:root{--navy:#102a3b;--deep:#0b1e2c;--teal:#176e69;--mint:#77d6c8;--ink:#203848;--muted:#566b77;--paper:#f5f7f6;--line:#d5e0e2;--pale:#eaf2ef;--amber:#82560c}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:28px}body{margin:0;background:var(--paper);color:var(--ink);font:17px/1.9 -apple-system,BlinkMacSystemFont,"Segoe UI","PingFang TC","Noto Sans TC","Microsoft JhengHei",sans-serif}h1,h2,h3,p,figure{margin:0}h1,h2,h3{color:var(--navy);line-height:1.5}p{margin-bottom:22px}a{color:var(--teal);text-underline-offset:4px}button{font:inherit;cursor:pointer}strong{font-weight:650}a,button,summary{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,summary:focus-visible,[tabindex="0"]:focus-visible{outline:3px solid #2b958c;outline-offset:4px}.shell{max-width:1160px;margin:auto}.skip{position:absolute;top:-100px;left:20px;z-index:40}.skip:focus{top:16px;background:white;padding:12px}.reading-progress{position:fixed;top:0;left:0;right:0;height:3px;z-index:20;pointer-events:none}.reading-progress span{display:block;width:0;height:100%;background:var(--mint)}.hero{background:var(--navy);color:#d4e2e7;border-bottom:3px solid var(--mint)}.hero .shell{padding:28px 0 48px}.hero-context{display:flex;align-items:center;justify-content:space-between;gap:20px;margin-bottom:34px}.crumb{font-size:13px;color:#bacdd4}.crumb>span{margin:0 12px;color:#809ba7}.hero-grid{display:grid;grid-template-columns:minmax(0,755px) 300px;gap:70px;align-items:center}.eyebrow{font-size:11px;letter-spacing:1.6px;font-weight:650;color:var(--teal)}.hero .eyebrow{color:var(--mint)}h1{font-size:46px;letter-spacing:-.7px;color:white;margin:18px 0 22px;line-height:1.4}h1 span{display:block;text-wrap:balance}h1 .title-sub{font-size:30px;letter-spacing:0;color:var(--mint);margin-top:10px}.hero-intro{font-size:18px;line-height:1.9;max-width:720px}.meta{display:flex;flex-wrap:wrap;gap:6px 20px;font-size:12px;color:#b7cbd3;margin:22px 0}.hero-actions{display:flex;flex-wrap:wrap;gap:12px}.hero-actions a{padding:10px 18px;border:1px solid #71959f;color:white;font-size:14px;text-decoration:none;border-radius:4px;font-weight:600}.hero-actions .primary{background:var(--mint);border-color:var(--mint);color:var(--deep)}.hero-actions a span{margin-left:24px}.hero-aside{border-top:2px solid var(--mint);padding-top:22px}.hero-statement{font-size:28px;line-height:1.7;color:white;margin:20px 0 26px;font-weight:600}.hero-statement span{display:block}.hero-statement .accent{color:var(--mint)}.hero-points{border-top:1px solid #436370;padding-top:18px;display:grid;gap:8px;font-size:13px;color:#b7cbd3}.hero-points i{font:11px/2 ui-monospace,monospace;margin-right:14px;font-style:normal}.reading-layout{max-width:1160px;margin:auto;padding:56px 0 60px;display:grid;grid-template-columns:212px minmax(0,780px);justify-content:space-between;gap:60px}.toc-aside{position:sticky;top:28px;align-self:start;max-height:calc(100dvh - 55px);overflow-y:auto;padding-right:4px;scrollbar-width:thin}.toc-label{font-size:10px;color:var(--muted);letter-spacing:1.4px;margin-bottom:20px}.toc-label span{display:block;font-size:14px;color:var(--navy);letter-spacing:0;margin-top:5px}.toc a{display:flex;gap:12px;text-decoration:none;color:var(--muted);font-size:13px;padding:9px 11px;border-left:2px solid var(--line);line-height:1.7}.toc a>span{font:11px/2 ui-monospace,monospace;color:#647c86;flex:0 0 19px}.toc a>b{font-weight:400}.toc a[aria-current]{background:#e8efec;color:var(--teal);border-color:var(--teal)}.toc a[aria-current]>b{font-weight:650}.reader-note{border-top:1px solid var(--line);padding-top:18px;margin-top:24px;font-size:12px}.reader-note p{font-size:12px;color:var(--muted);margin:7px 0 0}.article{min-width:0}.article>section{scroll-margin-top:28px;margin-bottom:64px}.article>section:focus{outline:none}.section-head{display:flex;gap:24px;margin-bottom:28px}.section-head h2{font-size:28px;text-wrap:pretty}.section-head p{font-size:10px;color:var(--muted);letter-spacing:1px;margin:7px 0 0}.section-number{font:14px/1.8 ui-monospace,monospace;flex:0 0 32px;color:var(--teal);border-top:2px solid #77ada4;padding-top:9px;margin-top:8px}.article>section>p:first-of-type{font-size:19px;color:var(--navy);line-height:1.8}.article ul,.article ol{padding-left:23px;margin:24px 0}.article li{padding-left:5px;margin:10px 0}.article li>p{margin:0}.article p>a{font-size:.88em;overflow-wrap:anywhere}.takeaway{background:white;border:1px solid var(--line);border-top:3px solid var(--teal);padding:30px 32px}.takeaway h2{font-size:26px;margin:12px 0 24px}.takeaway ul{list-style:none;counter-reset:brief;padding:0;margin:0}.takeaway li{counter-increment:brief;padding:19px 0 19px 36px;position:relative;border-top:1px solid var(--line);font-size:15px;line-height:1.9;margin:0;color:var(--muted)}.takeaway li:first-child{border-top:0;padding-top:0}.takeaway li:last-child{padding-bottom:0}.takeaway li:before{content:'0' counter(brief);position:absolute;left:0;font:12px/2 ui-monospace,monospace;color:var(--teal)}.takeaway strong{color:var(--navy)}.table-wrap{overflow-x:auto;margin:28px 0;border:1px solid var(--line);background:white;border-radius:4px;overscroll-behavior-x:contain}table{border-collapse:collapse;width:100%;min-width:640px;text-align:left;font-size:14px;line-height:1.85}caption{text-align:left;font-size:12px;font-weight:600;color:var(--muted);padding:14px 18px;background:#edf2f0}th,td{border-top:1px solid var(--line);padding:18px;vertical-align:top}thead{background:var(--navy);color:white;font-size:12px}thead th{font-weight:500;border-top:0}tbody th{width:24%;font-weight:650;color:var(--navy)}td{color:var(--muted)}th[align="right"],td[align="right"]{font-variant-numeric:tabular-nums;white-space:nowrap}.assumptions-table table{min-width:0;table-layout:fixed}.assumptions-table tbody th{width:60%}.assumptions-table td{color:var(--teal);font-variant-numeric:tabular-nums}.section-calculation>p:first-of-type{border-left:3px solid #b49352;background:#fcf6e9;color:var(--amber);font-size:15px;padding:20px 24px}.section-calculation>ul{list-style:none;padding:22px 26px;background:white;border:1px solid var(--line);border-left:3px solid var(--teal);font-size:15px}.section-calculation>ul strong{color:var(--teal);font-size:18px}.flow-figure{background:white;border:1px solid var(--line);border-radius:5px;margin:28px 0;padding:28px 30px}.flow-figure img{display:block;width:min(100%,390px);height:auto;margin:auto}.flow-figure figcaption{font-size:12px;line-height:1.8;color:var(--muted);margin-top:24px;padding-top:18px;border-top:1px solid var(--line)}.faq{background:white;border:1px solid var(--line);border-radius:4px;margin:12px 0}.faq summary{cursor:pointer;font-size:16px;font-weight:600;padding:18px 22px;color:var(--navy)}.faq>div{padding:0 22px 20px;font-size:15px;color:var(--muted)}.faq p{margin:0}.section-perspective{background:var(--navy);color:#d4e2e7;padding:30px 32px;border-radius:5px}.section-perspective .section-head h2{color:white;font-size:25px}.section-perspective .section-head p{color:var(--mint)}.section-perspective .section-number{color:var(--mint)}.article>.section-perspective>p:first-of-type{color:#d4e2e7;font-size:17px}.section-perspective>p:last-child{margin-bottom:0}.section-sources ol{list-style:none;counter-reset:source;padding:0;margin:0}.section-sources li{position:relative;counter-increment:source;border-top:1px solid var(--line);padding:18px 0 18px 34px;font-size:13px;color:var(--muted);margin:0;overflow-wrap:anywhere}.section-sources li:before{content:'[' counter(source) ']';position:absolute;left:0;color:var(--teal);font:12px/2 ui-monospace,monospace}.section-sources li a{font-weight:600}.article>.section-sources>p:last-child{font-size:13px;color:var(--muted);background:var(--pale);padding:20px 24px;margin-top:24px}.section-related ul{list-style:none;padding:0}.section-related li{border-top:1px solid var(--line);margin:0;padding:20px 0;font-size:15px}.section-related a{font-weight:600;text-decoration:none}.author{display:flex;gap:20px;align-items:center;padding:28px 0;border-top:1px solid var(--line);margin-top:36px}.author-badge{flex:0 0 58px;height:58px;border-radius:50%;background:var(--navy);color:var(--mint);text-align:center;font:21px/58px ui-monospace,monospace}.author p{font-size:12px;color:var(--muted);margin:5px 0}.author a{font-size:12px}.footer{background:var(--deep);color:#abc1ca;font-size:12px;padding:30px 24px}.footer .shell{display:flex;justify-content:space-between;gap:20px}.footer strong{color:#d4e2e7}.floating{position:fixed;right:20px;bottom:calc(20px + env(safe-area-inset-bottom));z-index:10;display:flex;gap:10px}.floating a,.floating button{padding:10px 16px;min-height:46px;background:var(--navy);border:1px solid #446778;border-radius:5px;font-size:13px;color:white;text-decoration:none;display:flex;align-items:center;gap:8px}.floating #toc-open[hidden]{display:none}.inline-toc{display:none}dialog{border:0;color:var(--ink);background:var(--paper)}dialog::backdrop{background:#0b1e2cb3}.toc-dialog{position:fixed;inset:auto 0 0;margin:0 auto;width:100%;max-width:650px;max-height:78dvh;border-radius:14px 14px 0 0;padding:24px 24px calc(24px + env(safe-area-inset-bottom));overflow:hidden}.toc-dialog[open]{display:flex;flex-direction:column}.toc-dialog header{display:flex;justify-content:space-between;align-items:center;gap:16px;flex-shrink:0}.toc-dialog h2{font-size:21px;margin:6px 0 0}.toc-dialog header button{background:white;border:1px solid var(--line);border-radius:4px;padding:7px 12px;font-size:14px;min-height:44px;white-space:nowrap}.toc-dialog header button span{margin-left:8px}.toc-dialog .current-position{font-size:12px;color:var(--muted);margin:16px 0;flex-shrink:0}.toc-dialog nav{overflow:auto;overscroll-behavior:contain;min-height:0}.toc-dialog .toc a{font-size:14px;padding:12px;min-height:47px}.toc-dialog .toc a[aria-current]{border-color:var(--teal)}
@media(max-width:1240px){.shell{margin-left:32px;margin-right:32px}.hero-grid{gap:44px;grid-template-columns:minmax(0,1fr) 280px}.reading-layout{margin:0 32px;gap:48px;grid-template-columns:190px minmax(0,780px)}h1{font-size:42px}}
@media(max-width:1000px){.hero-grid{grid-template-columns:minmax(0,1fr) 230px;gap:28px}h1{font-size:37px}h1 .title-sub{font-size:26px}.hero-statement{font-size:25px}.reading-layout{gap:34px;grid-template-columns:170px minmax(0,1fr)}}
@media(max-width:860px){.hero-grid{display:block}.hero-aside{display:none}.hero .shell{padding-bottom:38px}.hero h1{font-size:42px}.hero h1 .title-sub{font-size:28px}.toc-aside{display:none}.reading-layout{display:block;max-width:780px;margin:auto;padding:40px 24px 64px}.inline-toc{display:block;border:1px solid var(--line);padding:14px 18px;background:white;margin-bottom:28px}.inline-toc summary{font-size:14px;font-weight:600;cursor:pointer}.inline-toc nav{margin-top:12px}.enhanced-toc .inline-toc{display:none}.footer{padding-bottom:110px}.hero-context{align-items:flex-start}.flow-figure img{width:min(100%,360px)}}
@media(max-width:600px){body{font-size:16px}.shell{margin-left:24px;margin-right:24px}.hero .shell{padding:22px 0 34px}.hero-context{display:block;margin-bottom:26px}.crumb{font-size:11px}.hero h1{font-size:34px;letter-spacing:-.4px;margin-top:17px}.hero h1 .title-sub{font-size:24px;line-height:1.6}.hero-intro{font-size:16px}.eyebrow{font-size:10px;letter-spacing:1.2px}.meta{font-size:11px;gap:5px 14px}.hero-actions a{padding:10px 14px;font-size:12px;min-height:46px;display:flex;align-items:center}.hero-actions a span{margin-left:12px}.reading-layout{padding:32px 20px 45px}.article>section{margin-bottom:48px}.takeaway{padding:24px 22px}.takeaway h2{font-size:24px}.takeaway li{font-size:14px;padding-left:31px}.section-head{gap:14px;margin-bottom:24px}.section-head h2{font-size:24px}.section-head p{font-size:9px;letter-spacing:.6px}.section-number{flex-basis:26px;font-size:12px}.article>section>p:first-of-type{font-size:18px}.table-wrap{margin:24px 0}.flow-figure{padding:20px 12px}.flow-figure figcaption{font-size:11px;padding:16px 6px 0}.section-calculation>p:first-of-type{padding:18px 20px;font-size:14px}.section-calculation>ul{padding:18px 20px;font-size:14px}.section-calculation>ul strong{font-size:16px}.faq summary{font-size:15px;padding:17px 18px}.faq>div{padding:0 18px 20px;font-size:14px}.section-perspective{padding:25px 23px}.section-perspective .section-head h2{font-size:23px}.article>.section-perspective>p:first-of-type{font-size:16px}.section-sources li{font-size:12px;padding-left:30px}.article>.section-sources>p:last-child{font-size:12px;padding:18px 20px}.section-related li{font-size:14px}.author{gap:15px}.author p{font-size:11px}.footer .shell{display:block;margin:0}.footer span{display:block;margin-top:8px;font-size:11px}.floating{right:16px;bottom:calc(16px + env(safe-area-inset-bottom))}.floating a,.floating button{padding:10px 14px;font-size:12px}.toc-dialog{padding:22px 20px calc(22px + env(safe-area-inset-bottom))}.toc-dialog .toc a{font-size:13px}}
@media(max-width:360px){.shell{margin-left:20px;margin-right:20px}.hero h1{font-size:30px}.hero h1 .title-sub{font-size:22px}.hero-actions{gap:8px}.hero-actions a{font-size:11px;padding:10px 11px}.reading-layout{padding-left:16px;padding-right:16px}.takeaway{padding:22px 18px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

.crumb a{color:#c4d8df;text-decoration:none}
.crumb a:hover{text-decoration:underline}
.hero .article-meta{margin:0 0 18px;color:#b7cbd3;font-size:13px}
.hero .article-meta__sep{color:#809ba7}
.hero .article-share--hero{margin-top:20px}
.hero a.share-btn,.share-band a.share-btn{text-decoration:none}
.hero a.share-btn--linkedin,.hero a.share-btn--linkedin:hover,.hero a.share-btn--facebook,.hero a.share-btn--facebook:hover,.share-band a.share-btn--linkedin,.share-band a.share-btn--linkedin:hover,.share-band a.share-btn--facebook,.share-band a.share-btn--facebook:hover{color:#fff}
.share-band{max-width:1160px;margin:0 auto;padding:4px 0 28px}
.share-band .article-share--end{margin:0}
footer.site-footer{padding:38px 24px 46px;color:#abc1ca;background:#0b1e2c;margin-top:8px;text-align:left;border-top:0}
footer.site-footer .site-footer-inner{width:min(1160px,100%);margin:0 auto}
footer.site-footer strong{color:#d4e2e7;display:block;margin-bottom:6px}
footer.site-footer .small{display:block;font-size:13px;color:#abc1ca;line-height:1.7;margin:0}
footer.site-footer .disclaimer{margin:14px 0 0;padding:0;border:0;background:transparent;color:#abc1ca;max-width:760px;font-size:13px;line-height:1.7}
footer.site-footer .disclaimer strong{color:#d4e2e7;font-weight:700;display:inline}
footer.site-footer a{color:#8ff7f1}
@media(max-width:1240px){
  .share-band{margin-left:32px;margin-right:32px}
}
@media(max-width:860px){
  .share-band{margin-left:24px;margin-right:24px}
  footer.site-footer{padding-bottom:110px}
}
@media(max-width:600px){
  .hero .article-meta{font-size:12px;gap:5px 0}
  .share-band{margin-left:24px;margin-right:24px}
  footer.site-footer{padding-left:24px;padding-right:24px}
  footer.site-footer .small{font-size:12px}
}
@media(max-width:360px){
  .share-band{margin-left:20px;margin-right:20px}
  footer.site-footer{padding-left:20px;padding-right:20px}
}
@media print{
  .reading-progress,.article-share,.share-band,.floating,.toc-dialog{display:none !important}
}

.cell-label{display:none}
.article{container-type:inline-size;container-name:article}
@container article (max-width:680px){
  .table-wrap{overflow:visible;border:0;background:transparent}
  .table-wrap table{display:block;min-width:0}
  .table-wrap caption{display:block;padding:0 0 12px;background:transparent}
  .table-wrap thead{display:none}
  .table-wrap tbody,.table-wrap tr{display:block}
  .table-wrap tr{background:#fff;border:1px solid var(--line);border-radius:4px;margin:0 0 12px;overflow:hidden}
  .table-wrap tbody th,.table-wrap td{display:block;width:auto !important;padding:14px 16px;text-align:left;white-space:normal}
  .table-wrap tbody th{background:var(--navy);color:#fff;border-top:0;font-size:16px}
  .table-wrap td{border-top:1px solid var(--line)}
  .table-wrap .cell-label{display:block;margin-bottom:4px;font-size:12px;font-weight:650;line-height:1.5}
  .table-wrap tbody th .cell-label{color:var(--mint)}
  .table-wrap td .cell-label{color:var(--teal)}
}
@media(max-width:860px){
  .article .table-wrap{overflow:visible;border:0;background:transparent}
  .article .table-wrap table{display:block;min-width:0}
  .article .table-wrap caption{display:block;padding:0 0 12px;background:transparent}
  .article .table-wrap thead{display:none}
  .article .table-wrap tbody,.article .table-wrap tr{display:block}
  .article .table-wrap tr{background:#fff;border:1px solid var(--line);border-radius:4px;margin:0 0 12px;overflow:hidden}
  .article .table-wrap tbody th,.article .table-wrap td{display:block;width:auto !important;padding:14px 16px;text-align:left;white-space:normal}
  .article .table-wrap tbody th{background:var(--navy);color:#fff;border-top:0;font-size:16px}
  .article .table-wrap td{border-top:1px solid var(--line)}
  .article .table-wrap .cell-label{display:block;margin-bottom:4px;font-size:12px;font-weight:650;line-height:1.5}
  .article .table-wrap tbody th .cell-label{color:var(--mint)}
  .article .table-wrap td .cell-label{color:var(--teal)}
}