/* Prometeo – Jahresabschluss 2026 Arbeitscheckliste. Isolated stylesheet. */
:root{--pmtg-navy:#071c35;--pmtg-ink:#12243a;--pmtg-gold:#b58b43;--pmtg-cream:#e5c98f;--pmtg-muted:#586c82;--pmtg-line:#e2e8ee;--pmtg-soft:#f6f7f8}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body.pmt-g{margin:0;color:var(--pmtg-ink);background:#fff;font:16px/1.7 -apple-system,BlinkMacSystemFont,"Segoe UI",Arial,sans-serif;-webkit-font-smoothing:antialiased}body.pmt-g a{color:inherit}body.pmt-g a:focus-visible,body.pmt-g button:focus-visible,body.pmt-g input:focus-visible,body.pmt-g summary:focus-visible{outline:3px solid var(--pmtg-gold);outline-offset:4px}.pmt-g-container{width:min(1100px,calc(100% - 46px));margin:auto}.pmt-g-skip{position:absolute;left:16px;top:-100px;padding:10px;background:white;z-index:100}.pmt-g-skip:focus{top:8px}
.pmt-g-header{position:relative;z-index:10;background:#fff;border-bottom:1px solid #b58b4340;box-shadow:0 4px 22px #071c350d}.pmt-g-header-inner{max-width:1440px;margin:auto;min-height:82px;padding:12px 3.5%;display:flex;align-items:center;justify-content:space-between;gap:18px}.pmt-g-brand{display:flex;align-items:center;gap:12px;flex-shrink:0;text-decoration:none;color:var(--pmtg-navy)}.pmt-g-brand img{display:block;width:36px;height:57px;object-fit:contain}.pmt-g-brand span{display:flex;flex-direction:column}.pmt-g-brand strong{font:400 24px/1.2 Georgia,"Times New Roman",serif;letter-spacing:2.3px}.pmt-g-brand small{font:400 8px/1.4 Arial,sans-serif;letter-spacing:1.2px;color:#8d6b34;margin-top:4px}.pmt-g-header-nav{display:flex;gap:3px;align-items:center;flex-wrap:wrap;padding:5px;background:#f4f5f7;border:1px solid #b58b4333;border-radius:45px}.pmt-g-header-nav a{font-size:13px;font-weight:650;border-radius:30px;text-decoration:none;padding:9px 11px;white-space:nowrap}.pmt-g-header-nav a:hover,.pmt-g-header-nav a[aria-current]{background:var(--pmtg-navy);color:#fff}.pmt-g-header-cta{font-size:13px;font-weight:700;white-space:nowrap;background:linear-gradient(110deg,#d4b472,#b58b43);padding:11px 18px;border-radius:28px;text-decoration:none;color:#071c35!important}
.pmt-g-hero{color:white;position:relative;overflow:hidden;background:linear-gradient(112deg,#06182f 10%,#102e50 70%,#163e65);padding:51px 0 74px}.pmt-g-hero:after{content:"";position:absolute;right:-160px;top:-120px;width:min(56vw,610px);height:min(56vw,610px);border:1px solid #d8b27355;border-radius:50%;pointer-events:none}.pmt-g-hero:before{content:"";position:absolute;right:-45px;top:-2px;width:270px;height:270px;border:1px solid #d8b27330;border-radius:50%;pointer-events:none}.pmt-g-hero .pmt-g-container{position:relative;z-index:1}.pmt-g-breadcrumb{font-size:13px;color:#c6d4e3;margin:0 0 42px}.pmt-g-breadcrumb a{color:#dfe8f2;text-underline-offset:3px}.pmt-g-breadcrumb span{padding:0 8px;color:#9fb0c2}.pmt-g-overline,.pmt-g-eyebrow{font-size:12px;font-weight:750;letter-spacing:.14em;color:#a47a37;text-transform:uppercase;margin:0 0 12px}.pmt-g-overline{color:#e5c98f}.pmt-g-tag{font-size:13px;display:inline-block;margin:8px 0 12px;color:#ebdbc1;border:1px solid #cda96780;border-radius:22px;padding:6px 12px}.pmt-g-hero h1{font:400 clamp(36px,5.5vw,66px)/1.14 Georgia,"Times New Roman",serif;letter-spacing:-.025em;margin:18px 0 20px;max-width:860px}.pmt-g-hero h1 em{font-style:normal;color:#ead0a0}.pmt-g-hero-copy{max-width:760px;font-size:18px;color:#e0e8f0;margin:0 0 29px}.pmt-g-actions{display:flex;gap:12px;flex-wrap:wrap}.pmt-g-btn{display:inline-flex;align-items:center;justify-content:center;gap:12px;min-height:46px;padding:12px 23px;border-radius:30px;font-weight:750;font-size:14px;text-align:center;text-decoration:none;color:#071c35!important;background:linear-gradient(120deg,#d4b472,#b58b43);border:1px solid #b58b43}.pmt-g-btn:hover,.pmt-g-header-cta:hover{filter:brightness(1.08);text-decoration:none}.pmt-g-btn-outline{background:transparent;border-color:#abb7c4;color:#fff!important}
.pmt-g-intro{padding:54px 0 62px}.pmt-g-kpis{display:flex;gap:16px;justify-content:space-between;border-bottom:1px solid var(--pmtg-line);padding:0 0 39px;margin:0 0 48px}.pmt-g-kpis div{display:flex;flex-direction:column;min-width:0;flex:1}.pmt-g-kpis strong{font:400 clamp(31px,4vw,46px)/1.15 Georgia,serif;color:#102945}.pmt-g-kpis span{color:var(--pmtg-muted);font-size:13px;font-weight:600;margin-top:6px}.pmt-g-intro-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:47px;align-items:start}.pmt-g-intro h2,.pmt-g-checklist-heading h2,.pmt-g-knowledge h2{font:400 clamp(30px,4vw,43px)/1.18 Georgia,serif;letter-spacing:-.02em;margin:4px 0 23px;color:var(--pmtg-navy)}.pmt-g-intro p{margin:0 0 16px}.pmt-g-law{border:1px solid #e8d8b9;background:#faf7f0;padding:28px;border-radius:16px;box-shadow:0 9px 30px #071c3508}.pmt-g-law h3{font:400 25px/1.2 Georgia,serif;margin:0 0 16px;color:#102945}.pmt-g-law p{font-size:14px;margin:0 0 12px}.pmt-g-law .pmt-g-small{font-size:12px;color:#576575;margin:12px 0 0}
.pmt-g-checklist-area{background:var(--pmtg-soft);padding:62px 0 74px}.pmt-g-checklist-heading{display:flex;justify-content:space-between;align-items:center;gap:24px;margin-bottom:22px}.pmt-g-checklist-heading h2{margin-bottom:12px}.pmt-g-checklist-heading p{max-width:660px;margin:0;color:#445971;font-size:15px}.pmt-g-print{flex-shrink:0;max-width:260px;cursor:pointer;background:#fff;border:1px solid #cbb08a;color:#142c48;border-radius:13px;padding:13px 18px;font:700 14px/1.45 -apple-system,BlinkMacSystemFont,"Segoe UI",Arial,sans-serif;box-shadow:0 3px 15px #071c3507}.pmt-g-print:hover{background:#faf7f0}.pmt-g-toc{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:26px}.pmt-g-toc a{font-size:12px;padding:8px 12px;border-radius:40px;background:white;border:1px solid var(--pmtg-line);text-decoration:none;color:#28445f}.pmt-g-toc a:hover{border-color:var(--pmtg-gold)}.pmt-g-section{background:white;border:1px solid #e3e7ec;border-radius:18px;margin-bottom:20px;padding:29px 35px 30px;break-inside:avoid;box-shadow:0 4px 22px #071c3508}.pmt-g-section-head{display:flex;align-items:flex-start;gap:21px;padding-bottom:17px;border-bottom:1px solid var(--pmtg-line)}.pmt-g-numeral{font:400 37px/1 Georgia,serif;color:var(--pmtg-gold)}.pmt-g-section h2{font:400 clamp(23px,3vw,29px)/1.18 Georgia,serif;margin:0 0 6px;color:var(--pmtg-navy)}.pmt-g-section-head p{margin:0;font-size:14px;color:var(--pmtg-muted)}.pmt-g-checks{list-style:none;padding:0;margin:12px 0 0}.pmt-g-checks li+li{border-top:1px solid #edf0f4}.pmt-g-checks label{display:flex;align-items:flex-start;gap:17px;padding:15px 2px;cursor:pointer;font-size:15px;line-height:1.55}.pmt-g-checks input{accent-color:#b58b43;width:20px;height:20px;flex:0 0 20px;margin-top:2px;cursor:pointer}.pmt-g-checks label:hover{color:#031f3e}.pmt-g-checks input:checked+span{color:#647687}
.pmt-g-help{background:#091f39;color:#fff;padding:32px 36px;border-radius:17px;display:flex;align-items:center;justify-content:space-between;gap:30px;margin:32px 0 0}.pmt-g-help h2{font:400 32px/1.2 Georgia,serif;margin:0 0 8px;color:#fff}.pmt-g-help p{margin:0;font-size:14px;color:#dde5ef;max-width:600px}.pmt-g-help .pmt-g-eyebrow{color:#dec18c;margin:0 0 9px}.pmt-g-help .pmt-g-btn{flex-shrink:0}
.pmt-g-knowledge{padding:70px 0 80px}.pmt-g-faq{max-width:900px;margin:20px 0 44px}.pmt-g-faq details{border-bottom:1px solid var(--pmtg-line);padding:18px 0}.pmt-g-faq summary{cursor:pointer;font-size:17px;font-weight:700;color:#102c4b}.pmt-g-faq details p{max-width:850px;margin:12px 0 0;color:#41556d;font-size:15px}.pmt-g-sources{border-top:1px solid var(--pmtg-line);padding-top:29px;max-width:910px}.pmt-g-sources h3{font:400 25px/1.2 Georgia,serif;margin:0 0 10px}.pmt-g-sources p{font-size:14px;color:#526980;max-width:850px}.pmt-g-sources ul{padding-left:21px;font-size:14px}.pmt-g-sources li{margin:8px 0}.pmt-g-sources a{color:#164d7b;text-underline-offset:3px}
.pmt-g-end{background:#f8f3e9;padding:60px 0 69px;color:#102945}.pmt-g-end h2{font:400 clamp(32px,4.5vw,47px)/1.19 Georgia,serif;margin:0 0 20px}.pmt-g-end p{max-width:740px;margin:0 0 26px}.pmt-g-end .pmt-g-btn-outline{color:#102945!important;border-color:#9f8459}.pmt-g-footer{background:#07182d;padding:39px 0;color:#c9d5e2;font-size:13px}.pmt-g-foot-grid{display:grid;grid-template-columns:1.6fr .75fr .9fr;gap:35px}.pmt-g-foot-brand{font:400 23px Georgia,serif;letter-spacing:.12em;color:#e4c58a!important;text-decoration:none}.pmt-g-footer p{line-height:1.75;margin:11px 0 0}.pmt-g-footer .pmt-g-foot-grid>div:not(:first-child){display:flex;flex-direction:column;align-items:flex-start;gap:8px}.pmt-g-footer a{color:#dce5ed;text-decoration:none;overflow-wrap:anywhere}.pmt-g-footer a:hover{text-decoration:underline}
@media(max-width:1100px){.pmt-g-header-inner{flex-wrap:wrap}.pmt-g-header-nav{order:3;flex:0 0 100%;justify-content:center}.pmt-g-help{flex-wrap:wrap}.pmt-g-foot-grid{grid-template-columns:1.4fr 1fr}}
@media(max-width:720px){html{scroll-padding-top:24px}.pmt-g-container{width:min(calc(100% - 32px),650px)}.pmt-g-header-inner{padding:11px 17px;gap:12px}.pmt-g-brand strong{font-size:21px}.pmt-g-header-cta{font-size:12px;padding:9px 12px}.pmt-g-header-nav{gap:1px;border-radius:12px;justify-content:flex-start}.pmt-g-header-nav a{font-size:12px;padding:7px 8px}.pmt-g-hero{padding:29px 0 53px}.pmt-g-breadcrumb{margin-bottom:29px}.pmt-g-hero-copy{font-size:16px}.pmt-g-actions{flex-direction:column;align-items:stretch}.pmt-g-intro{padding:35px 0 44px}.pmt-g-kpis{margin-bottom:33px;padding-bottom:28px}.pmt-g-kpis span{font-size:11px}.pmt-g-intro-grid{grid-template-columns:1fr;gap:21px}.pmt-g-law{padding:23px}.pmt-g-checklist-area{padding:40px 0 50px}.pmt-g-checklist-heading{flex-direction:column;align-items:flex-start;gap:15px}.pmt-g-print{max-width:none;width:100%}.pmt-g-section{padding:23px 19px;border-radius:13px}.pmt-g-section-head{gap:12px}.pmt-g-numeral{font-size:31px}.pmt-g-checks label{font-size:14px;gap:12px}.pmt-g-help{padding:27px 20px}.pmt-g-help h2{font-size:28px}.pmt-g-help .pmt-g-btn{width:100%}.pmt-g-knowledge{padding:48px 0}.pmt-g-faq summary{font-size:15px}.pmt-g-end{padding:49px 0}.pmt-g-foot-grid{grid-template-columns:1fr;gap:27px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@page{size:A4;margin:13mm}
@media print{body.pmt-g{color:#0d2540!important;font:11pt/1.45 Arial,sans-serif;-webkit-print-color-adjust:exact;print-color-adjust:exact}.pmt-g-container{width:100%;max-width:none}.pmt-g-header,.pmt-g-breadcrumb,.pmt-g-actions,.pmt-g-tag,.pmt-g-toc,.pmt-g-print,.pmt-g-knowledge,.pmt-g-end,.pmt-g-help,.pmt-g-footer,.pmt-g-skip{display:none!important}.pmt-g-hero{padding:0 0 15mm;background:#fff!important;color:#071c35!important}.pmt-g-hero:before,.pmt-g-hero:after{display:none}.pmt-g-overline{color:#a47a37!important}.pmt-g-hero h1{color:#071c35;font-size:26pt;margin:3mm 0}.pmt-g-hero h1 em{color:#9b783f!important}.pmt-g-hero-copy{color:#20344d!important;font-size:11pt;margin:0}.pmt-g-intro{display:none}.pmt-g-checklist-area{padding:0;background:#fff}.pmt-g-checklist-heading{margin:0 0 5mm;display:block}.pmt-g-checklist-heading h2{font-size:19pt;margin-bottom:3mm}.pmt-g-checklist-heading p{font-size:10pt}.pmt-g-section{box-shadow:none;margin:0 0 6mm;padding:4mm 5mm;border:1px solid #d8dde4;break-inside:avoid}.pmt-g-section h2{font-size:16pt}.pmt-g-section-head p{font-size:9pt}.pmt-g-numeral{font-size:20pt}.pmt-g-checks label{font-size:10pt;padding:2mm 0}.pmt-g-checks input{appearance:none;-webkit-appearance:none;position:relative;background:#fff;border:1px solid #516474;border-radius:2px;width:4mm;height:4mm;flex-basis:4mm;margin:1mm 0 0}.pmt-g-checks input:checked{background:#b58b43}.pmt-g-checks input:checked:after{content:"✓";position:absolute;top:-3px;left:1px;font-size:12px;color:#fff}}