/* صفحة هبوط «مركز إصدار القوائم المالية» — financial-statements.html / financial-statements-en.html
   CSS عادي (لا يحتاج إعادة بناء Tailwind) بألوان نظام الموقع فقط: brand (أزرق) + emerald + slate،
   وبنفس أنماط الموقع: أزرار brand-600 مصمتة، صناديق فاتحة، rounded-xl/2xl. الوضع الليلي: slate-900/800. */
:root {
    --fs-bg: #ffffff;          /* white */
    --fs-bg-alt: #f8fafc;      /* slate-50 */
    --fs-surface: #ffffff;
    --fs-ink: #0f172a;         /* slate-900 */
    --fs-text: #475569;        /* slate-600 */
    --fs-muted: #64748b;       /* slate-500 */
    --fs-line: #e2e8f0;        /* slate-200 */
    --fs-line-strong: #cbd5e1; /* slate-300 */
    --fs-brand: #2563eb;       /* brand-600 */
    --fs-brand-hover: #1d4ed8; /* brand-700 */
    --fs-brand-text: #1d4ed8;  /* brand-700 */
    --fs-brand-soft: #eff6ff;  /* brand-50 */
    --fs-brand-soft-2: #dbeafe;/* brand-100 */
    --fs-brand-ring: #bfdbfe;  /* brand-200 */
    --fs-green: #047857;       /* emerald-700 */
    --fs-green-soft: #ecfdf5;  /* emerald-50 */
    --fs-green-ring: #a7f3d0;  /* emerald-200 */
    --fs-red: #dc2626;         /* red-600 */
    --fs-shadow: 0 1px 2px rgb(15 23 42 / .05);
    --fs-shadow-md: 0 4px 6px -1px rgb(15 23 42 / .08), 0 2px 4px -2px rgb(15 23 42 / .06);
    --fs-shadow-lg: 0 10px 15px -3px rgb(15 23 42 / .08), 0 4px 6px -4px rgb(15 23 42 / .06);
    color-scheme: light;
}
html.dark {
    --fs-bg: #0f172a;          /* slate-900 */
    --fs-bg-alt: #0b1324;
    --fs-surface: #1e293b;     /* slate-800 */
    --fs-ink: #f8fafc;
    --fs-text: #cbd5e1;        /* slate-300 */
    --fs-muted: #94a3b8;       /* slate-400 */
    --fs-line: #334155;        /* slate-700 */
    --fs-line-strong: #475569;
    --fs-brand: #3b82f6;       /* brand-500 */
    --fs-brand-hover: #2563eb;
    --fs-brand-text: #93c5fd;  /* brand-300 */
    --fs-brand-soft: rgb(30 58 138 / .25);
    --fs-brand-soft-2: rgb(30 58 138 / .4);
    --fs-brand-ring: rgb(59 130 246 / .4);
    --fs-green: #6ee7b7;       /* emerald-300 */
    --fs-green-soft: rgb(6 78 59 / .35);
    --fs-green-ring: rgb(16 185 129 / .35);
    --fs-red: #f87171;
    --fs-shadow: 0 1px 2px rgb(0 0 0 / .3);
    --fs-shadow-md: 0 4px 6px -1px rgb(0 0 0 / .3);
    --fs-shadow-lg: 0 10px 15px -3px rgb(0 0 0 / .35);
    color-scheme: dark;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body {
    margin: 0;
    background: var(--fs-bg);
    color: var(--fs-text);
    font-family: 'Cairo', system-ui, -apple-system, 'Segoe UI', sans-serif;
    line-height: 1.7;
    -webkit-font-smoothing: antialiased;
}
img, svg { display: block; max-width: 100%; }
a { color: inherit; }
h1, h2, h3 { color: var(--fs-ink); margin: 0; line-height: 1.35; }
p { margin: 0; }
.fs-display { font-family: 'Tajawal', 'Cairo', sans-serif; }
html[lang="en"] .fs-display { font-family: 'Cairo', sans-serif; }
.num { font-variant-numeric: tabular-nums; direction: ltr; unicode-bidi: isolate; }
.wrap { width: min(80rem, 100% - 32px); margin-inline: auto; }
.skip { position: absolute; inset-inline-start: 12px; top: -60px; z-index: 100; padding: 8px 14px; border-radius: 12px; background: var(--fs-brand); color: #fff; font-weight: 700; text-decoration: none; }
.skip:focus { top: 12px; }
:focus-visible { outline: 2px solid var(--fs-brand); outline-offset: 2px; border-radius: 6px; }

/* Header (as the site header: white/90 + blur, slate border) */
.fs-header { position: sticky; top: 0; z-index: 50; border-bottom: 1px solid rgb(226 232 240 / .7); background: rgb(255 255 255 / .9); backdrop-filter: blur(12px); }
html.dark .fs-header { border-color: rgb(51 65 85 / .6); background: rgb(15 23 42 / .9); }
.fs-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 12px; height: 64px; }
@media (min-width: 640px) { .fs-header .wrap { height: 80px; } }
.fs-header img { height: 36px; width: auto; }
@media (min-width: 640px) { .fs-header img { height: 40px; } }
html.dark .fs-header .logo { filter: brightness(0) invert(1); }
.fs-header nav { display: flex; align-items: center; gap: 4px; }
.fs-header nav a.link { padding: 8px 12px; color: #334155; font-weight: 500; text-decoration: none; transition: color .2s; }
html.dark .fs-header nav a.link { color: #cbd5e1; }
.fs-header nav a.link:hover { color: var(--fs-brand); }
html.dark .fs-header nav a.link:hover { color: #fbbf24; }
.icon-btn { display: inline-grid; place-items: center; width: 40px; height: 40px; border: 0; border-radius: 12px; background: transparent; color: var(--fs-muted); cursor: pointer; transition: background .2s, color .2s; }
.icon-btn:hover { background: #f1f5f9; color: var(--fs-brand); }
html.dark .icon-btn:hover { background: #334155; color: #fbbf24; }
.icon-btn svg { width: 20px; height: 20px; }
.icon-btn .sun { display: none; }
html.dark .icon-btn .sun { display: block; }
html.dark .icon-btn .moon { display: none; }

/* Buttons (site: solid brand-600, rounded-xl, bold) */
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 8px; min-height: 48px; padding: 12px 22px; border: 1px solid transparent; border-radius: 12px; font: inherit; font-weight: 700; font-size: 1rem; line-height: 1.2; text-decoration: none; cursor: pointer; transition: background-color .2s, border-color .2s, color .2s; }
.btn svg { width: 18px; height: 18px; flex: none; }
.btn-primary { color: #fff; background: #2563eb; box-shadow: var(--fs-shadow); }
.btn-primary:hover { background: #1d4ed8; }
.btn-ghost { color: var(--fs-brand-text); background: var(--fs-surface); border-color: var(--fs-brand-ring); }
.btn-ghost:hover { background: var(--fs-brand-soft); }
.btn-sm { min-height: 44px; padding: 8px 16px; font-size: .9rem; }
.btn-wa { color: #047857; background: #ecfdf5; border-color: #a7f3d0; }
.btn-wa:hover { background: #d1fae5; }
html.dark .btn-wa { color: #6ee7b7; background: rgb(6 78 59 / .35); border-color: rgb(16 185 129 / .35); }

/* Hero (site hero: soft gradient to white) */
.hero { background: linear-gradient(to bottom, rgb(239 246 255 / .9), #ffffff 70%); }
html.dark .hero { background: var(--fs-bg); }
.hero .wrap { display: grid; gap: 40px; align-items: center; padding-block: 32px 56px; }
.hero .wrap > * { min-width: 0; }
@media (min-width: 1024px) { .hero .wrap { grid-template-columns: 1fr 1fr; gap: 56px; padding-block: 56px 80px; } }
.crumbs { display: flex; flex-wrap: wrap; gap: 6px; margin: 0 0 20px; padding: 0; list-style: none; font-size: .875rem; color: var(--fs-muted); }
.crumbs a { text-decoration: none; transition: color .2s; }
.crumbs a:hover { color: var(--fs-brand); }
.crumbs [aria-current] { font-weight: 600; color: #334155; }
html.dark .crumbs [aria-current] { color: #e2e8f0; }
.chip-row { display: flex; flex-wrap: wrap; gap: 8px; margin-bottom: 16px; }
.chip { display: inline-flex; align-items: center; gap: 8px; padding: 6px 14px; border-radius: 999px; border: 1px solid var(--fs-green-ring); background: var(--fs-surface); color: var(--fs-green); font-size: .8rem; font-weight: 700; box-shadow: var(--fs-shadow); }
.chip-new { border-color: var(--fs-brand-ring); background: var(--fs-brand-soft); color: var(--fs-brand-text); }
.chip-dot { width: 8px; height: 8px; flex: none; border-radius: 50%; background: #10b981; }
.hero h1 { font-size: clamp(1.9rem, 4.2vw, 2.6rem); font-weight: 800; line-height: 1.35; }
.hero h1 .hl { color: var(--fs-brand); }
html.dark .hero h1 .hl { color: #60a5fa; }
.hero .lead { margin-top: 20px; max-width: 36rem; font-size: clamp(1rem, 1.6vw, 1.125rem); line-height: 1.8; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 28px; }
.hero-proof { display: flex; flex-wrap: wrap; gap: 8px 20px; margin: 20px 0 0; padding: 0; list-style: none; font-size: .9rem; font-weight: 600; color: var(--fs-muted); }
.hero-proof li { display: inline-flex; align-items: center; gap: 6px; }
.hero-proof svg { width: 16px; height: 16px; color: #10b981; }

/* Offer box (site offer card: brand-50 → white → emerald-50) */
.offer { margin-top: 28px; padding: 18px 20px; border: 1px solid var(--fs-brand-soft-2); border-radius: 16px; background: linear-gradient(135deg, #eff6ff 0%, #ffffff 55%, #ecfdf5 100%); display: grid; gap: 14px; }
html.dark .offer { border-color: #334155; background: #1e293b; }
@media (min-width: 560px) { .offer { grid-template-columns: 1fr auto; align-items: center; } }
.offer-tag { display: inline-block; margin-bottom: 6px; padding: 2px 10px; border-radius: 999px; background: #2563eb; color: #fff; font-size: .75rem; font-weight: 800; }
.offer strong { display: block; color: var(--fs-ink); font-size: 1.05rem; line-height: 1.5; }
.offer small { display: block; margin-top: 2px; color: var(--fs-muted); font-size: .85rem; }
.countdown { display: flex; gap: 6px; direction: ltr; }
html[dir="rtl"] .countdown { flex-direction: row-reverse; }
.countdown div { min-width: 56px; padding: 6px 4px; border: 1px solid var(--fs-brand-soft-2); border-radius: 12px; background: var(--fs-surface); text-align: center; }
.countdown b { display: block; color: var(--fs-brand-text); font-size: 1.25rem; font-weight: 800; font-variant-numeric: tabular-nums; line-height: 1.25; }
.countdown span { display: block; color: var(--fs-muted); font-size: .7rem; font-weight: 600; }

/* Statement sample (the document stays paper-white in both themes) */
.doc { border: 1px solid var(--fs-line); border-radius: 24px; background: var(--fs-surface); box-shadow: var(--fs-shadow-lg); overflow: hidden; }
.doc-tabs { display: flex; gap: 4px; padding: 8px; overflow-x: auto; scrollbar-width: none; border-bottom: 1px solid var(--fs-line); background: var(--fs-bg-alt); }
.doc-tabs::-webkit-scrollbar { display: none; }
.doc-tab { flex: none; min-height: 40px; padding: 8px 14px; border: 0; border-radius: 10px; background: transparent; color: var(--fs-muted); font: inherit; font-size: .85rem; font-weight: 700; cursor: pointer; white-space: nowrap; transition: color .2s, background-color .2s; }
.doc-tab:hover { color: var(--fs-ink); }
.doc-tab[aria-selected="true"] { background: var(--fs-surface); color: var(--fs-brand); box-shadow: var(--fs-shadow-md); }
.doc-sheet { padding: 22px 22px 16px; color: #1e293b; background: #ffffff; }
.doc-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; padding-bottom: 12px; border-bottom: 2px solid #0f172a; }
.doc-head h3 { color: #0f172a; font-size: 1.05rem; font-weight: 800; }
.doc-head p { color: #64748b; font-size: .8rem; font-weight: 600; }
.doc-stamp { flex: none; display: inline-flex; align-items: center; gap: 6px; padding: 4px 10px; border: 1px solid #a7f3d0; border-radius: 999px; background: #ecfdf5; color: #047857; font-size: .72rem; font-weight: 800; }
.doc-stamp svg { width: 14px; height: 14px; }
.doc table { width: 100%; border-collapse: collapse; margin-top: 8px; font-size: .85rem; }
.doc th { padding: 8px 6px 6px; color: #64748b; font-size: .72rem; font-weight: 700; text-align: start; border-bottom: 1px solid #cbd5e1; }
.doc th.n, .doc td.n { text-align: end; width: 26%; white-space: nowrap; }
.doc td { padding: 6px; border-bottom: 1px solid #f1f5f9; color: #1e293b; }
.doc td.n { font-variant-numeric: tabular-nums; }
.doc td.note { width: 8%; color: #2563eb; font-weight: 700; text-align: center; font-size: .75rem; }
.doc tr.sec td { padding-top: 12px; color: #0f172a; font-weight: 800; border-bottom: 0; }
.doc tr.sub td { font-weight: 700; background: #f8fafc; }
.doc tr.tot td { font-weight: 800; color: #0f172a; border-top: 1px solid #0f172a; border-bottom: 3px double #0f172a; background: #eff6ff; }
.doc tr.dim td.n { color: #94a3b8; }
.doc-panel { display: none; }
.doc-panel.is-active { display: block; animation: fsFade .25s ease-out; }
@keyframes fsFade { from { opacity: 0; } to { opacity: 1; } }
.doc-foot { display: grid; gap: 6px; padding: 12px 22px 16px; border-top: 1px dashed #cbd5e1; background: #ffffff; }
.check { display: flex; align-items: center; gap: 8px; color: #047857; font-size: .8rem; font-weight: 700; }
.check svg { width: 16px; height: 16px; flex: none; }
.hash { color: #64748b; font-size: .72rem; font-weight: 600; }
.hash code { font-family: ui-monospace, 'SFMono-Regular', Consolas, monospace; color: #334155; }
.doc-note { margin-top: 10px; color: var(--fs-muted); font-size: .8rem; text-align: center; }

/* Sections (site rhythm: white / slate-50 alternation) */
.section { padding-block: 64px; }
@media (min-width: 1024px) { .section { padding-block: 80px; } }
.section.alt { background: var(--fs-bg-alt); }
.eyebrow { display: block; margin-bottom: 12px; color: var(--fs-brand); font-size: .875rem; font-weight: 600; }
html.dark .eyebrow { color: #60a5fa; }
.section h2 { font-size: clamp(1.6rem, 3vw, 2.25rem); font-weight: 800; }
.section .intro { margin-top: 12px; max-width: 46rem; font-size: 1.05rem; line-height: 1.8; }
.center { text-align: center; }
.center .intro { margin-inline: auto; }

/* Before / after */
.compare { display: grid; gap: 20px; margin-top: 40px; }
@media (min-width: 860px) { .compare { grid-template-columns: 1fr 1fr; } }
.compare-card { padding: 28px; border: 1px solid var(--fs-line); border-radius: 16px; background: var(--fs-surface); }
.compare-card.new { border: 2px solid var(--fs-brand); }
.compare-card h3 { display: flex; flex-wrap: wrap; align-items: center; gap: 10px; font-size: 1.15rem; font-weight: 800; }
.compare-card h3 .badge { padding: 2px 10px; border-radius: 999px; font-size: .75rem; font-weight: 700; }
.old .badge { background: #f1f5f9; color: #475569; }
html.dark .old .badge { background: #334155; color: #cbd5e1; }
.new .badge { background: var(--fs-brand-soft); color: var(--fs-brand-text); }
.compare-card ul { margin: 16px 0 0; padding: 0; list-style: none; display: grid; gap: 10px; }
.compare-card li { display: flex; gap: 10px; align-items: flex-start; }
.compare-card li svg { width: 20px; height: 20px; flex: none; margin-top: 3px; }
.old li svg { color: var(--fs-red); }
.new li svg { color: #10b981; }

/* Steps */
.steps { display: grid; gap: 16px; margin: 40px 0 0; padding: 0; list-style: none; counter-reset: step; }
@media (min-width: 720px) { .steps { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 1080px) { .steps { grid-template-columns: repeat(3, 1fr); } }
.steps li { padding: 24px; border: 1px solid var(--fs-line); border-radius: 16px; background: var(--fs-surface); counter-increment: step; }
.steps li::before { content: counter(step); display: grid; place-items: center; width: 40px; height: 40px; margin-bottom: 14px; border-radius: 12px; background: var(--fs-brand-soft); color: var(--fs-brand-text); font-weight: 800; font-variant-numeric: tabular-nums; }
.steps li:last-child { border-color: var(--fs-green-ring); }
.steps li:last-child::before { background: var(--fs-green-soft); color: var(--fs-green); }
.steps h3 { font-size: 1.08rem; font-weight: 800; }
.steps p { margin-top: 6px; font-size: .95rem; }

/* Feature cards (site card-hover-lift) */
.grid { display: grid; gap: 16px; margin-top: 40px; }
@media (min-width: 640px) { .grid { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 1024px) { .grid { grid-template-columns: repeat(4, 1fr); } }
.card { padding: 24px; border: 1px solid var(--fs-line); border-radius: 16px; background: var(--fs-surface); transition: border-color .2s, box-shadow .2s; }
.card:hover { border-color: var(--fs-brand-ring); box-shadow: var(--fs-shadow-md); }
.card .ic { display: grid; place-items: center; width: 44px; height: 44px; margin-bottom: 14px; border-radius: 12px; background: var(--fs-brand-soft); color: var(--fs-brand); }
html.dark .card .ic { color: #60a5fa; }
.card .ic svg { width: 22px; height: 22px; }
.card h3 { font-size: 1.02rem; font-weight: 800; }
.card p { margin-top: 6px; font-size: .92rem; }

/* Audiences */
.split { display: grid; gap: 20px; margin-top: 40px; }
@media (min-width: 860px) { .split { grid-template-columns: 1fr 1fr; } }
.audience { padding: 28px; border-radius: 16px; border: 1px solid var(--fs-line); background: var(--fs-surface); }
.audience.dark-card { border-color: var(--fs-brand-soft-2); background: var(--fs-brand-soft); }
.audience h3 { font-size: 1.25rem; font-weight: 800; }
.audience p { margin-top: 10px; }
.audience ul { margin: 16px 0 0; padding: 0; list-style: none; display: grid; gap: 8px; }
.audience li { display: flex; gap: 10px; }
.audience li::before { content: "✓"; flex: none; color: #10b981; font-weight: 800; }

/* Pricing (site plan cards) */
.pricing { display: grid; gap: 20px; margin-top: 40px; align-items: stretch; }
@media (min-width: 860px) { .pricing { grid-template-columns: 1fr 1fr; max-width: 64rem; margin-inline: auto; } }
.price-card { position: relative; display: flex; flex-direction: column; padding: 28px; border-radius: 24px; border: 1px solid var(--fs-line); background: var(--fs-surface); }
.price-card.featured { border: 2px solid var(--fs-brand); box-shadow: var(--fs-shadow-lg); }
.price-card .ribbon { position: absolute; top: -13px; inset-inline-start: 24px; padding: 3px 12px; border-radius: 999px; background: #2563eb; color: #fff; font-size: .78rem; font-weight: 700; }
.price-card h3 { font-size: 1.2rem; font-weight: 800; }
.price-card .sub { margin-top: 4px; color: var(--fs-muted); font-size: .9rem; }
.price { display: flex; align-items: baseline; flex-wrap: wrap; gap: 8px; margin: 18px 0 6px; color: var(--fs-ink); }
.price b { font-size: 2.25rem; font-weight: 900; line-height: 1; font-variant-numeric: tabular-nums; }
.price-card.featured .price b { color: #047857; }
html.dark .price-card.featured .price b { color: #6ee7b7; }
.price s { color: #94a3b8; font-weight: 600; }
.price span { color: var(--fs-muted); font-weight: 600; font-size: .9rem; }
.price-card ul { margin: 14px 0 24px; padding: 0; list-style: none; display: grid; gap: 8px; }
.price-card li { display: flex; gap: 8px; align-items: flex-start; font-size: .95rem; }
.price-card li svg { width: 18px; height: 18px; flex: none; margin-top: 4px; color: #10b981; }
.price-card .btn { margin-top: auto; }
.fine { margin-top: 16px; color: var(--fs-muted); font-size: .85rem; text-align: center; }

/* FAQ (site faq-item) */
.faq { display: grid; gap: 12px; max-width: 56rem; margin: 32px auto 0; }
.faq details { border: 1px solid var(--fs-line); border-radius: 16px; background: var(--fs-surface); }
.faq summary { display: flex; align-items: center; justify-content: space-between; gap: 12px; min-height: 56px; padding: 14px 20px; color: var(--fs-ink); font-weight: 700; cursor: pointer; list-style: none; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary svg { width: 18px; height: 18px; flex: none; transition: transform .2s; color: var(--fs-muted); }
.faq details[open] summary svg { transform: rotate(180deg); }
.faq details p { padding: 0 20px 16px; }
.faq details p a { color: var(--fs-brand); font-weight: 700; }

/* Final CTA (site offer card, light) */
.cta { padding: 40px 24px; border: 1px solid var(--fs-brand-soft-2); border-radius: 24px; text-align: center; background: linear-gradient(135deg, #eff6ff 0%, #ffffff 50%, #ecfdf5 100%); }
html.dark .cta { border-color: #334155; background: #1e293b; }
.cta h2 { font-size: clamp(1.5rem, 3vw, 2rem); font-weight: 800; }
.cta p { max-width: 40rem; margin: 12px auto 0; }
.cta .hero-actions { justify-content: center; }
.share { display: flex; flex-wrap: wrap; justify-content: center; gap: 8px; margin-top: 20px; }
.share-status { min-height: 1.4em; margin-top: 8px; font-size: .85rem; color: var(--fs-green); }

/* Footer */
.fs-footer { padding: 28px 0 36px; border-top: 1px solid var(--fs-line); color: var(--fs-muted); font-size: .875rem; }
.fs-footer .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 10px; }
.fs-footer a { text-decoration: none; transition: color .2s; }
.fs-footer a:hover { color: var(--fs-brand); }

/* Offer visibility: [data-offer] before the offer ends, [data-after-offer] after it (assets/financial-statements.js) */
[data-after-offer] { display: none !important; }
.offer-ended [data-offer] { display: none !important; }
.offer-ended [data-after-offer] { display: revert !important; }
.offer-ended .pricing { grid-template-columns: minmax(0, 32rem); justify-content: center; }

@media (max-width: 560px) {
    .section { padding-block: 56px; }
    .doc-sheet { padding: 16px 12px 12px; }
    .doc-foot { padding: 12px; }
    .doc table { font-size: .74rem; }
    .doc th, .doc td { padding-inline: 4px; }
    .doc th.n, .doc td.n { width: auto; }
    .doc .asof { display: none; }
    .fs-header nav a.link { display: none; }
    .hero-actions .btn { flex: 1 1 100%; }
}
@media (prefers-reduced-motion: reduce) {
    html { scroll-behavior: auto; }
    *, *::before, *::after { animation: none !important; transition: none !important; }
}
@media print {
    .fs-header, .share, .countdown { display: none; }
}