between;align-items:center;gap:20px;padding:22px 0;border-bottom:3px double var(--k)}
.fs-ft__tot>span{font:700 14px var(--h);letter-spacing:.14em;text-transform:uppercase}
.fs-ft__g{display:grid;grid-template-columns:1.3fr 1fr 1fr}
.fs-ft__c{padding:22px 24px 10px;border-left:1px solid var(--k)}
.fs-ft__c--a{padding-left:0;border-left:0}
.fs-ft h2{margin-bottom:10px;font:700 13px var(--h);letter-spacing:.14em;text-transform:uppercase;color:var(--rt)}
.fs-ft__c a{display:flex;justify-content:space-between;align-items:center;gap:12px;min-height:44px;border-bottom:1px solid #a9c4ae;text-decoration:none;font:600 18px var(--h)}
.fs-ft__c em{font:600 12px var(--h);letter-spacing:.1em;text-transform:uppercase;color:var(--m)}
.fs-ft__n{margin-top:10px;font-size:15.5px;font-style:italic;color:var(--m)}
.fs-ft__cp{display:flex;justify-content:space-between;align-items:center;gap:16px;margin-top:16px;font:600 13px var(--h);letter-spacing:.08em;text-transform:uppercase;color:var(--m)}
.fs-ft__cp a{display:inline-flex;align-items:center;min-height:44px}

/* ---------- ecrane mai înguste ---------- */
@media (max-width:1000px){
.fs-t__cols{grid-template-columns:1fr}
.fs-t__cols::before{display:none}
.fs-t__l{padding-right:0}
.fs-t__r{margin-top:22px;padding:20px 0 0;border-top:5px solid var(--k)}
.fs-fc__b,.fs-pl{grid-template-columns:1fr}
.fs-rel__g{grid-template-columns:1fr 1fr}
.fs-s input{width:200px}
}
@media (max-width:1099px){
.fs-toc summary{cursor:pointer;min-height:48px;align-items:center}
.fs-toc summary::after{content:"+";font:700 22px/1 var(--h);color:var(--rt)}
.fs-toc details[open] summary::after{content:"−"}
.fs-toc details:not([open]) summary{border-bottom:0}
}
@media (max-width:820px){
:root{--mx:9px}
.fs-w{padding:0 16px 0 28px}
.fs-hd__tag{display:none}
.fs-hd__main{flex-wrap:wrap;gap:14px;padding-block:12px}
.fs-logo__i{width:36px;height:36px}
.fs-logo__n{font-size:30px}
.fs-burger{display:block}
.js .fs-hd:not(.is-open) :is(.fs-s,.fs-nav){display:none}
.fs-s{order:3;width:100%;margin:0}
.fs-s input{flex:1;width:auto;min-width:0}
.fs-nav{padding-bottom:10px}
.fs-tabs{flex-direction:column;align-items:stretch;gap:0}
.fs-tabs a{display:flex;align-items:baseline;gap:12px;min-height:50px;padding:13px 12px;clip-path:none;transform:none;background:none;border-top:1px solid var(--g);font-size:19px}
.fs-lema{margin:22px 0 18px}
.fs-t__bar{flex-direction:column;gap:2px}
.fs-jur__hd,.fs-inv__hd,.fs-fc__th,.fs-jr__c{display:none}
.fs-jr,.fs-inv .fs-jr{grid-template-columns:44px 1fr;border-top:0}
.fs-jr>*{padding:9px 8px;border-left:0}
.fs-jr time{grid-area:1/2;padding-bottom:0;line-height:1.4}
.fs-jr__t{grid-column:2;padding-top:2px}
.fs-jr__n{grid-row:1/3}
.fs-jur__l,.fs-inv__l{border-top:2px solid var(--k)}
.fs-fila{padding-bottom:46px}
.fs-fila__hd{grid-template-columns:1fr;justify-items:start}
.fs-fila__hd h2,.fs-fila__hd p,.fs-more{grid-area:auto}
.fs-tt,.fs-bal{grid-template-columns:1fr}
.fs-tt::before{display:none}
.fs-tt__c:first-child,.fs-tt__c:last-child{padding:0}
.fs-tt__c+.fs-tt__c{margin-top:26px;padding-top:24px;border-top:4px solid var(--k)}
.fs-bal__c+.fs-bal__c{border-left:0;border-top:3px double var(--k)}
.fs-fc__hd{grid-template-columns:1fr 1fr}
.fs-fc__hd div:first-child{grid-column:1/-1;border-bottom:1px solid var(--g)}
.fs-fc__hd div:nth-child(2){border-left:0}
.fs-fc__b{padding:16px}
.fs-rl--n .fs-rd{grid-template-columns:30px 1fr 22px}
.fs-rl--n .fs-rd time{display:none}
.fs-inv__top{grid-template-columns:1fr;gap:14px;padding:16px}
.fs-inv__ttl{font-size:40px}
.fs-inv__img{display:none}
.fs-env{min-height:0;padding:120px 16px 20px}
.fs-env__win strong{font-size:23px}
.fs-stamp{right:14px;top:16px}
.fs-meta{grid-template-columns:1fr 1fr}
.fs-meta div:nth-child(3){border-left:0}
.fs-meta div:nth-child(n+3){border-top:1px solid var(--g)}
.fs-ah__sub{font-size:19px}
.fs-prose h2{font-size:27px}
.fs-sum{padding:16px}
.fs-ft__g{grid-template-columns:1fr}
.fs-ft__c{padding:18px 0 6px;border-left:0;border-top:1px solid var(--k)}
.fs-ft__c--a{border-top:0}
.fs-ft__tot>span{display:none}
}
@media (max-width:520px){
.fs-rel__g{grid-template-columns:1fr}
.fs-hd__top{font-size:11.5px}
.fs-cd--big h3{font-size:25px}
}
/* ---------- portare: „Idei principale”, caseta brută, arhivă, pagini, 404 ---------- */
.fs-sum ul{display:grid;gap:6px}
.fs-sum li{position:relative;padding-left:26px}
.fs-sum li::before{content:"";position:absolute;left:2px;top:.82em;width:14px;height:3px;background:var(--r)}
.fs-sum--raw>*+*,.fs-sum--raw section>*+*{margin-top:.6em}
.fs-sum--raw summary{cursor:pointer;font:700 15px var(--h);letter-spacing:.06em;text-transform:uppercase}
.fs-sum--raw .sn-box__title{display:inline-block;padding:4px 10px;background:var(--y);font:700 14px var(--h);letter-spacing:.14em;text-transform:uppercase}
.fs-sum--raw svg{display:none}
.fs-arh{padding-top:22px;margin-bottom:30px}
.fs-main--arh,.fs-main--pg .fs-art{padding-bottom:58px}
.fs-meta--3{grid-template-columns:repeat(3,1fr)}
.fs-meta--2{grid-template-columns:1fr 1fr}
.fs-s--big{max-width:620px;margin:0 0 22px}
.fs-s--big input{flex:1;width:auto;min-width:0}
.fs-reg{background:var(--w)}
.fs-reg__hd{grid-template-columns:70px 92px 1fr 190px}
.fs-rg{position:relative;z-index:0;display:grid;grid-template-columns:70px 92px 100px 1fr 190px;align-items:center;min-height:100px;border-bottom:1px solid var(--g);text-decoration:none}
.fs-rg::before{content:"";position:absolute;z-index:-1;inset:4px 0;background:var(--y);transform:scaleX(0);transform-origin:left;transition:transform .35s}
.fs-rg:hover::before,.fs-rg:focus-visible::before{transform:none}
.fs-rg:hover strong{text-decoration:none}
.fs-rg>*{padding:12px}
.fs-rg .fs-t__th{margin:12px;padding:0}
.fs-rg time{font:600 13.5px var(--h);letter-spacing:.05em;text-transform:uppercase;color:var(--m)}
.fs-rg__b strong{display:block;font:700 22px/1.18 var(--h)}
.fs-rg__b span{display:block;margin-top:4px;font-size:16px;line-height:1.45;color:var(--m)}
.fs-gol{margin:0 0 34px}
.fs-pag{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:12px 20px;margin-top:26px;padding-top:14px;border-top:3px double var(--k)}
.fs-pag ul{display:flex;flex-wrap:wrap;gap:6px;margin-inline:auto}
.fs-pag li>*{display:grid;place-items:center;min-width:46px;height:46px;padding:0 10px;background:var(--gl);clip-path:polygon(0 0,calc(100% - 10px) 0,100% 10px,100% 100%,0 100%);text-decoration:none;font:700 17px var(--h)}
.fs-pag__g{display:grid;place-items:center;min-width:22px;color:var(--m)}
.fs-pag li>[aria-current]{background:var(--k);color:#fff}
.fs-pag li>a:hover{background:var(--y)}
.fs-pag__d{display:inline-flex;align-items:center;gap:8px;min-height:46px;border-bottom:2px solid var(--r);text-decoration:none;font:700 14px var(--h);letter-spacing:.08em;text-transform:uppercase}
.fs-nf{margin-top:34px}
.fs-nf__n{margin-bottom:10px;font:700 clamp(96px,15vw,190px)/.9 var(--h);letter-spacing:.02em;color:var(--w);-webkit-text-stroke:2.5px var(--k);paint-order:stroke fill}
.fs-nf__t{margin-bottom:12px;font:700 clamp(28px,3.4vw,44px)/1.08 var(--h)}
.fs-nf__f{flex:1;border-top:1px solid var(--g)}
.fs-nf__f a{display:grid;grid-template-columns:62px 1fr auto;align-items:baseline;gap:10px;min-height:46px;padding:11px 4px;border-bottom:1px solid var(--g);text-decoration:none;font:700 19px var(--h)}
.fs-nf__f span{font:600 12px var(--h);letter-spacing:.1em;text-transform:uppercase;color:var(--rt)}
.fs-nf__f em{font-style:normal;color:var(--m);font-variant-numeric:tabular-nums}
.fs-nf__f a:hover{background:var(--y)}
@media (max-width:820px){
.fs-rg{grid-template-columns:40px 92px 1fr;align-items:start;min-height:0;padding:8px 0;border-top:0}
.fs-rg>*{padding:2px 8px}
.fs-rg .fs-jr__n{grid-row:1/3}
.fs-rg .fs-t__th{grid-area:1/2/3/3;margin:4px 8px}
.fs-rg time{grid-area:1/3}
.fs-rg__b{grid-area:2/3}
.fs-rg__b strong{font-size:19.5px}
.fs-rg__b span,.fs-rg .fs-jr__c{display:none}
.fs-reg{border-top:2px solid var(--k)}
.fs-meta--3{grid-template-columns:1fr 1fr 1fr}
.fs-meta--3 div:nth-child(3){border-left:1px solid var(--g);border-top:0}
.fs-meta--3 div{padding-inline:10px}
.fs-pag{justify-content:center}
.fs-nf{margin-top:22px}
.fs-s--big{order:0}
}
@media (prefers-reduced-motion:reduce){
html{scroll-behavior:auto}
.fs-hd *,.fs-main *,.fs-main *::before,.fs-main *::after,.fs-ft *{transition:none!important;animation:none!important}
.fs-rv:not(.is-in){opacity:1;transform:none}
.js .fs-t:not(.is-in) .fs-t__bar::after,.js .fs-t:not(.is-in) .fs-t__cols::before{transform:none}
.js .fs-pl:not(.is-in) .fs-stamp{opacity:1;transform:rotate(-7deg)}
.fs-prog{display:none}
}