:root{--ink:#13263c;--navy:#10283e;--blue:#1d647a;--teal:#277d7f;--pale:#edf6f4;--ivory:#faf9f5;--line:#dfe7ea;--muted:#5f7080;--white:#fff}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,"Noto Sans TC","Microsoft JhengHei",Arial,sans-serif;line-height:1.78;background:#fff}a{color:inherit}button,input,select,textarea{font:inherit}button{cursor:pointer}.wrap{width:min(1140px,calc(100% - 42px));margin:0 auto}.nav{background:#fff;position:sticky;top:0;z-index:10;border-bottom:1px solid var(--line)}.navinner{display:flex;align-items:center;justify-content:space-between;gap:18px;min-height:68px}.brand{font-weight:850;color:var(--navy);font-size:19px;letter-spacing:2.4px;text-decoration:none;line-height:1.1}.brand span{display:block;font-size:9px;letter-spacing:1.8px;font-weight:600;margin-top:7px;color:var(--muted)}.links{display:flex;gap:22px;align-items:center}.links a{text-decoration:none;font-size:13px;font-weight:700}.links a:hover{color:var(--blue)}.pillbtn{display:inline-block;border:0;padding:12px 23px;border-radius:7px;background:var(--teal);color:#fff!important;text-decoration:none;font-weight:800;font-size:14px;box-shadow:0 8px 22px #18596123}.pillbtn:hover{background:#226c6e}.ghost{background:transparent;color:var(--navy)!important;border:1px solid #aac5c8;box-shadow:none}.hero{background:linear-gradient(115deg,#f3f8f7 0%,#fff 72%);padding:83px 0 92px;overflow:hidden}.hero-grid{display:grid;grid-template-columns:1.13fr .87fr;align-items:center;gap:64px}.eyebrow{display:block;font-weight:800;font-size:12px;letter-spacing:2px;color:var(--teal);margin-bottom:19px}.hero h1{font-size:clamp(36px,4.1vw,60px);line-height:1.25;letter-spacing:-1.5px;margin:0 0 24px;color:var(--navy)}.hero h1 em{font-style:normal;color:var(--teal)}.lead{font-size:19px;color:#42586a;max-width:650px;margin:0 0 26px}.hero-actions{display:flex;flex-wrap:wrap;gap:13px;margin-top:28px}.small{font-size:12px;color:var(--muted)}.hero-note{font-size:13px;margin-top:19px;color:var(--muted)}.hero-art{min-height:405px;background:#10283e;border-radius:18px;padding:38px 34px;color:white;display:flex;flex-direction:column;justify-content:center;box-shadow:0 25px 60px #17354e26;position:relative}.hero-art:before{content:"";position:absolute;right:-30px;top:-30px;width:160px;height:160px;border:1px solid #6fc2b3;border-radius:50%;opacity:.45}.art-kicker{font-size:12px;letter-spacing:2px;color:#8bd3c4;font-weight:700}.art-title{font-weight:800;font-size:24px;line-height:1.5;margin:25px 0}.art-rule{height:1px;background:#406075;margin-bottom:25px}.art-lines{display:grid;gap:12px}.art-lines div{background:#193a52;padding:11px 15px;border-radius:7px;font-size:14px;display:flex;justify-content:space-between;align-items:center}.art-lines b{color:#91d5cb;font-size:17px}.section{padding:82px 0}.shade{background:var(--ivory)}.pale{background:var(--pale)}.dark{background:var(--navy);color:#fff}.sect-head{max-width:790px;margin-bottom:36px}.sect-head h2{font-size:clamp(27px,3vw,39px);line-height:1.4;margin:0 0 15px;letter-spacing:-.7px;color:var(--navy)}.sect-head p{font-size:17px;color:var(--muted);margin:0}.dark .sect-head h2{color:#fff}.dark .sect-head p{color:#bfd1dc}.divider-line{width:54px;height:4px;background:var(--teal);margin:0 0 24px}.compare{border:1px solid var(--line);border-radius:14px;overflow:hidden;background:#fff;box-shadow:0 12px 35px #17354e0b}.compare-header,.compare-row{display:grid;grid-template-columns:20% 39% 41%}.compare-header{color:#fff;background:var(--navy);font-size:15px;font-weight:800}.compare-header div{padding:19px 22px}.compare-header div:last-child{background:#1e6574}.compare-row:not(:last-child){border-bottom:1px solid var(--line)}.compare-row>div{padding:22px;min-width:0;font-size:14.5px}.compare-row>div:first-child{background:#f9fbfb;font-weight:800;font-size:16px}.compare-row>div:nth-child(2){color:#4d5e70}.compare-row>div:last-child{background:#f2faf8}.compare-row strong{display:block;font-size:14px;color:#13586b;margin-bottom:6px}.compare-row p{margin:0}.note{color:var(--muted);font-size:12px;margin-top:18px}.grid3{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.grid4{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}.card{border:1px solid var(--line);background:white;border-radius:12px;padding:26px;box-shadow:0 7px 18px #10283e07}.num{font-size:13px;font-weight:850;color:var(--teal);letter-spacing:1px}.card h3{font-size:20px;margin:13px 0 8px;line-height:1.45}.card p{font-size:14px;color:var(--muted);margin:0}.two{display:grid;grid-template-columns:1fr 1fr;gap:24px}.choice{padding:30px;border-radius:13px;border:1px solid var(--line);background:white}.choice.highlight{background:#eaf5f2;border-color:#a8d2cb}.choice h3{font-size:23px;margin:0 0 13px}.choice ul{padding-left:21px;margin:12px 0 0}.choice li{margin:8px 0}.journey{display:grid;grid-template-columns:repeat(4,1fr);gap:15px}.journey-item{border:1px solid #476074;border-radius:10px;padding:25px 21px;background:#183950}.journey-item span{color:#9ed8cc;font-weight:850}.journey-item h3{font-size:18px;margin:13px 0 10px}.journey-item p{font-size:13px;color:#c7d6df;margin:0}.cases{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.case{padding:26px;border-radius:12px;background:white;border:1px solid var(--line)}.tag{display:inline-block;border-radius:30px;background:#e6f1ef;color:#1c6766;padding:4px 11px;font-size:11px;font-weight:800}.tag.pending{background:#f6f0e7;color:#82653b}.case h3{font-size:19px;line-height:1.45;margin:15px 0 10px}.case p{color:var(--muted);font-size:14px;margin:0}.faq{max-width:850px}.faq details{border-bottom:1px solid var(--line);padding:17px 0}.faq summary{font-weight:800;cursor:pointer;font-size:17px}.faq p{color:var(--muted);margin:10px 0 0}.contact-wrap{display:grid;grid-template-columns:.86fr 1.14fr;gap:60px;align-items:start}.contact-intro h2{font-size:36px;line-height:1.36;margin:0 0 18px}.contact-intro p{color:#c7d7df}.form{background:#fff;color:var(--ink);border-radius:15px;padding:31px;box-shadow:0 15px 35px #091b2c24}.form label{display:block;font-size:13px;font-weight:800;margin:0 0 6px}.form select,.form input,.form textarea{width:100%;border:1px solid #bdcbd2;border-radius:7px;background:white;color:var(--ink);padding:11px;margin-bottom:16px;outline-offset:2px}.form textarea{min-height:94px;resize:vertical}.form .pillbtn{width:100%}.form .small{line-height:1.6;margin:12px 0 0}.notice{border:1px solid #dce9e6;background:#f3f8f6;border-radius:8px;padding:13px 15px;font-size:13px;margin-top:13px;display:none;white-space:pre-wrap}.notice.show{display:block}.foot{padding:33px 0;background:#0b1c2d;color:#aabeca;font-size:12px}.foot a{color:#cce8e3}.foot .wrap{display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap}.sticky-cta{display:none}.quote{font-size:clamp(22px,2.3vw,32px);line-height:1.65;font-weight:800;max-width:860px;margin:35px auto 0;text-align:center;color:#19495a}.sources{padding:20px 0 50px}.sources p{color:var(--muted);font-size:12px}.sources a{color:var(--blue)}
@media(max-width:900px){.links a:not(.pillbtn):not(.mobile-link){display:none}.hero-grid,.contact-wrap{grid-template-columns:1fr;gap:30px}.hero-art{min-height:auto}.grid4{grid-template-columns:repeat(2,1fr)}.journey{grid-template-columns:repeat(2,1fr)}.cases,.grid3{grid-template-columns:1fr}.compare-header,.compare-row{grid-template-columns:24% 36% 40%}.compare-row>div,.compare-header div{padding:17px 13px}.section{padding:63px 0}}
@media(max-width:620px){.wrap{width:min(100% - 30px,1140px)}.hero{padding:57px 0}.hero h1{font-size:37px}.lead{font-size:17px}.hero-art{padding:25px}.navinner{min-height:60px}.brand{font-size:16px}.links .pillbtn{padding:9px 12px;font-size:12px}.section{padding:52px 0}.compare{border:0;background:transparent;box-shadow:none}.compare-header{display:none}.compare-row{display:block;background:#fff;border:1px solid var(--line)!important;margin:0 0 14px;border-radius:10px;overflow:hidden}.compare-row>div{padding:14px 18px}.compare-row>div:first-child{background:var(--navy);color:white}.compare-row>div:nth-child(2):before{content:'一般申請／專項服務';display:block;font-weight:800;color:#536578;font-size:12px;margin-bottom:5px}.compare-row>div:last-child:before{content:'Rebalance 策略導向模式';display:block;font-weight:800;color:#166478;font-size:12px;margin-bottom:5px}.grid4,.two,.journey{grid-template-columns:1fr}.contact-wrap{gap:18px}.form{padding:20px}.sticky-cta{display:block;position:fixed;bottom:0;left:0;right:0;background:#ffffffed;border-top:1px solid #dae6e5;z-index:11;padding:10px 15px;backdrop-filter:blur(10px)}.sticky-cta a{display:block;text-align:center}.foot{padding-bottom:95px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

.compare-row-highlight>div:first-child{background:#e4f0ed;color:#0f5a62}.compare-row-highlight>div:nth-child(2){background:#f7f7f5}.compare-row-highlight>div:last-child{background:#dbf1eb}.compare-row-highlight strong{font-size:17px;color:#0c5961}.compare-row-highlight{border-top:3px solid #227777}

/* V4: value comparison and contact */
.value-row{border-top:3px solid #1e6574;background:#f8fbf9}.value-row>div:first-child{background:#e5f1f0!important;color:#124859}.value-row-kicker{display:block;font-size:12px;font-weight:600;line-height:1.5;margin-top:8px;color:#437580}.value-row>div:nth-child(2){background:#fafbf9}.value-row>div:last-child{background:#e5f5f0}.value-number{font-size:clamp(21px,2.1vw,30px)!important;line-height:1.3;color:#0b5c5c!important;letter-spacing:-.5px;white-space:normal}.value-caveat{font-size:11.5px!important;line-height:1.65;color:#56716e!important;margin-top:11px!important}.contact-links{display:flex;flex-wrap:wrap;gap:12px;margin-top:21px}.contact-links a{color:#fff;text-decoration:none;font-weight:800}.contact-links a:hover{text-decoration:underline}.contact-links .pillbtn{color:#fff}.contact-links .email-link{font-size:14px;align-self:center}.form .send-wa{display:none;margin-top:10px;background:#176b5c}.contact-note{font-size:12px!important;margin-top:16px!important;color:#c7d7df!important}@media(max-width:620px){.value-row>div:first-child{background:#174457!important;color:white}.value-row-kicker{color:#bfe6de}}
/* V5: five-service portfolio */
.services-lead{display:grid;grid-template-columns:1.05fr .95fr;gap:18px;margin-bottom:18px}
.service-feature{border-radius:17px;background:linear-gradient(125deg,#10283e,#1b5162);color:#fff;padding:36px 37px;display:flex;flex-direction:column;justify-content:space-between;min-height:315px}
.service-feature .service-number{color:#9cdacc}.service-feature h3{color:#fff;font-size:clamp(25px,2.6vw,35px);line-height:1.4;margin:12px 0}.service-feature p{color:#d7e8e9;margin:8px 0 0;max-width:520px}.service-price{font-size:clamp(29px,3.2vw,42px);font-weight:850;line-height:1.2;letter-spacing:-.6px;margin:15px 0}.service-price small{font-size:14px;font-weight:600;letter-spacing:0;color:#d0e5e5}.service-side{background:#eaf3f2;border:1px solid #d5e6e2;padding:34px;border-radius:17px;display:flex;flex-direction:column;justify-content:center}.service-side .service-kicker{font-size:12px;letter-spacing:1.2px;font-weight:800;color:#267077}.service-side h3{font-size:24px;line-height:1.55;color:#10283e;margin:16px 0}.service-side p{color:#506777;margin:0 0 18px}.service-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.service-card{border:1px solid var(--line);background:#fff;border-radius:15px;padding:29px 30px;min-height:225px;box-shadow:0 8px 25px #17354e08}.service-number{display:inline-block;color:#228078;letter-spacing:1px;font-size:12px;font-weight:800}.service-card h3{font-size:22px;line-height:1.4;margin:13px 0;color:var(--navy)}.service-card p{color:#526676;margin:0;font-size:15px}.services-note{font-size:12px;margin:19px 0 0;color:#637887}.services-action{margin-top:24px}
@media(max-width:800px){.services-lead{grid-template-columns:1fr}.service-feature{min-height:0}.service-side{padding:26px}}
@media(max-width:620px){.service-feature{padding:27px 23px}.service-grid{grid-template-columns:1fr}.service-card{padding:23px;min-height:0}}

/* Shared site upgrade · responsive guides */
:focus-visible{outline:3px solid #21a3a3;outline-offset:3px}
.skip-link{position:absolute;left:-9999px;top:0;background:#fff;color:#123;padding:10px;z-index:100}.skip-link:focus{left:10px}
.mobile-link{white-space:nowrap}.editorial-intro{max-width:780px}.article-card{display:flex;flex-direction:column}.article-card h3{font-size:21px}.article-card p{flex:1}.article-card .more{display:inline-flex;align-items:center;margin-top:18px;color:#176d75;font-size:14px;font-weight:850;text-decoration:none}.article-card .more:hover{text-decoration:underline}.article-card .tag{align-self:flex-start}.editorial-actions{margin-top:26px}.footer-links{display:flex;gap:16px;flex-wrap:wrap;align-items:center}.footer-links a{color:#cce8e3}.body-guides{background:#fff}.breadcrumbs{font-size:13px;color:#526779;padding:21px 0}.breadcrumbs a{color:#186679}.guides-hero{padding:64px 0 55px;background:linear-gradient(120deg,#eaf5f2,#fff)}.guides-hero h1{font-size:clamp(34px,4.4vw,53px);line-height:1.3;color:#10283e;max-width:830px;margin:0 0 18px}.guides-hero p{font-size:18px;max-width:850px;color:#456071}.article-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;margin:25px 0 35px}.article-list .card{display:flex;flex-direction:column;min-height:250px}.article-list .card p{flex:1}.article-list .card a{text-decoration:none}.article-list .card a:hover{text-decoration:underline}.guide-categories{display:flex;gap:9px;flex-wrap:wrap}.guide-categories a{background:#e8f2ef;border-radius:22px;padding:7px 14px;text-decoration:none;font-size:13px;font-weight:750;color:#1c6870}.guide-categories a:hover{background:#d1e9e2}.article-shell{display:grid;grid-template-columns:minmax(0,1fr) 265px;gap:52px;align-items:start}.article-main{max-width:790px}.article-header{background:linear-gradient(118deg,#edf6f3,#fff);padding:32px 0 43px}.article-header h1{font-size:clamp(31px,4.1vw,48px);line-height:1.34;color:#10283e;margin:15px 0}.article-header .lead{font-size:19px;margin:0 0 15px}.article-meta{display:flex;gap:12px 22px;flex-wrap:wrap;color:#57707c;font-size:13px}.article-body{padding:35px 0 72px;line-height:1.92;font-size:16px}.article-body h2{font-size:clamp(23px,2.7vw,31px);line-height:1.4;color:#10283e;margin:44px 0 16px;scroll-margin-top:95px}.article-body h3{font-size:20px;color:#123d4b;margin:30px 0 8px}.article-body p{margin:0 0 20px}.article-body a{color:#116d7b;text-underline-offset:3px}.article-body li{margin:9px 0}.article-body ol,.article-body ul{padding-left:25px}.guide-aside{position:sticky;top:90px;border:1px solid #dce8e6;border-radius:13px;padding:23px;background:#f8fbfa;margin-top:35px}.guide-aside h2{font-size:16px;margin:0 0 15px}.guide-aside a{display:block;color:#1b5d6d;text-decoration:none;margin:11px 0;font-size:13px;line-height:1.5}.guide-aside a:hover{text-decoration:underline}.guide-cta{padding:28px;border:1px solid #cfe3df;background:#edf7f3;border-radius:14px;margin:37px 0}.guide-cta h2{font-size:22px;margin:0 0 10px}.guide-cta p{margin:0 0 17px}.related-guides{padding:45px 0 65px;background:#f7faf8}.related-guides h2{font-size:26px;color:#142e40}.related-guides .article-list{grid-template-columns:repeat(2,minmax(0,1fr))}.key-point{padding:20px 24px;background:#edf7f5;border-left:4px solid #277d7f;border-radius:0 9px 9px 0;margin:26px 0}.cycle{background:#10283e;color:white;border-radius:12px;padding:25px;line-height:2.3;font-weight:750;text-align:center;margin:24px 0}.cycle span{color:#83e1d2;padding:0 4px}.truth-table{display:grid;gap:12px}.truth-table>div{border:1px solid #dbe9e7;padding:18px;border-radius:9px}.truth-table strong{color:#166579}.truth-table p{margin:7px 0 0}.source-list a{overflow-wrap:anywhere}.article-bottom-nav{display:flex;gap:14px;flex-wrap:wrap;margin-top:25px}.article-bottom-nav a{font-weight:750;color:#1c6771}.editorial-note{font-size:13px;color:#647582;margin:22px 0 0}.outline{color:#1a6471;border:1px solid #a9ccca;border-radius:7px;padding:10px 17px;text-decoration:none}.outline:hover{background:#e4f2ee}
@media(max-width:950px){.article-shell{grid-template-columns:1fr;gap:0}.guide-aside{position:static;margin:0 0 30px;order:-1}.article-list{grid-template-columns:1fr 1fr}}@media(max-width:650px){.article-list,.related-guides .article-list{grid-template-columns:1fr}.article-header{padding:25px 0 38px}.article-body{font-size:15.5px;padding-top:18px}.guides-hero{padding:44px 0 34px}.guide-aside{padding:16px}.mobile-link{font-size:12px!important}.navinner{gap:10px}.links{gap:10px}.brand{letter-spacing:1.3px}}