.cb{margin-block-start:var(--space-xl);scroll-margin-block-start:calc(var(--header-h) + var(--space-md))}.cb [hidden]{display:none!important}.cb-steps{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:var(--space-2xs);margin-block-end:var(--space-lg)}.cb-step{display:flex;gap:.5rem;align-items:center;min-inline-size:0;padding:.6rem .7rem;border:1px solid var(--color-border);border-radius:var(--radius-md);background:var(--color-surface);color:var(--color-fg-muted);font:inherit;font-size:var(--text-sm);font-weight:600;text-align:start;cursor:pointer}.cb-step b{flex:none;display:grid;place-items:center;inline-size:1.7rem;block-size:1.7rem;border-radius:50%;border:1px solid var(--color-border-strong);color:var(--color-fg)}.cb-step.is-done b{background:var(--a-gold-16);border-color:var(--color-accent)}.cb-step.is-on{border-color:var(--color-accent);box-shadow:inset 0 0 0 1px var(--color-accent);background:var(--a-gold-08);color:var(--color-fg)}.cb-step.is-on b{background:var(--color-accent);border-color:var(--color-accent);color:var(--color-on-accent)}@media(max-width:40rem){.cb-step{flex-direction:column;gap:.25rem;padding:.5rem .25rem;font-size:.6875rem;text-align:center;line-height:1.25}}.cb-regime{display:grid;gap:var(--space-2xs);margin-block-end:var(--space-md);font-size:var(--text-sm);font-weight:700;color:var(--color-fg-muted)}.cb-regime .cb-seg{margin-block-end:0}.cb-panel{padding:var(--space-md);border:1px solid var(--a-gold-32);border-radius:var(--radius-lg);background:var(--color-surface)}.cb-head h2{font-size:var(--text-xl);font-weight:800}.cb-head p,.cb-hint{max-inline-size:72ch;margin-block:var(--space-xs) var(--space-md);font-size:var(--text-sm);line-height:var(--leading-normal);color:var(--color-fg-muted)}.cb-sub{margin-block:var(--space-lg) var(--space-xs);font-size:var(--text-base);font-weight:800}.cb-seg{display:flex;flex-wrap:wrap;gap:var(--space-2xs);margin-block-end:var(--space-sm)}.cb-seg label{position:relative;flex:1 1 8rem}.cb-seg input{position:absolute;opacity:0}.cb-seg span{display:block;padding:.55rem .75rem;border:1px solid var(--color-border);border-radius:var(--radius-md);text-align:center;font-size:var(--text-sm);font-weight:600;cursor:pointer}.cb-seg input:checked+span{border-color:var(--color-accent);background:var(--a-gold-08);box-shadow:inset 0 0 0 1px var(--color-accent)}.cb-seg input:focus-visible+span{outline:2px solid var(--color-accent);outline-offset:2px}.cb input:not([type=checkbox]):not([type=radio]){inline-size:100%;min-inline-size:0;padding:.5rem .6rem;border:1px solid var(--color-border);border-radius:var(--radius-md);background:var(--color-bg);color:var(--color-fg);font:inherit;font-size:var(--text-sm);font-variant-numeric:tabular-nums}.cb-field{display:grid;gap:.3rem;max-inline-size:22rem;font-size:var(--text-sm);color:var(--color-fg-muted)}.cb-table{display:grid;gap:var(--space-xs)}.cb-row{position:relative;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:var(--space-2xs) var(--space-xs);align-items:end;padding:var(--space-xs);padding-inline-end:calc(var(--space-xs) + 2.5rem);border:1px solid var(--color-border);border-radius:var(--radius-md);background:var(--color-bg-sunken)}.cb-row--head{display:none}.cb-cell{position:relative;display:grid;gap:.2rem;min-inline-size:0}.cb-cell small{font-size:var(--text-xs);color:var(--color-fg-muted)}.cb-cell--text{grid-column:1 / -1}.tg__body[hidden]{display:none!important}.cb-cell--pct i{position:absolute;inset-block-end:.5rem;inset-inline-end:.6rem;font-style:normal;font-size:var(--text-sm);color:var(--color-fg-muted)}.cb-cell--check{display:flex;flex-direction:row-reverse;justify-content:flex-end;align-items:center;gap:.4rem;min-block-size:2.3rem}.cb-cell--check input{inline-size:1.1rem;block-size:1.1rem;accent-color:var(--color-accent)}.cb-out{grid-column:1 / -1;font-weight:800;font-variant-numeric:tabular-nums;color:var(--color-fg)}.cb-out:before{content:"= ";color:var(--color-fg-muted);font-weight:400}.cb-del{position:absolute;inset-block-start:var(--space-xs);inset-inline-end:var(--space-xs);inline-size:2rem;block-size:2rem;border:1px solid var(--color-border);border-radius:var(--radius-md);background:none;color:var(--color-fg-muted);cursor:pointer}.cb-del:hover{color:var(--color-danger);border-color:var(--color-danger)}@media(min-width:48rem){.cb-row,.cb-row--head{display:grid;align-items:center;padding:.35rem var(--space-xs)}.cb-del{position:static}.cb-row[data-cols=tscd]{grid-template-columns:minmax(0,3fr) 5rem minmax(0,1.6fr) 7rem minmax(0,1.4fr) 2rem}.cb-row[data-cols=tscd][data-regime=hkd]{grid-template-columns:minmax(0,3fr) 5rem minmax(0,1.6fr) 7rem 6rem minmax(0,1.4fr) 2rem}.cb-row[data-cols=tscd][data-regime=cty]{grid-template-columns:minmax(0,3fr) 5rem minmax(0,1.6fr) 7rem 6rem 5rem minmax(0,1.4fr) 2rem}.cb-row[data-cols=dinh],.cb-row[data-cols=bien]{grid-template-columns:minmax(0,3fr) 5rem minmax(0,1.6fr) minmax(0,1.4fr) 2rem}.cb-row[data-cols=dinh][data-regime=hkd],.cb-row[data-cols=bien][data-regime=hkd]{grid-template-columns:minmax(0,3fr) 5rem minmax(0,1.6fr) 6rem minmax(0,1.4fr) 2rem}.cb-row[data-cols=dinh][data-regime=cty],.cb-row[data-cols=bien][data-regime=cty]{grid-template-columns:minmax(0,3fr) 5rem minmax(0,1.6fr) 6rem 5rem minmax(0,1.4fr) 2rem}.cb-row--head{border:0;background:none;font-size:var(--text-xs);font-weight:700;color:var(--color-fg-muted)}.cb-cell small{display:none}.cb-cell--text,.cb-out,.cb-del{grid-column:auto;grid-row:auto}.cb-cell--check{justify-content:center}.cb-out{text-align:end}.cb-out:before{content:none}}.cb-fixed{display:flex;justify-content:space-between;gap:var(--space-sm);margin-block-end:var(--space-xs);padding:.55rem var(--space-xs);border:1px dashed var(--color-border-strong);border-radius:var(--radius-md);font-size:var(--text-sm)}.cb-fixed small{color:var(--color-fg-muted)}.cb-add{margin-block-start:var(--space-xs);padding:.45rem .8rem;border:1px dashed var(--color-accent);border-radius:var(--radius-md);background:none;color:var(--color-accent);font:inherit;font-size:var(--text-sm);font-weight:700;cursor:pointer}.cb-sum{display:grid;gap:.35rem;margin-block-start:var(--space-md);padding:var(--space-sm) var(--space-md);border-radius:var(--radius-md);border-inline-start:3px solid var(--color-accent);background:var(--color-bg-sunken);font-size:var(--text-sm);color:var(--color-fg-muted);font-variant-numeric:tabular-nums}.cb-sum b{color:var(--color-fg)}.cb-key{font-size:var(--text-base);color:var(--color-fg)}.cb-key b{font-size:var(--text-lg);color:var(--color-accent)}.cb-warn{color:var(--color-danger);font-weight:600}.cb-verdict{font-weight:700;color:var(--color-fg)}.cb-verdict[data-tone=yes],.cb-verdict[data-tone=no]{padding:.5rem .65rem;border-radius:var(--radius-md);background:var(--a-gold-08);border:1px solid var(--a-gold-32)}.cb-check{display:flex;gap:.5rem;align-items:baseline;margin-block-start:var(--space-sm);font-size:var(--text-sm);color:var(--color-fg-muted)}.cb-months{position:relative;overflow-x:auto}.cb-mt{inline-size:100%;min-inline-size:34rem;border-collapse:collapse;font-size:var(--text-sm);font-variant-numeric:tabular-nums}.cb-mt th,.cb-mt td{padding:.35rem .4rem;border-block-end:1px solid var(--color-border);text-align:end}.cb-mt th[scope=row],.cb-mt thead th:first-child{text-align:start;font-weight:600;color:var(--color-fg-muted);position:sticky;inset-inline-start:0;background:var(--color-surface);min-inline-size:11rem}.cb-mt thead th{font-size:var(--text-xs);color:var(--color-fg-muted)}.cb-mt input{text-align:end}.cb-mt td[data-bq]{font-weight:800;color:var(--color-fg)}.cb-mt .cb-calc th,.cb-mt .cb-calc td{background:var(--color-bg-sunken)}.cb-nav{display:flex;flex-wrap:wrap;gap:var(--space-xs);align-items:center;margin-block-start:var(--space-lg)}.cb-skip{padding:.3rem 0;border:0;background:none;color:var(--color-accent);font:inherit;font-size:var(--text-sm);text-decoration:underline;text-underline-offset:3px;cursor:pointer}.cb-linked{display:flex;flex-wrap:wrap;gap:var(--space-xs) var(--space-md);align-items:center;justify-content:space-between;padding:var(--space-xs) var(--space-md);border:1px solid var(--a-gold-32);border-radius:var(--radius-md);background:var(--a-gold-08);font-size:var(--text-sm);color:var(--color-fg-muted)}.cb-linked b{color:var(--color-fg)}.cb-actions{margin-block-start:var(--space-xs);text-align:end}.tg[data-astro-cid-twcbljjq]{padding-block-end:var(--section-y)}.tg__head[data-astro-cid-twcbljjq]{padding-block:var(--space-2xl);background:var(--grad-halo),var(--color-bg-sunken);border-block-end:1px solid var(--color-border)}.tg__title[data-astro-cid-twcbljjq]{margin-block:var(--space-xs) var(--space-md);font-size:var(--text-3xl);line-height:var(--leading-snug)}.tg__lede[data-astro-cid-twcbljjq]{max-inline-size:64ch;font-size:var(--text-lg);line-height:var(--leading-normal);color:var(--color-fg-muted)}.tg__body[data-astro-cid-twcbljjq]{display:grid;gap:var(--space-lg);margin-block-start:var(--space-xl)}@media(min-width:64rem){.tg__body[data-astro-cid-twcbljjq]{grid-template-columns:minmax(0,5fr) minmax(0,7fr);align-items:start}.tg__out[data-astro-cid-twcbljjq]{position:sticky;inset-block-start:calc(var(--header-h) + var(--space-md))}}.tg__form[data-astro-cid-twcbljjq]{display:grid;gap:var(--space-md);min-inline-size:0}.tg__box[data-astro-cid-twcbljjq]{min-inline-size:0;margin:0;padding:var(--space-md);border:1px solid var(--color-border);border-radius:var(--radius-lg);background:var(--color-surface)}.tg__box[data-astro-cid-twcbljjq] legend[data-astro-cid-twcbljjq],.tg__group[data-astro-cid-twcbljjq] summary[data-astro-cid-twcbljjq]{padding-inline:var(--space-2xs);font-weight:800;color:var(--color-fg)}.tg__group[data-astro-cid-twcbljjq] summary[data-astro-cid-twcbljjq]{cursor:pointer;padding:0}.tg__group[data-astro-cid-twcbljjq][open] summary[data-astro-cid-twcbljjq]{margin-block-end:var(--space-sm)}.tg__seg[data-astro-cid-twcbljjq]{display:flex;flex-wrap:wrap;gap:var(--space-2xs);margin-block:var(--space-xs)}.tg__seg[data-astro-cid-twcbljjq] label[data-astro-cid-twcbljjq]{position:relative;flex:1 1 8rem}.tg__seg[data-astro-cid-twcbljjq] input[data-astro-cid-twcbljjq]{position:absolute;opacity:0}.tg__seg[data-astro-cid-twcbljjq] span[data-astro-cid-twcbljjq]{display:block;padding:.6rem .75rem;border:1px solid var(--color-border);border-radius:var(--radius-md);text-align:center;font-weight:600;cursor:pointer}.tg__seg[data-astro-cid-twcbljjq] input[data-astro-cid-twcbljjq]:checked+span[data-astro-cid-twcbljjq]{border-color:var(--color-accent);background:var(--a-gold-08);color:var(--color-fg);box-shadow:inset 0 0 0 1px var(--color-accent)}.tg__seg[data-astro-cid-twcbljjq] input[data-astro-cid-twcbljjq]:focus-visible+span[data-astro-cid-twcbljjq]{outline:2px solid var(--color-accent);outline-offset:2px}.tg__cats[data-astro-cid-twcbljjq],.tg__grid[data-astro-cid-twcbljjq]{display:grid;gap:var(--space-sm)}.tg__search[data-astro-cid-twcbljjq] input[data-astro-cid-twcbljjq]{inline-size:100%;padding:.55rem .7rem;border:1px solid var(--color-border);border-radius:var(--radius-md);background:var(--color-bg);color:var(--color-fg);font:inherit;font-size:var(--text-base)}.tg__search[data-astro-cid-twcbljjq]{margin-block-end:var(--space-xs)}.tg__results[data-astro-cid-twcbljjq]{display:grid;gap:2px;max-block-size:20rem;overflow-y:auto;margin:0 0 var(--space-sm);padding:var(--space-2xs);list-style:none;border:1px solid var(--a-gold-32);border-radius:var(--radius-md);background:var(--color-bg)}.tg__results[data-astro-cid-twcbljjq][hidden]{display:none}.tg__empty[data-astro-cid-twcbljjq]{padding:.35rem .5rem;font-size:var(--text-xs);color:var(--color-fg-muted)}.tg__hit[data-astro-cid-twcbljjq]{display:grid;gap:.1rem;inline-size:100%;padding:.45rem .5rem;border:0;border-radius:var(--radius-sm, 6px);background:none;color:var(--color-fg);font:inherit;text-align:start;cursor:pointer}.tg__hit[data-astro-cid-twcbljjq]:hover,.tg__hit[data-astro-cid-twcbljjq]:focus-visible{background:var(--a-gold-08)}.tg__hit[data-astro-cid-twcbljjq] strong[data-astro-cid-twcbljjq]{font-size:var(--text-sm)}.tg__hit[data-astro-cid-twcbljjq] span[data-astro-cid-twcbljjq]{font-size:var(--text-xs);color:var(--color-fg-muted)}@media(min-width:40rem){.tg__cats[data-astro-cid-twcbljjq],.tg__grid[data-astro-cid-twcbljjq]{grid-template-columns:repeat(2,minmax(0,1fr))}}.tg__field[data-astro-cid-twcbljjq]{display:grid;gap:.3rem;align-content:start;min-inline-size:0;font-size:var(--text-sm);color:var(--color-fg-muted)}.tg__field[data-astro-cid-twcbljjq][hidden],.tg__check[data-astro-cid-twcbljjq][hidden]{display:none}.tg__wide[data-astro-cid-twcbljjq]{grid-column:1 / -1}.tg__field--rate[data-astro-cid-twcbljjq]{margin-block-start:var(--space-sm)}.tg__field[data-astro-cid-twcbljjq] small[data-astro-cid-twcbljjq],.tg__check[data-astro-cid-twcbljjq] small[data-astro-cid-twcbljjq]{color:var(--color-fg-subtle);font-size:var(--text-xs)}.tg__field[data-astro-cid-twcbljjq] select[data-astro-cid-twcbljjq],.tg__in[data-astro-cid-twcbljjq] input[data-astro-cid-twcbljjq]{inline-size:100%;min-inline-size:0;padding:.55rem .7rem;border:1px solid var(--color-border);border-radius:var(--radius-md);background:var(--color-bg);color:var(--color-fg);font:inherit;font-size:var(--text-base)}.tg__in[data-astro-cid-twcbljjq]{position:relative;display:block}.tg__in[data-astro-cid-twcbljjq] input[data-astro-cid-twcbljjq]{padding-inline-end:2rem;font-variant-numeric:tabular-nums}.tg__in[data-astro-cid-twcbljjq] i[data-astro-cid-twcbljjq]{position:absolute;inset-block:0;inset-inline-end:.7rem;display:grid;place-items:center;font-style:normal;color:var(--color-fg-muted);pointer-events:none}.tg__check[data-astro-cid-twcbljjq]{display:flex;gap:var(--space-2xs);align-items:baseline;flex-wrap:wrap;margin-block:var(--space-xs)}.tg__out[data-astro-cid-twcbljjq]{overflow:hidden;min-inline-size:0;padding:var(--space-md);border:1px solid var(--a-gold-32);border-radius:var(--radius-lg);background:var(--color-surface)}.tg__out[data-astro-cid-twcbljjq] h2[data-astro-cid-twcbljjq]{font-size:var(--text-xl);font-weight:800;margin-block-end:var(--space-sm)}.tg__tablewrap[data-astro-cid-twcbljjq]{position:relative;overflow-x:auto;margin-inline:calc(-1 * var(--space-md))}.tg__table[data-astro-cid-twcbljjq]{inline-size:100%;min-inline-size:40rem;border-collapse:collapse;font-size:var(--text-sm);font-variant-numeric:tabular-nums}.tg__table[data-astro-cid-twcbljjq] th[data-astro-cid-twcbljjq],.tg__table[data-astro-cid-twcbljjq] td[data-astro-cid-twcbljjq]{padding:.5rem .45rem;border-block-end:1px solid var(--color-border);text-align:end;white-space:nowrap}.tg__table[data-astro-cid-twcbljjq] thead[data-astro-cid-twcbljjq] th[data-astro-cid-twcbljjq]{font-size:var(--text-xs);color:var(--color-fg-muted);white-space:normal;vertical-align:bottom}.tg__table[data-astro-cid-twcbljjq] th[data-astro-cid-twcbljjq][scope=row],.tg__table[data-astro-cid-twcbljjq] thead[data-astro-cid-twcbljjq] th[data-astro-cid-twcbljjq]:first-child{text-align:start;font-weight:600;white-space:normal;position:sticky;inset-inline-start:0;z-index:1;padding-inline-start:var(--space-md);background:var(--color-surface);box-shadow:inset -1px 0 0 var(--color-border-strong),8px 0 10px -8px #0000008c}.tg__table[data-astro-cid-twcbljjq] tr[data-astro-cid-twcbljjq]>[data-astro-cid-twcbljjq]:last-child{padding-inline-end:var(--space-md)}.tg__table[data-astro-cid-twcbljjq] tr[data-astro-cid-twcbljjq][data-row=loiNhuan] th[data-astro-cid-twcbljjq][scope=row]{background:linear-gradient(var(--a-gold-08),var(--a-gold-08)),var(--color-surface)}@media(max-width:40rem){.tg__table[data-astro-cid-twcbljjq] th[data-astro-cid-twcbljjq][scope=row],.tg__table[data-astro-cid-twcbljjq] thead[data-astro-cid-twcbljjq] th[data-astro-cid-twcbljjq]:first-child{inline-size:8.5rem;min-inline-size:8.5rem}}.tg__table[data-astro-cid-twcbljjq] tr[data-astro-cid-twcbljjq][data-row=quyetToan] td[data-astro-cid-twcbljjq],.tg__table[data-astro-cid-twcbljjq] tr[data-astro-cid-twcbljjq][data-row=loiNhuan] td[data-astro-cid-twcbljjq],.tg__table[data-astro-cid-twcbljjq] tr[data-astro-cid-twcbljjq][data-row=goiY] td[data-astro-cid-twcbljjq]{font-weight:800;color:var(--color-fg)}.tg__table[data-astro-cid-twcbljjq] tr[data-astro-cid-twcbljjq][data-row=loiNhuan]{background:var(--a-gold-08)}.tg__table[data-astro-cid-twcbljjq] td[data-astro-cid-twcbljjq].is-neg{color:var(--color-danger)}.tg__note[data-astro-cid-twcbljjq]{margin-block:var(--space-sm) 0;font-size:var(--text-xs);line-height:var(--leading-normal);color:var(--color-fg-muted)}.tg__disclaimer[data-astro-cid-twcbljjq]{margin-block-start:var(--space-sm);padding:var(--space-sm) var(--space-md);border:1px solid var(--color-border);border-inline-start:3px solid var(--color-accent);border-radius:var(--radius-md);background:var(--color-bg-sunken);font-size:var(--text-xs);line-height:var(--leading-normal);color:var(--color-fg-muted)}.tg__disclaimer[data-astro-cid-twcbljjq] h3[data-astro-cid-twcbljjq]{margin-block-end:.3rem;font-size:var(--text-sm);font-weight:800;color:var(--color-fg)}.tg__disclaimer[data-astro-cid-twcbljjq] p[data-astro-cid-twcbljjq]+p[data-astro-cid-twcbljjq]{margin-block-start:.4rem}.tg__warn[data-astro-cid-twcbljjq]{margin-block-start:var(--space-sm);font-size:var(--text-sm);color:var(--color-fg-subtle)}.tg__cta[data-astro-cid-twcbljjq]{margin-block-start:var(--space-md);padding-block-start:var(--space-md);border-block-start:1px solid var(--color-border)}.tg__actions[data-astro-cid-twcbljjq]{display:flex;flex-wrap:wrap;gap:var(--space-xs);margin-block-start:var(--space-xs)}