@font-face{font-family:AccountingManrope;src:url('/assets/first-hire/Manrope-Regular.ttf') format('truetype');font-display:swap}
@font-face{font-family:AccountingManrope;src:url('/assets/first-hire/Manrope-SemiBold.ttf') format('truetype');font-weight:600 800;font-display:swap}
@font-face{font-family:AccountingSpace;src:url('/assets/first-hire/SpaceGrotesk-Regular.ttf') format('truetype');font-display:swap}
html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:#fff}
.dividend-page{--ink:#202127;--muted:#61636b;--red:#bd172b;--stone:#f5f3ef;--line:#ddd9d3;--gold:#b79862;color:var(--ink);font:16px/1.85 AccountingManrope,Arial,sans-serif}
.dividend-page *{box-sizing:border-box}.dividend-page a{color:var(--red);text-underline-offset:4px}.dividend-page :is(a,summary,[tabindex]):focus-visible{outline:2px solid var(--red);outline-offset:5px}
.dividend-page .eyebrow{font:600 10px/1.7 AccountingManrope,sans-serif;letter-spacing:.18em;text-transform:uppercase}
.dividend-page .hero{background:#090a0b;position:relative;isolation:isolate;overflow:hidden}.dividend-page .hero-image{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:66% center;z-index:-2}.dividend-page .hero:after{content:'';position:absolute;inset:0;background:linear-gradient(90deg,rgba(8,9,10,.97) 0%,rgba(8,9,10,.92) 32%,rgba(8,9,10,.56) 59%,rgba(8,9,10,.08) 100%);z-index:-1}
.dividend-page .hero-inner{max-width:1480px;margin:auto;padding:60px 5% 65px;color:#f7f6f3}.dividend-page .hero .eyebrow{color:#e3bd84;margin:0 0 26px}
.dividend-page h1{font:400 clamp(33px,3.65vw,55px)/1.14 AccountingSpace,Arial,sans-serif;letter-spacing:-.035em;max-width:850px;margin:0 0 28px}.dividend-page h1 span{display:block}.dividend-page .subtitle{font-size:18px;line-height:1.75;max-width:580px;color:#d3d2d1;margin:0 0 36px}.dividend-page .byline{font-size:11px;color:#d1c8bb;margin:0;letter-spacing:.025em}
.dividend-page .breadcrumbs{font-size:11px;margin:0 0 25px;color:#d1c8bb;display:flex;gap:12px;flex-wrap:wrap}.dividend-page .breadcrumbs a{color:inherit;text-decoration:none}.dividend-page .breadcrumbs a:hover{text-decoration:underline}
.dividend-page .layout{max-width:1370px;margin:auto;padding:65px 5% 80px;display:grid;grid-template-columns:220px minmax(0,810px);gap:65px;align-items:start}.dividend-page .toc{position:sticky;top:110px;max-height:calc(100vh - 140px);overflow-y:auto;font-size:11px;line-height:1.55;border-top:1px solid var(--red);padding-top:18px}
.dividend-page .toc summary{font:600 10px/1.6 AccountingManrope,sans-serif;text-transform:uppercase;letter-spacing:.16em;color:var(--red);cursor:pointer;margin-bottom:15px}.dividend-page .toc a{display:block;color:#5f6065;text-decoration:none;padding:6px 0}.dividend-page .toc a:hover{color:var(--red)}.dividend-page .toc .source-link{border-top:1px solid var(--line);margin-top:15px;padding-top:15px}
.dividend-page article{min-width:0}.dividend-page article p{margin:0 0 21px}.dividend-page .standfirst{font:400 24px/1.55 AccountingSpace,Arial,sans-serif;letter-spacing:-.02em;color:#25262a}.dividend-page h2{font:400 29px/1.3 AccountingSpace,Arial,sans-serif;letter-spacing:-.025em;margin:55px 0 22px}.dividend-page h3{font:400 22px/1.4 AccountingSpace,Arial,sans-serif;letter-spacing:-.015em;margin:32px 0 15px}.dividend-page strong{font-weight:600}.dividend-page ul,.dividend-page ol{padding-left:24px;margin:18px 0 26px}.dividend-page li{padding-left:4px;margin:0 0 12px}
.dividend-page .keypoints{padding:26px 30px;background:var(--stone);border-top:2px solid var(--red);margin:35px 0 44px}.dividend-page .keypoints .eyebrow,.dividend-page .example .eyebrow{color:var(--red);margin:0 0 16px}.dividend-page .keypoints ul{margin-bottom:0}.dividend-page .keypoints li:last-child{margin-bottom:0}.dividend-page .example{padding:24px 29px;margin:28px 0;background:#faf7f1;border-left:2px solid var(--gold)}.dividend-page .example p:last-child{margin-bottom:0}.dividend-page .source{font-size:11px;font-weight:600;text-decoration:none;white-space:normal}
.dividend-page .calendar{margin:30px 0;border-top:2px solid var(--red)}.dividend-page table{width:100%;border-collapse:collapse;font:13px/1.7 AccountingManrope,Arial,sans-serif}.dividend-page thead{background:var(--stone);font-size:10px;letter-spacing:.06em;text-transform:uppercase}.dividend-page th,.dividend-page td{text-align:left;padding:18px 16px;vertical-align:top;border-bottom:1px solid var(--line)}.dividend-page tbody th{width:24%;font-weight:600}.dividend-page thead th{font-weight:600}.dividend-page .small{font-size:12px;line-height:1.85;color:var(--muted)}.dividend-page .actions li{margin-bottom:18px}
.dividend-page .closing{background:var(--stone);border-top:2px solid var(--red);padding:32px;margin:55px 0}.dividend-page .closing .eyebrow{color:var(--red);margin:0 0 16px}.dividend-page .closing h2{margin:0 0 24px;font-size:32px}.dividend-page .contact-link{display:inline-flex;gap:25px;align-items:center;font-size:13px;font-weight:600;text-decoration:none;border-bottom:1px solid var(--red);padding:6px 0}.dividend-page .sources{font-size:12px;line-height:1.8;color:var(--muted);overflow-wrap:anywhere}.dividend-page .sources li{padding-bottom:8px}.dividend-page .disclaimer{margin-top:35px!important;padding-top:22px;border-top:1px solid var(--line);font-size:12px;color:var(--muted)}
@media(min-width:1001px){.dividend-page .toc summary{list-style:none;pointer-events:none}.dividend-page .toc summary::-webkit-details-marker{display:none}}
@media(max-width:1150px){.dividend-page .layout{grid-template-columns:180px minmax(0,1fr);gap:35px}.dividend-page .hero-inner{padding-top:48px;padding-bottom:55px}.dividend-page h1{max-width:760px}.dividend-page .subtitle{max-width:540px}}
@media(max-width:1000px){.dividend-page .layout{display:block;max-width:900px;padding-top:35px}.dividend-page .toc{position:static;max-height:none;overflow:visible;margin-bottom:35px;padding:17px 0;border-bottom:1px solid var(--line)}.dividend-page .toc summary{margin:0}.dividend-page .toc nav{padding-top:12px;columns:2;column-gap:30px}.dividend-page .toc nav a{break-inside:avoid}.dividend-page .hero-inner{padding-top:40px;padding-bottom:48px}.dividend-page h1{max-width:710px}.dividend-page .hero:after{background:linear-gradient(90deg,rgba(8,9,10,.94),rgba(8,9,10,.83) 47%,rgba(8,9,10,.3))}}
@media(max-width:600px){.dividend-page{font-size:15px;line-height:1.85}.dividend-page .hero-inner{padding:30px 23px 36px}.dividend-page h1{font-size:34px;line-height:1.15;max-width:100%;margin-bottom:23px}.dividend-page .hero .eyebrow{font-size:9px;letter-spacing:.12em;margin-bottom:20px}.dividend-page .hero-image{object-position:68% center;opacity:.62}.dividend-page .hero:after{background:linear-gradient(90deg,rgba(8,9,10,.94),rgba(8,9,10,.7))}.dividend-page .subtitle{font-size:15px;line-height:1.75;margin-bottom:25px}.dividend-page .byline{font-size:10px;line-height:1.8}.dividend-page .layout{padding:28px 23px 40px}.dividend-page .toc{margin-bottom:29px}.dividend-page .toc nav{columns:1}.dividend-page .standfirst{font-size:21px}.dividend-page h2{font-size:25px;margin-top:40px}.dividend-page h3{font-size:21px}.dividend-page article p{margin-bottom:19px}.dividend-page .keypoints{padding:22px;margin-top:28px}.dividend-page .example{padding:20px}.dividend-page .keypoints ul{padding-left:17px}.dividend-page .calendar{border-bottom:1px solid var(--line)}.dividend-page table,.dividend-page tbody,.dividend-page tr,.dividend-page th,.dividend-page td{display:block;width:100%}.dividend-page thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}.dividend-page tbody th{width:100%;font-size:15px;background:var(--stone);padding:15px 18px;border:0}.dividend-page td{padding:12px 18px;border:0}.dividend-page td:before{content:attr(data-label);display:block;font-size:9px;letter-spacing:.09em;text-transform:uppercase;color:var(--red);font-weight:600;margin-bottom:5px}.dividend-page tr{padding-bottom:12px;border-bottom:1px solid var(--line)}.dividend-page tr:last-child{border-bottom:0}.dividend-page .closing{padding:25px;margin:40px 0}.dividend-page .closing h2{font-size:29px}.dividend-page .contact-link{font-size:12px;gap:16px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{.dividend-page .hero{background:white}.dividend-page .hero-image,.dividend-page .hero:after,.dividend-page .toc{display:none}.dividend-page .hero-inner{color:#222;padding:25px 0}.dividend-page .hero .eyebrow,.dividend-page .subtitle,.dividend-page .byline,.dividend-page .breadcrumbs{color:#444}.dividend-page h1{font-size:30px;max-width:none}.dividend-page .layout{display:block;padding:0}.dividend-page{font:11pt/1.6 Arial,sans-serif}.dividend-page .standfirst{font-size:13pt}.dividend-page h2{font-size:17pt;break-after:avoid;margin-top:28px}.dividend-page h3{font-size:14pt;break-after:avoid}.dividend-page .keypoints,.dividend-page .example,.dividend-page .closing{break-inside:avoid}.dividend-page table{font-size:9pt}.dividend-page tr{break-inside:avoid}.dividend-page thead{display:table-header-group}.dividend-page a{color:inherit}.dividend-page .sources{font-size:9pt}}

.dividend-page{background:#f6f4f0;font-size:17px;line-height:1.85}.dividend-page h1{font-size:clamp(36px,4.3vw,64px);max-width:850px}.dividend-page .hero-inner{padding-top:50px;padding-bottom:65px}.dividend-page .lead{font:400 24px/1.55 AccountingSpace,Arial,sans-serif;letter-spacing:-.02em}.dividend-page h2{font-size:34px}.dividend-page .takeaways{padding:30px 32px;background:white;border:1px solid #d7d2c9;border-top:3px solid #b89b6a;margin:38px 0 45px}.dividend-page .takeaways .eyebrow{color:#b90d27}.dividend-page .takeaways h2,.dividend-page .takeaways h3{margin:0 0 22px;font-size:28px}.dividend-page .takeaways p:last-child,.dividend-page .takeaways ul:last-child{margin-bottom:0}.dividend-page .source-ref{font-size:12px;color:#555962;line-height:1.8}.dividend-page .table-wrap{margin:28px 0 25px}.dividend-page table{background:white;font-size:14px}.dividend-page caption{text-align:left;font-size:12px;padding:0 0 15px;color:#555962}.dividend-page thead{background:#27272b;color:white;font-size:13px;text-transform:none;letter-spacing:0}.dividend-page tbody tr:nth-child(even){background:#eeece7}.dividend-page table:first-of-type td[data-label='Amount'],.dividend-page td[data-label='Shuma'],.dividend-page td[data-label='Betrag']{white-space:nowrap}.dividend-page .worked-example{background:#efe9df;padding:32px 35px;margin:32px 0;border-top:3px solid #b89b6a}.dividend-page .worked-example h3{margin:10px 0 25px;font-size:29px}.dividend-page dl{margin:0}.dividend-page dl>div{display:flex;justify-content:space-between;gap:28px;padding:12px 0;border-bottom:1px solid #d3c8b6}.dividend-page dt{font-size:14px}.dividend-page dd{margin:0;white-space:nowrap;font-weight:600;font-size:17px}.dividend-page .total{color:#b90d27;padding-top:23px}.dividend-page .total dd{font-size:25px;font-family:AccountingSpace}.dividend-page .annual{border:0}.dividend-page .worked-example>p:last-child{font-size:12px;color:#56514a;margin:22px 0 0}.dividend-page .budget-flow{border-top:1px solid #d7d2c9;margin:28px 0}.dividend-page .budget-flow>div{padding:20px 0;display:flex;gap:25px;border-bottom:1px solid #d7d2c9}.dividend-page .budget-flow span{font:28px AccountingSpace;color:#b90d27;min-width:40px}.dividend-page .budget-flow p{margin:0;font-size:14px}.dividend-page .budget-flow strong{display:block;font-size:18px}.dividend-page .checklist{list-style:none;padding:0}.dividend-page .checklist li{position:relative;border-bottom:1px solid #d7d2c9;padding:12px 0 18px 30px;margin:0 0 7px}.dividend-page .checklist li:before{content:'↗';position:absolute;left:0;color:#b90d27}.dividend-page .faq{border-top:1px solid #d7d2c9}.dividend-page .faq h3{font-size:23px;margin-top:25px}.dividend-page .faq p{border-bottom:1px solid #d7d2c9;padding-bottom:24px}.dividend-page .closing{background:#17171c;color:#e9e6e0;padding:44px;border:0;margin:60px 0}.dividend-page .closing .eyebrow{color:#d9be91}.dividend-page .closing h2{color:white;font-size:36px}.dividend-page .closing p{font-size:15px}.dividend-page .button{display:inline-flex;align-items:center;justify-content:space-between;gap:28px;background:#bd102c;color:#fff;font-size:13px;font-weight:600;text-decoration:none;padding:14px 20px;margin:12px 0 24px}.dividend-page .button span{font-size:20px}.dividend-page .contact{display:flex;flex-wrap:wrap;gap:8px 25px;font-size:12px!important}.dividend-page .contact a{color:#ddd5c6}.dividend-page .sources h2{font-size:28px}.dividend-page .sources li{scroll-margin-top:120px}
@media(max-width:600px){.dividend-page{font-size:16px}.dividend-page h1{font-size:36px}.dividend-page h2{font-size:29px}.dividend-page .hero-inner{padding:32px 23px 40px}.dividend-page .takeaways{padding:24px 22px}.dividend-page .takeaways h2,.dividend-page .takeaways h3{font-size:25px}.dividend-page .table-wrap tr{padding:20px;border:1px solid #d7d2c9;margin-bottom:14px}.dividend-page .table-wrap th,.dividend-page .table-wrap td{padding:5px 0;background:none}.dividend-page .table-wrap td:before{display:none}.dividend-page .table-wrap th{font-size:18px;padding-bottom:10px}.dividend-page .table-wrap td[data-label='Amount'],.dividend-page td[data-label='Shuma'],.dividend-page td[data-label='Betrag']{font:24px AccountingSpace;color:#b90d27;padding-bottom:8px}.dividend-page caption{display:block}.dividend-page .worked-example{padding:25px 20px}.dividend-page .worked-example h3{font-size:26px}.dividend-page dl>div{gap:14px;align-items:center}.dividend-page dt{font-size:12px;line-height:1.6;max-width:54%}.dividend-page dd{font-size:15px}.dividend-page .total dd{font-size:19px}.dividend-page .closing{padding:28px 22px}.dividend-page .closing h2{font-size:29px}.dividend-page .button{width:100%;font-size:12px;gap:10px;padding:12px 16px}}
@media print{.dividend-page{background:white}.dividend-page .closing,.dividend-page .closing h2{background:#f2efeb;color:#111}.dividend-page .contact a{color:#111}.dividend-page .table-wrap tr,.dividend-page .worked-example{break-inside:avoid}}
.dividend-page{--rule:#d7d2c9;--red:#b90d27;--muted:#555962}
.dividend-page .hero h1{font-size:clamp(40px,4.2vw,65px);max-width:850px;letter-spacing:-.045em}
.dividend-page .hero h1 span{font-size:.72em;line-height:1.25;color:#e7dfd4;letter-spacing:-.035em;margin-top:15px;max-width:790px;text-wrap:balance}
.dividend-page .hero-inner{padding-top:48px;padding-bottom:58px}
.dividend-page .status-note{border-left:3px solid var(--red);background:#eee7df;padding:24px 28px;margin:32px 0}
.dividend-page .status-note .eyebrow{margin-bottom:10px;color:var(--red)}
.dividend-page .status-note p:last-child{margin:0;font-size:15px}
.dividend-page .rate-strip{display:grid;grid-template-columns:1fr 1fr;border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);margin:38px 0}
.dividend-page .rate-strip>div{padding:28px 30px}
.dividend-page .rate-strip>div+div{border-left:1px solid var(--rule)}
.dividend-page .rate-strip .eyebrow{display:block;margin-bottom:0;font-size:10px}
.dividend-page .rate-strip strong{display:block;font-family:AccountingSpace;font-weight:400;font-size:83px;line-height:1.3;letter-spacing:-.05em}
.dividend-page .rate-strip strong span{font-size:40px}
.dividend-page .rate-strip>div+div strong{color:var(--red)}
.dividend-page .rate-strip p{font-size:12px;line-height:1.7;max-width:230px;margin:5px 0 0}
.dividend-page .comparison tbody th{width:40%}
.dividend-page .comparison td{font-variant-numeric:tabular-nums;white-space:nowrap}
.dividend-page .comparison .emphasis{background:#eae1d3}
.dividend-page .comparison .emphasis td{color:#941028;font-weight:600}
.dividend-page .deadline-list{border-top:1px solid var(--rule);margin:26px 0}
.dividend-page .deadline-list>div{padding:23px 0;border-bottom:1px solid var(--rule)}
.dividend-page .deadline-list>div>strong{font-family:AccountingSpace;font-weight:400;font-size:24px;line-height:1.3;display:block;margin:0 0 10px}
.dividend-page .deadline-list p{margin:0}
.dividend-page .action-list li{padding:10px 0 16px 8px;border-bottom:1px solid var(--rule)}
.dividend-page .action-list li::marker{color:var(--red);font-weight:600}
.dividend-page .related{font-size:14px}
@media(max-width:800px){.dividend-page .hero h1{font-size:48px}.dividend-page .rate-strip strong{font-size:70px}.dividend-page .rate-strip>div{padding:25px 20px}}
@media(max-width:600px){.dividend-page .hero h1{font-size:40px}.dividend-page .hero h1 span{font-size:30px;line-height:1.2}.dividend-page .status-note{padding:22px 20px}.dividend-page .rate-strip>div{padding:22px 13px}.dividend-page .rate-strip .eyebrow{letter-spacing:.07em;font-size:9px;min-height:30px}.dividend-page .rate-strip strong{font-size:60px}.dividend-page .rate-strip strong span{font-size:30px}.dividend-page .rate-strip p{font-size:11px}.dividend-page .comparison tbody th{width:100%}.dividend-page .comparison td{display:flex;justify-content:space-between;align-items:baseline;gap:15px;font-size:14px;white-space:normal}.dividend-page .comparison td:before{content:attr(data-label);display:block;font-size:10px;font-weight:600;color:var(--muted);text-transform:uppercase;max-width:45%;letter-spacing:0}.dividend-page .comparison caption{font-size:11px}.dividend-page .deadline-list>div>strong{font-size:23px}}
@media print{.dividend-page .hero h1 span{color:#333;font-size:21pt}.dividend-page .status-note,.dividend-page .deadline-list>div{break-inside:avoid}.dividend-page .rate-strip strong{font-size:44pt}.dividend-page .rate-strip>div{padding:15px}}

