@charset "UTF-8";
/* Estfin Accounting — "Betrag": stilles Journal. Papier #F7F6F3, Seite #EBEAE6,
   Tinte #1F1E1B, Oxid #703928, gedaempft #6D6A62 / #55524A, dunkles Band #1F1E1B.
   Grosse Raender, versetzte Bildspalten, keine Icons, keine Karten, keine Rundungen. */

@font-face{font-family:'Tiempos Headline';font-weight:300;font-style:normal;font-display:swap;src:url('fonts/TiemposHeadline-Light.woff') format('woff');}
@font-face{font-family:'Tiempos Headline';font-weight:400;font-style:normal;font-display:swap;src:url('fonts/TiemposHeadline-Regular.woff') format('woff');}
@font-face{font-family:'Tiempos Headline';font-weight:600;font-style:normal;font-display:swap;src:url('fonts/TiemposHeadline-Semibold.woff2') format('woff2');}
@font-face{font-family:'Tiempos Text';font-weight:400;font-style:normal;font-display:swap;src:url('fonts/TiemposText-Regular.woff2') format('woff2');}
@font-face{font-family:'Tiempos Text';font-weight:600;font-style:normal;font-display:swap;src:url('fonts/TiemposText-Semibold.woff2') format('woff2');}
@font-face{font-family:'Soehne';font-weight:400;font-style:normal;font-display:swap;src:url('fonts/Sohne-Buch.otf') format('opentype');}
@font-face{font-family:'Soehne';font-weight:500;font-style:normal;font-display:swap;src:url('fonts/Sohne-Kraftig.otf') format('opentype');}

:root{
--bt-page:#EBEAE6;
--bt-paper:#F7F6F3;
--bt-ink:#1F1E1B;
--bt-oxide:#703928;
--bt-muted:#6D6A62;
--bt-muted2:#55524A;
--bt-body:#3E3B34;
--bt-lead:#2E2C27;
--bt-faint:#8A867C;
--bt-hair:rgba(31,30,27,.14);
--bt-band:#1F1E1B;
--bt-band-muted:#B0A99C;
--bt-band-line:#4A463E;
--bt-head:'Tiempos Headline',Georgia,'Times New Roman',serif;
--bt-text:'Tiempos Text',Georgia,'Times New Roman',serif;
--bt-sans:'Soehne','Helvetica Neue',Helvetica,Arial,sans-serif;
--bt-wrap:1360px;
--bt-pad:clamp(20px,8.8vw,120px);
--bt-read:720px;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;background:var(--bt-page);color:var(--bt-ink);font-family:var(--bt-sans);-webkit-font-smoothing:antialiased;line-height:1.6}
img{max-width:100%;display:block;height:auto}
a{color:inherit;text-decoration:none;transition:color .16s}
a:hover{color:var(--bt-oxide)}
h1,h2,h3,h4{font-family:var(--bt-head);font-weight:400;margin:0;text-wrap:pretty}
::selection{background:var(--bt-oxide);color:var(--bt-paper)}
.bt-sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}

.bt-shell{max-width:var(--bt-wrap);margin:0 auto;background:var(--bt-paper);min-height:100vh}

/* ---------- Kennzeichnung (ganz oben, Fliesstextgroesse, Sponsor benannt) ---------- */
.bt-disclosure{display:flex;justify-content:space-between;align-items:baseline;gap:8px 28px;flex-wrap:wrap;padding:14px var(--bt-pad);border-bottom:1px solid var(--bt-hair);background:var(--bt-page)}
.bt-disclosure-label{font-size:16px;font-weight:500;letter-spacing:.01em;color:var(--bt-oxide)}
.bt-disclosure-sub{font-size:14px;line-height:1.5;color:var(--bt-muted2)}

/* ---------- Navigation ---------- */
.bt-nav{display:flex;justify-content:space-between;align-items:baseline;gap:20px;padding:34px var(--bt-pad) 0;position:relative}
.bt-brand{font-family:var(--bt-head);font-size:24px;font-weight:400;color:var(--bt-ink);white-space:nowrap}
.bt-brand:hover{color:var(--bt-ink)}
.bt-navlinks{display:flex;gap:28px;font-size:13.5px;color:var(--bt-muted);flex-wrap:wrap;justify-content:flex-end}
.bt-navlinks a.active{color:var(--bt-ink)}
.bt-navlinks a.guide{color:var(--bt-oxide)}
.bt-navtoggle{display:none;background:none;border:1px solid var(--bt-hair);color:var(--bt-ink);padding:7px 12px;cursor:pointer;font-family:var(--bt-sans);font-size:13px}

/* ---------- Startseite: Leitbeitrag ---------- */
.bt-lead{padding:clamp(48px,7vw,96px) var(--bt-pad) 0;display:grid;grid-template-columns:1fr minmax(0,540px);gap:clamp(36px,6.6vw,90px);align-items:start}
.bt-lead-text{padding-top:clamp(0px,3.4vw,46px)}
.bt-kicker{font-size:12.5px;font-weight:500;color:var(--bt-oxide)}
.bt-lead-title{margin:18px 0 0;font-family:var(--bt-head);font-size:clamp(32px,3.24vw,44px);font-weight:300;line-height:1.14;letter-spacing:-.008em}
.bt-lead-title a:hover{color:var(--bt-oxide)}
.bt-lead-sub{margin:20px 0 0;font-size:16px;line-height:1.7;color:var(--bt-muted2);max-width:26em}
.bt-more{display:inline-block;margin-top:26px;font-size:13.5px;font-weight:500;color:var(--bt-oxide);border-bottom:1px solid var(--bt-oxide);padding-bottom:2px}
.bt-lead-img{width:100%;aspect-ratio:540/640;object-fit:cover;background:var(--bt-page)}

/* ---------- Raster (versetzte Spalten) ---------- */
.bt-gridwrap{padding:clamp(56px,8vw,110px) var(--bt-pad) 0}
.bt-grid{display:grid;grid-template-columns:1fr 1fr;gap:clamp(48px,6.6vw,90px);align-items:start}
.bt-grid > .bt-card:nth-child(4n+2){margin-top:110px}
.bt-grid > .bt-card:nth-child(4n+3){margin-top:-40px}
.bt-grid > .bt-card:nth-child(4n+4){margin-top:70px}
.bt-grid-flat > .bt-card{margin-top:0!important}
.bt-card{display:block}
.bt-card img{width:100%;aspect-ratio:515/350;object-fit:cover;background:var(--bt-page)}
.bt-card-cat{margin-top:20px;font-size:12.5px;font-weight:500;color:var(--bt-oxide)}
.bt-card-title{margin-top:10px;font-family:var(--bt-head);font-size:clamp(22px,2.06vw,28px);font-weight:400;line-height:1.2;text-wrap:pretty}
.bt-card:hover .bt-card-title{color:var(--bt-oxide)}
.bt-card-excerpt{margin:12px 0 0;font-size:15px;line-height:1.65;color:var(--bt-muted2)}
.bt-card:hover .bt-card-excerpt{color:var(--bt-muted2)}
.bt-section-label{font-family:var(--bt-text);font-style:italic;font-size:22px;color:var(--bt-muted);margin-bottom:34px}

/* ---------- Die Zahl ---------- */
.bt-zahl{padding:clamp(70px,9.5vw,130px) var(--bt-pad) 0;text-align:center}
.bt-zahl-label{font-family:var(--bt-text);font-style:italic;font-size:22px;color:var(--bt-muted)}
.bt-zahl-num{margin-top:18px;font-family:var(--bt-head);font-size:clamp(64px,8.8vw,120px);font-weight:300;line-height:1;letter-spacing:-.02em}
.bt-zahl p{margin:22px auto 0;max-width:30em;font-size:16px;line-height:1.7;color:var(--bt-muted2)}
.bt-zahl-src{margin-top:14px;font-size:12.5px;color:var(--bt-faint)}

/* ---------- Beitrag ---------- */
.bt-article{padding-top:clamp(56px,7vw,96px)}
.bt-col{max-width:var(--bt-read);margin:0 auto;padding:0 clamp(20px,4vw,40px)}
.bt-adlabel{font-size:13px;color:var(--bt-muted);margin-bottom:26px;padding-bottom:12px;border-bottom:1px solid var(--bt-hair)}
.bt-adlabel span{margin:0 6px}
.bt-meta{font-size:12.5px;font-weight:500;color:var(--bt-oxide)}
.bt-meta a{color:var(--bt-oxide)}
.bt-h1{margin:16px 0 0;font-family:var(--bt-head);font-size:clamp(30px,2.8vw,38px);font-weight:300;line-height:1.18}
.bt-standfirst{margin:34px 0 0;font-size:clamp(17px,1.4vw,19px);line-height:1.75;color:var(--bt-lead)}
.bt-note-top{margin:24px 0 0;font-size:13.5px;line-height:1.6;color:var(--bt-muted);border-top:1px solid var(--bt-hair);padding-top:14px}
.bt-fig{max-width:900px;margin:clamp(44px,5vw,70px) auto 0;padding:0}
.bt-fig img{width:100%;aspect-ratio:900/520;object-fit:cover;background:var(--bt-page)}
.bt-fig figcaption{margin-top:12px;text-align:center;font-size:12.5px;line-height:1.5;color:var(--bt-faint);padding:0 clamp(20px,4vw,40px)}
.bt-body{margin-top:clamp(44px,5vw,70px);font-size:17px;line-height:1.78;color:var(--bt-body)}
.bt-body p{margin:16px 0 0}
.bt-body p.lead{font-size:19px;line-height:1.75;color:var(--bt-lead);margin-top:0}
.bt-body h2{margin:52px 0 0;font-family:var(--bt-head);font-size:clamp(23px,2vw,27px);font-weight:400;line-height:1.25;color:var(--bt-ink)}
.bt-body h2 + p{margin-top:16px}
.bt-body h3{margin:34px 0 0;font-family:var(--bt-head);font-size:21px;font-weight:400;line-height:1.3;color:var(--bt-ink)}
.bt-body strong{font-weight:500;color:var(--bt-ink)}
.bt-body a{color:var(--bt-oxide);border-bottom:1px solid rgba(112,57,40,.35)}
.bt-body a:hover{border-bottom-color:var(--bt-oxide)}
.bt-body ul,.bt-body ol{margin:16px 0 0;padding-left:1.3em}
.bt-body li{margin-top:8px}
.bt-body li::marker{color:var(--bt-oxide)}
.bt-pull{margin:44px 0;text-align:center;font-family:var(--bt-text);font-style:italic;font-size:clamp(21px,1.85vw,25px);line-height:1.45;color:var(--bt-ink)}
.bt-note{margin:28px 0 0;padding:18px 22px;border-left:3px solid var(--bt-oxide);background:var(--bt-page);font-size:15.5px;line-height:1.65;color:var(--bt-body)}
.bt-note p{margin:0}
.bt-stat{margin:36px 0 0;text-align:center;padding:28px 0;border-top:1px solid var(--bt-hair);border-bottom:1px solid var(--bt-hair)}
.bt-stat .num{font-family:var(--bt-head);font-size:clamp(44px,5vw,64px);font-weight:300;line-height:1;letter-spacing:-.02em;color:var(--bt-ink)}
.bt-stat .cap{margin:14px auto 0;max-width:30em;font-size:14.5px;line-height:1.6;color:var(--bt-muted2)}
.bt-tablewrap{margin:24px 0 0;overflow-x:auto}
.bt-table{width:100%;border-collapse:collapse;font-size:15px;line-height:1.5}
.bt-table caption{caption-side:top;text-align:left;font-family:var(--bt-text);font-style:italic;font-size:17px;color:var(--bt-muted);padding-bottom:12px}
.bt-table th,.bt-table td{padding:11px 12px 11px 0;text-align:left;border-bottom:1px solid var(--bt-hair);vertical-align:top}
.bt-table th{font-weight:500;color:var(--bt-ink);font-size:13px;letter-spacing:.02em}
.bt-table .num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.bt-table .hl{color:var(--bt-oxide);font-weight:500}
.bt-sources{margin-top:56px;padding-top:24px;border-top:1px solid var(--bt-hair)}
.bt-sources h2{font-family:var(--bt-text);font-style:italic;font-size:20px;font-weight:400;color:var(--bt-muted);margin:0}
.bt-sources ol{margin:14px 0 0;padding-left:1.3em;font-size:14px;line-height:1.55;color:var(--bt-muted2)}
.bt-sources li{margin-top:8px}
.bt-sources .src-name{display:block;color:var(--bt-ink);font-weight:500}
.bt-sources a{color:var(--bt-oxide);word-break:break-all;border-bottom:0}
.bt-legal-inline{margin-top:36px;font-size:13.5px;line-height:1.6;color:var(--bt-muted)}
.bt-legal-inline p{margin:10px 0 0}

/* ---------- Rubrik ---------- */
.bt-cathead{max-width:var(--bt-read);margin:0 auto;padding:clamp(56px,7vw,96px) clamp(20px,4vw,40px) 0}
.bt-cathead .bt-h1{font-size:clamp(36px,3.5vw,48px)}
.bt-cathead .bt-standfirst{margin-top:22px;font-size:17px;color:var(--bt-muted2)}
.bt-related{padding:clamp(70px,9vw,120px) var(--bt-pad) 0}

/* ---------- Opt-in-Band ---------- */
.bt-optin{margin-top:clamp(80px,9vw,120px);background:var(--bt-band);color:var(--bt-paper);padding:clamp(60px,6.6vw,90px) var(--bt-pad) clamp(64px,7vw,96px);text-align:center}
.bt-optin-inner{max-width:720px;margin:0 auto}
.bt-optin-kicker{font-family:var(--bt-text);font-style:italic;font-size:21px;color:var(--bt-band-muted)}
.bt-optin-title{margin:18px auto 0;max-width:20em;font-family:var(--bt-head);font-size:clamp(30px,3.24vw,44px);font-weight:300;line-height:1.15;color:var(--bt-paper)}
.bt-optin-sub{margin:22px auto 0;max-width:36em;font-size:15px;line-height:1.7;color:var(--bt-band-muted)}
.bt-form{display:flex;gap:12px;margin:40px auto 0;max-width:560px}
.bt-form input[type=email]{flex:1;min-width:0;font-family:var(--bt-sans);font-size:15px;padding:15px 18px;border:1px solid var(--bt-band-line);background:transparent;color:var(--bt-paper);outline:none}
.bt-form input[type=email]::placeholder{color:#8A867C}
.bt-form input[type=email]:focus{border-color:var(--bt-band-muted)}
.bt-form button{font-family:var(--bt-sans);font-size:14.5px;font-weight:500;padding:15px 30px;border:0;background:var(--bt-paper);color:var(--bt-ink);cursor:pointer;white-space:nowrap;transition:background .16s}
.bt-form button:hover{background:var(--bt-band-muted)}
.bt-form button[disabled]{opacity:.6;cursor:default}
.bt-consent{display:flex;gap:10px;align-items:flex-start;max-width:560px;margin:18px auto 0;text-align:left;font-size:13px;line-height:1.55;color:var(--bt-band-muted)}
.bt-consent input{margin:3px 0 0;flex:none;accent-color:var(--bt-paper)}
.bt-consent a{color:var(--bt-paper);border-bottom:1px solid var(--bt-band-line)}
.bt-form-msg{margin:12px auto 0;max-width:560px;font-size:13.5px;min-height:1.2em;color:var(--bt-band-muted)}
.bt-form-msg.err{color:#E3B7A6}
.bt-optin-fine{margin:16px auto 0;max-width:40em;font-size:12.5px;line-height:1.6;color:#8A867C}

/* ---------- Fuss ---------- */
.bt-footer{padding:clamp(40px,5vw,64px) var(--bt-pad) 48px;color:var(--bt-faint);font-size:13px}
.bt-footer-top{display:grid;grid-template-columns:1fr auto;gap:40px clamp(40px,8vw,120px);align-items:start;padding-bottom:36px;border-bottom:1px solid var(--bt-hair)}
.bt-footer-about .bt-brand{font-size:22px}
.bt-footer-about p{margin:14px 0 0;max-width:46em;line-height:1.6;color:var(--bt-muted)}
.bt-footer-about p.bt-footer-co{color:var(--bt-faint)}
.bt-footer-cols{display:flex;gap:clamp(30px,5vw,64px)}
.bt-footer-cols h4{font-family:var(--bt-sans);font-size:12px;font-weight:500;letter-spacing:.06em;text-transform:uppercase;color:var(--bt-muted2);margin:0 0 12px}
.bt-footer-cols a{display:block;margin-top:8px;color:var(--bt-muted)}
.bt-footer-bar{display:flex;justify-content:space-between;gap:12px 24px;flex-wrap:wrap;padding-top:22px}

/* ---------- Rechtsseiten, Infobrief, Danke ---------- */
.bt-static{max-width:var(--bt-read);margin:0 auto;padding:clamp(56px,7vw,96px) clamp(20px,4vw,40px) 0;font-size:16px;line-height:1.72;color:var(--bt-body)}
.bt-static h1{font-size:clamp(30px,2.8vw,38px);font-weight:300;line-height:1.18;color:var(--bt-ink);margin-top:14px}
.bt-static .upd{margin:14px 0 0;font-size:13px;color:var(--bt-faint)}
.bt-static h2{margin:40px 0 0;font-size:24px;line-height:1.3;color:var(--bt-ink)}
.bt-static p{margin:14px 0 0}
.bt-static ul,.bt-static ol{margin:12px 0 0;padding-left:1.3em}
.bt-static li{margin-top:6px}
.bt-static a{color:var(--bt-oxide);border-bottom:1px solid rgba(112,57,40,.35)}
.bt-static strong{font-weight:500;color:var(--bt-ink)}
.bt-static code{font-size:.92em;background:var(--bt-page);padding:1px 5px}
.bt-idbox{margin:22px 0 0;padding:22px 26px;border-left:3px solid var(--bt-oxide);background:var(--bt-page)}
.bt-idbox .lbl{font-size:12px;letter-spacing:.08em;text-transform:uppercase;color:var(--bt-muted);font-weight:500}
.bt-idbox .val{margin-top:4px;font-family:var(--bt-head);font-size:clamp(24px,2.2vw,28px);font-weight:400;color:var(--bt-oxide);letter-spacing:.01em}
.bt-idbox .row{margin-top:16px;font-size:15px;color:var(--bt-body)}
.bt-idbox .row b{font-weight:500;color:var(--bt-ink)}
.bt-thanks{text-align:center}
.bt-thanks .mark{font-family:var(--bt-head);font-size:64px;font-weight:300;line-height:1;color:var(--bt-oxide)}
.bt-thanks h1{margin-top:20px}
.bt-thanks p{max-width:36em;margin-left:auto;margin-right:auto}
.bt-btn{display:inline-block;margin-top:28px;font-size:13.5px;font-weight:500;color:var(--bt-oxide);border-bottom:1px solid var(--bt-oxide);padding-bottom:2px}

/* ---------- Cookie-Hinweis ---------- */
.bt-cookie{position:fixed;left:0;right:0;bottom:0;z-index:50;display:none;justify-content:space-between;align-items:center;gap:16px 32px;flex-wrap:wrap;padding:16px var(--bt-pad);background:var(--bt-paper);border-top:1px solid var(--bt-ink);font-size:13.5px;line-height:1.5;color:var(--bt-muted2)}
.bt-cookie.show{display:flex}
.bt-cookie-text{flex:1 1 420px;max-width:64em}
.bt-cookie-text a{color:var(--bt-oxide);border-bottom:1px solid rgba(112,57,40,.35)}
.bt-cookie-btns{display:flex;gap:10px;flex:none}
.bt-cookie-btns button{font-family:var(--bt-sans);font-size:13.5px;font-weight:500;padding:10px 18px;border:1px solid var(--bt-ink);background:transparent;color:var(--bt-ink);cursor:pointer}
.bt-cookie-btns button.acc{background:var(--bt-ink);color:var(--bt-paper)}

/* ---------- Responsiv ---------- */
@media (max-width:960px){
    .bt-lead{grid-template-columns:1fr}
    .bt-lead-img{max-width:540px}
    .bt-footer-top{grid-template-columns:1fr}
}
@media (max-width:760px){
    .bt-nav{flex-wrap:wrap;align-items:center}
    .bt-navtoggle{display:inline-block}
    .bt-navlinks{display:none;flex-basis:100%;flex-direction:column;gap:12px;padding-top:18px;font-size:15px}
    .bt-navlinks.open{display:flex}
    .bt-grid{grid-template-columns:1fr;gap:48px}
    .bt-grid > .bt-card{margin-top:0!important}
    .bt-form{flex-direction:column}
    .bt-form button{width:100%}
    .bt-disclosure{flex-direction:column;gap:4px}
    .bt-footer-cols{flex-wrap:wrap}
}