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(min-width:40rem){.sm\:col-span-5{grid-column:span 5/span 5}.sm\:col-span-6{grid-column:span 6/span 6}.sm\:col-span-7{grid-column:span 7/span 7}}@media (min-width:48rem){.md\:col-span-3{grid-column:span 3/span 3}.md\:col-span-4{grid-column:span 4/span 4}.md\:col-span-5{grid-column:span 5/span 5}.md\:col-start-5{grid-column-start:5}.md\:col-start-8{grid-column-start:8}.md\:flex{display:flex}.md\:hidden{display:none}.md\:py-5{padding-block:calc(var(--spacing) * 5)}.md\:text-h1{font-size:var(--text-h1);line-height:var(--tw-leading,var(--text-h1--line-height))}}@media (min-width:64rem){.lg\:sticky{position:sticky}.lg\:top-6{top:calc(var(--spacing) * 6)}.lg\:col-span-3{grid-column:span 3/span 3}.lg\:col-span-6{grid-column:span 6/span 6}.lg\:col-span-7{grid-column:span 7/span 7}.lg\:col-start-4{grid-column-start:4}.lg\:col-start-7{grid-column-start:7}.lg\:block{display:block}.lg\:hidden{display:none}.lg\:max-h-\[calc\(100vh-1\.5rem\)\]{max-height:calc(100vh - 1.5rem)}.lg\:grid-cols-subgrid{grid-template-columns:subgrid}.lg\:self-start{align-self:flex-start}.lg\:overflow-y-auto{overflow-y:auto}}@media (prefers-reduced-motion:no-preference){@starting-style{.motion-safe\:starting\:opacity-0{opacity:0}}}@media (pointer:coarse){.pointer-coarse\:min-h-11{min-height:calc(var(--spacing) * 11)}}}:root{--papier:#fbfbf9;--weiss:#fff;--tinte:#14212b;--graphit:#55616c;--linie:#dce1e5;--petrol:#0d5463;--petrol-dunkel:#093e49;--petrol-hell:#e5eff1;--fehler:#9b2c2c;--rand:clamp(1.25rem, 4vw, 3rem);--satzspiegel-max:75rem;--spalte-abstand:1.5rem;--abstand-abschnitt:clamp(3rem, 8vw, 5rem);--serif:var(--schrift-serif), Georgia, serif;--sans:var(--schrift-sans), system-ui, sans-serif}@media (prefers-reduced-motion:no-preference){@keyframes schnitt-zeichnen{0%{stroke-dashoffset:24px}to{stroke-dashoffset:0}}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:0s!important;animation-duration:0s!important;animation-delay:0s!important}.schnittmarken line{stroke-dashoffset:0}}@media print{header nav,footer form,.turnstile,.entwurf-banner,.schnittmarken svg,.skip,.menue{display:none!important}body{background-color:var(--weiss)}.randspalte,.randspalte-halter{max-height:none!important;position:static!important;overflow:visible!important}.tabelle-scroll{overflow:visible!important}a[href^=http]:not([href*=finanzreporting\.ch]):after{content:" (" attr(href) ")";color:var(--graphit);font-size:.8125rem}h1,h2,h3{break-after:avoid}table,figure,details,.kurzantwort,.praxis-box,.hinweis,.weiterfuehrend{break-inside:avoid}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-ordinal{syntax:"*";inherits:false}@property --tw-slashed-zero{syntax:"*";inherits:false}@property --tw-numeric-figure{syntax:"*";inherits:false}@property --tw-numeric-spacing{syntax:"*";inherits:false}@property --tw-numeric-fraction{syntax:"*";inherits:false}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}@property --tw-duration{syntax:"*";inherits:false}
@font-face{font-family:"serif";src:url(../media/source_serif_4_latin-s.p.1x9ppr4maq79a.woff2)format("woff2");font-display:swap;font-weight:400 600;font-style:normal}@font-face{font-family:serif Fallback;src:local(Times New Roman);ascent-override:93.63%;descent-override:30.28%;line-gap-override:0.0%;size-adjust:110.65%}.serif_3e334102-module__Y-GXWG__className{font-family:"serif",serif Fallback;font-style:normal}.serif_3e334102-module__Y-GXWG__variable{--schrift-serif:"serif", "serif Fallback"}
@font-face{font-family:sans;src:url(../media/ibm_plex_sans_latin-s.p.37mtzzicfnxi_.woff2)format("woff2");font-display:swap;font-weight:400 600;font-style:normal}@font-face{font-family:sans Fallback;src:local(Arial);ascent-override:101.35%;descent-override:27.19%;line-gap-override:0.0%;size-adjust:101.13%}.sans_24c6095b-module__RElKJq__className{font-family:sans,sans Fallback;font-style:normal}.sans_24c6095b-module__RElKJq__variable{--schrift-sans:"sans", "sans Fallback"}