正大聯合會計師事務所

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.separate{font-size:1.4rem}.page-promote__author .page-promote__info{display:flex;flex-wrap:wrap;align-items:center;margin-top:0.3rem}.page-promote__author .page-promote__info>div,.page-promote__author .page-promote__info>span{margin-right:4px}.page-promote__author .page-promote__info>div:nth-last-child(1),.page-promote__author .page-promote__info>span:nth-last-child(1){margin-right:0}.mega__level--3:not(.open) .page-promote__author .author-image__listing .author-image__item{display:none}.breadcrumbs{background-color:#f2f1ef}.breadcrumbs ol{position:relative;display:block;padding:0;margin:0;white-space:nowrap;overflow:hidden;max-width:100%}.breadcrumbs ol:after{content:none}.breadcrumbs li{position:relative;list-style:none;display:inline-block;line-height:4rem;font-size:1.6rem;vertical-align:middle}.breadcrumbs li+li{margin-left:32px}.breadcrumbs 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ul,.shortcuts li{height:0;list-style-type:none;margin:0;padding:0;line-height:inherit}.shortcuts ul{height:36px;position:relative}.shortcuts li a{transform:translateY(-500px);display:block;width:0;background-color:#f2f1ef;color:#000;padding:8px 16px;text-align:center;font-weight:var(--font-weight-normal);font-size:1.4rem}.shortcuts li a:focus,.shortcuts li a:active{width:auto;transform:translateY(0)}.article-tile{--article-tile-title-color: #4f2d7f;--article-tile-category-color: #666;--article-tile-text-color: #000;--article-tile-published-date-color: #666;text-decoration:none;display:flex;height:100%;flex-direction:column;overflow:hidden;background:#fff;position:relative;border-radius:24px;box-shadow:0 0 0 transparent;transition:box-shadow var(--article-animating-timer) 0s cubic-bezier(0.4, 0, 0.2, 1)}@media (min-width: 960px){.article-tile{min-height:53rem}}@media (max-width: 959px){.article-tile{min-height:50rem}}.article-tile:hover{box-shadow:0px 4px 16px 0px 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#2b144d;--tag-button-selected-background: #2b144d;--tag-button-selected-text-color: #fff;--tag-button-padding-right: 16px;font-size:1.4rem;line-height:2.2rem;padding:0.1rem var(--tag-button-padding-right, 16px) 0.1rem 16px;border-radius:2rem;color:var(--tag-button-active-text-color, #ccc4bd);border:1px solid transparent;background:var(--tag-button-active-background, #f2f0ee);text-decoration:none;display:inline-block;margin-top:16px;transition:all .3s 0s cubic-bezier(0.4, 0, 0.2, 1);cursor:pointer}.global-search .search-suggestion__list li a:not(:last-of-type),.global-search .search-suggestion__list li a *:not(:last-of-type){margin-right:16px}.global-search .search-suggestion__list li a:hover,.global-search .search-suggestion__list li a:active,.global-search .search-suggestion__list li a:focus-visible,.global-search .search-suggestion__list li a *:hover,.global-search .search-suggestion__list li a *:active,.global-search .search-suggestion__list li a 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.search-suggestion__list li a *.selected.focus:hover,.global-search .search-suggestion__list li a *.active.focus:hover{color:var(--tag-button-selected-text-color, #fff);background:var(--tag-button-selected-background, #2b144d)}}@media (min-width: 960px){.global-search .search-suggestion__list li a.in-active,.global-search .search-suggestion__list li a *.in-active{color:var(--tag-button-inactive-text-color, #ccc4bd);background:var(--tag-button-inactive-background, transparent);text-decoration:line-through;border-color:rgba(var(--tag-button-inactive-text-color, #ccc4bd), 0.6);pointer-events:none;cursor:auto;cursor:pointer}.global-search .search-suggestion__list li a.in-active:hover,.global-search .search-suggestion__list li a.in-active:active,.global-search .search-suggestion__list li a.in-active:focus-visible,.global-search .search-suggestion__list li a *.in-active:hover,.global-search .search-suggestion__list li a *.in-active:active,.global-search .search-suggestion__list li a *.in-active:focus-visible{background:var(--tag-button-inactive-background, transparent);color:var(--tag-button-inactive-text-color, #ccc4bd);border-color:rgba(var(--tag-button-inactive-text-color, #ccc4bd), 0.6)}}@media (min-width: 960px) and (min-width: 960px){.global-search .search-suggestion__list li a,.global-search .search-suggestion__list li a *{margin-top:0;margin-bottom:16px}}@media (min-width: 960px){.global-search .results-search__container.popular-search__container:first-child{padding-top:32px}.global-search .results-search__container .search-panel__title{display:flex}.global-search .results-search__container .search-results__title{max-width:75%}.global-search .results-search__container .search-results__title .text-normal{font-weight:var(--font-weight-normal)}.global-search .results-search__container .viewall-results{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid 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.results-search__container .viewall-results:hover::after,.global-search .results-search__container .viewall-results:active::after,.global-search .results-search__container .viewall-results:focus-visible::after{opacity:1;transition:opacity 0s 0s;animation:secondary-button-animate var(--svg-animate-duration-2nd-out) ease forwards}.global-search .results-search__container .viewall-results::after{content:none}@supports (d: path("M0 0")){.global-search .results-search__container .viewall-results .svg-animation-vi{transition:color .5s ease-in-out}}.global-search .results-search__container .viewall-results .svg-animation-vi{transition:all .5s ease-in-out;transform:translateX(0)}[dir="rtl"] .global-search .results-search__container .viewall-results .svg-animation-vi{transform:translateX(0) scale(-1)}.global-search .results-search__container .viewall-results .button-vi-text,.global-search .results-search__container .viewall-results .svg-animation-vi{color:#ce2c2c;font-size:1.6rem;line-height:1}.global-search .results-search__container .viewall-results .button-vi-text{display:inline}.global-search .results-search__container .viewall-results:hover .button-vi-text,.global-search .results-search__container .viewall-results:hover .svg-animation-vi,.global-search .results-search__container .viewall-results:active .button-vi-text,.global-search .results-search__container .viewall-results:active .svg-animation-vi,.global-search .results-search__container .viewall-results:focus-visible .button-vi-text,.global-search .results-search__container .viewall-results:focus-visible .svg-animation-vi{color:#ce2c2c}.global-search .results-search__container .viewall-results:hover .svg-animation-vi,.global-search .results-search__container .viewall-results:active .svg-animation-vi,.global-search .results-search__container .viewall-results:focus-visible .svg-animation-vi{transform:translateX(0.8rem);transition-delay:.1s}[dir="rtl"] 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#onetrust-pc-btn-handler.cookie-setting-link:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:focus-visible .button-vi-text{transform:none}}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:100%;cursor:pointer}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text{transform:none;transition:none}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:focus-visible{color:#fff}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text:after{content:none}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:100%;max-width:100%}}#onetrust-consent-sdk #onetrust-pc-sdk h4,#onetrust-consent-sdk #onetrust-pc-sdk h5,#onetrust-consent-sdk #onetrust-pc-sdk h6,#onetrust-consent-sdk #onetrust-pc-sdk p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-ven-lst .ot-ven-opts p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-desc,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-title,#onetrust-consent-sdk #onetrust-pc-sdk .ot-li-title,#onetrust-consent-sdk #onetrust-pc-sdk .ot-sel-all-hdr span,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info,#onetrust-consent-sdk #onetrust-pc-sdk #ot-fltr-modal #modal-header,#onetrust-consent-sdk #onetrust-pc-sdk .ot-checkbox label span,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-sel-blk p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-lst-title h3,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst .back-btn-handler p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst .ot-ven-name,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-ven-lst .consent-category,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-inactive-leg-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-label-status,#onetrust-consent-sdk #onetrust-pc-sdk .ot-chkbox label span,#onetrust-consent-sdk #onetrust-pc-sdk #clear-filters-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-optout-signal{color:#070707;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk h3{color:#000;font-size:1.4rem;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk h4{color:#4f2d7f;line-height:2.5rem;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid #ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;background:#ce2c2c;align-items:center;cursor:pointer;color:#fff;opacity:1;padding:1.4rem 32px;margin-bottom:0;margin-left:0}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{text-decoration:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translate3d(0, 0, 0)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{--svg-animate-delay: 0.3s;--svg-animate-name: svg-animate;--svg-animate-name2: svg-animate2;--svg-animate-duration: 1s;opacity:1}@supports not (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{translate:var(--fallback-translate-safari) 0}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{color:#fff;display:inline-flex;vertical-align:middle;font-size:1.6rem}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{color:#fff;opacity:0;--svg-animate-name: svg-animate-out-1;--svg-animate-name2: svg-animate-out-2}@supports (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{transition:opacity 0s ease;transition-delay:0.3s}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transition:all .5s ease-in-out;transform:translateX(1rem)}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{position:relative;transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translateX(-0.4rem)}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;cursor:pointer}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{color:#fff}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{content:none}@media (min-width: 1024px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:translateX(1.5rem)}}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%}}#onetrust-pc-sdk #ot-pc-desc{font-size:1.4rem;margin-bottom:16px}@media (min-width: 768px){#onetrust-banner-sdk .banner-actions-container{width:fit-content}#onetrust-banner-sdk .banner-actions-container button{width:100%}}@media (max-width: 767px){#onetrust-banner-sdk .banner-actions-container{width:100%}#onetrust-banner-sdk .banner-actions-container button{width:100%}}#onetrust-banner-sdk #onetrust-button-group{display:flex;flex-wrap:wrap;justify-content:start;flex-direction:row-reverse;justify-content:center}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group{gap:32px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group{gap:24px}}#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{font-size:1.4rem}#onetrust-banner-sdk #onetrust-policy-title{font-size:1.8rem;float:left}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin:0 40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin-left:24px}}#onetrust-banner-sdk #onetrust-policy-title{font-size:2rem;font-weight:var(--font-weight-normal)}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:40px;padding-bottom:16px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:24px}}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:24px}}#onetrust-pc-sdk #ot-pc-lst .ot-tgl-cntr,#onetrust-pc-sdk .ot-consent-hdr,#onetrust-pc-sdk .ot-li-hdr,#onetrust-pc-sdk #ot-sel-blk{display:none}#onetrust-pc-sdk div[role="dialog"],#onetrust-pc-sdk div[role="alertdialog"]{display:flex;flex-direction:column}#onetrust-pc-sdk #ot-pc-lst,#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk .ot-pc-footer{position:relative}#onetrust-pc-sdk .ot-pc-footer{flex:none}#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk #ot-pc-lst{flex:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header{margin:0;height:0}#onetrust-pc-sdk #ot-pc-lst{padding-bottom:24px}}#onetrust-pc-sdk #filter-apply-handler{margin-right:0}#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-pc-sdk .ot-pc-logo{height:40px;width:auto}#onetrust-pc-sdk .ot-pc-footer-logo{display:none}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header,#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-banner-sdk .ot-pc-header{margin:40px}}@media (max-width: 767px){#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo{margin:24px;margin-top:32px;margin-bottom:40px}}#onetrust-pc-sdk .ot-pc-header{border:none;text-align:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header{min-height:4rem}}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header .ot-pc-logo{display:none}}#onetrust-consent-sdk #onetrust-policy-title,#onetrust-consent-sdk #onetrust-policy-text,#onetrust-consent-sdk .ot-b-addl-desc,#onetrust-consent-sdk .ot-dpd-desc,#onetrust-consent-sdk .ot-dpd-title,#onetrust-consent-sdk #onetrust-policy-text *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk .ot-dpd-desc *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk #onetrust-banner-sdk #banner-options *,#onetrust-banner-sdk .ot-cat-header,#onetrust-banner-sdk .ot-optout-signal{color:#070707;text-align:initial}.onetrust-pc-dark-filter.ot-fade-in:not([style])+#onetrust-banner-sdk{display:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type{margin:0}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type,#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item,#onetrust-pc-sdk .ot-pc-header{padding:0;border-top:none;border-left:none;border-right:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item{border-color:#f2f0ee}#onetrust-pc-sdk .ot-switch{width:32px;height:16px}#onetrust-pc-sdk .ot-switch-nob{background-color:#fff;border-color:#ccc4bd}#onetrust-pc-sdk .ot-switch-nob::before{background-color:#ccc4bd;height:16px;width:16px;bottom:-1px;transform:translateX(-1px)}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob{background-color:#fff;border-color:#4f2d7f}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob::before{background-color:#4f2d7f;transform:translateX(16px)}#onetrust-pc-sdk .ot-cat-grp input[type="checkbox"]:checked+label:after{display:none}#onetrust-pc-sdk #ot-pc-title:first-of-type{margin-top:0;margin-bottom:16px}#onetrust-consent-sdk #onetrust-pc-sdk .ot-acc-grpcntr.ot-acc-txt{background:transparent}#onetrust-pc-sdk .ot-accordion-layout .ot-acc-grpdesc{margin:8px 0;padding:0}#onetrust-pc-sdk .ot-accordion-layout .ot-vlst-cntr,#onetrust-pc-sdk .ot-accordion-layout .ot-hlst-cntr{padding-left:0;width:100%}#onetrust-pc-sdk .ot-plus-minus{background:#fff;border-radius:90%;height:24px;width:24px;margin:0;margin-right:8px;margin-left:0;top:-1px}#onetrust-pc-sdk .ot-host-item .ot-plus-minus{margin-right:8px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr .ot-tgl{top:3px}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type,#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:last-of-type,#onetrust-pc-sdk .ot-plus-minus span:first-of-type,#onetrust-pc-sdk .ot-plus-minus span:last-of-type{top:50%;left:50%;transform:translate(-50%, -50%);background:#4f2d7f}#onetrust-pc-sdk .ot-plus-minus span:first-of-type{width:2px;height:12px}#onetrust-pc-sdk .ot-plus-minus span:last-of-type{width:12px;height:2px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr{margin:16px 0;padding:0}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type{display:none}#onetrust-pc-sdk #accept-recommended-btn-handler{margin-right:0;margin-bottom:0}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr div:first-child{margin-left:0}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt 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xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/payroll-services/withholding/" class="mega-link mega-link--level-3">代為計算薪資及各項扣繳</a> <div class="mega-content__item--descriptions" title="代為計算薪資及各項扣繳">代為計算薪資及各項扣繳</div> </li> <li class="mega-content__item "> <a href="/services/payroll-services/withholding/" class="mega-link mega-link--level-3">資遣通報</a> <div class="mega-content__item--descriptions" title="資遣通報">資遣通報</div> </li> <li class="mega-content__item "> <a href="/services/payroll-services/withholding/" class="mega-link mega-link--level-3">處理薪資轉帳事宜及繳納扣繳稅款</a> <div class="mega-content__item--descriptions" title="處理薪資轉帳事宜及繳納扣繳稅款">處理薪資轉帳事宜及繳納扣繳稅款</div> </li> <li class="mega-content__item "> <a href="/services/payroll-services/withholding/" class="mega-link mega-link--level-3">勞保賠償給付申請</a> <div class="mega-content__item--descriptions" title="勞保賠償給付申請">勞保賠償給付申請</div> </li> <li class="mega-content__item "> <a href="/services/payroll-services/withholding/" class="mega-link mega-link--level-3">勞健保，二代健保及退休金之申報及繳納</a> <div class="mega-content__item--descriptions" title="勞健保，二代健保及退休金之申報及繳納">勞健保，二代健保及退休金之申報及繳納</div> </li> <li class="mega-content__item "> <a href="/services/payroll-services/withholding/" class="mega-link mega-link--level-3">年底開立扣繳憑單</a> <div class="mega-content__item--descriptions" title="年底開立扣繳憑單">年底開立扣繳憑單</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="企業獵才服務"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/human-capital/">企業獵才服務</a> </div> <div class="mega-descriptions" title="常有人說「人對了，事情就對了」。為了協助企業找到優秀人才並提升競爭優勢，我們透過Grant Thornton Human Resource Consulting Co., Ltd. 萬豐人力資源管理顧問有限公司，提供專業的獵才服務給客戶。我們的團隊是由具有專業證照及20年以上服務經驗的專業人士所組成。

我們的服務項目包含
● 協助企業獵才
● 會計人才派遣
● 協助專業人士求職
● 協助外籍人士辦理工作證
● 協助客戶對聘僱人員執行背景調查"> 常有人說「人對了，事情就對了」。為了協助企業找到優秀人才並提升競爭優勢，我們透過Grant Thornton Human Resource Consulting Co., Ltd.... <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/human-capital/" title="企業獵才服務"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/human-capital/candidate-background-checks/" class="mega-link mega-link--level-3">候選人背景調查</a> <div class="mega-content__item--descriptions" title="許多候選人的履歷並沒有完全如實呈現。原因之一是候選人刻意保持履歷簡短、隱密資訊來避開風險、增加錄取率。有時可能會造成重要資訊刻意被遺漏。">許多候選人的履歷並沒有完全如實呈現。原因之一是候選人刻意保持履歷簡短、隱密資訊來避開風險、增加錄取率。有時可能會造成重要資訊刻意被遺漏。</div> </li> <li class="mega-content__item "> <a href="/services/human-capital/executive-search/" class="mega-link mega-link--level-3">招聘正職員工</a> <div class="mega-content__item--descriptions" title="我們的方法乍看之下可能與大多數中高階獵才(executive search)相似，但我們的獨特之處在於能夠利用我們的人脈、經驗及知識，確保能為客戶從最廣泛的候選名單中，提供最佳選擇。">我們的方法乍看之下可能與大多數中高階獵才(executive search)相似，但我們的獨特之處在於能夠利用我們的人脈、經驗及知識，確保能為客戶從最廣泛的候選名單中，提供最佳選擇。</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="帳務服務"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/accounting/bookkeeping/">帳務服務</a> </div> <div class="mega-descriptions" title="帳務服務"> 帳務服務 <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/accounting/bookkeeping/" title="帳務服務"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/accounting/bookkeeping/" class="mega-link mega-link--level-3">外商帳務服務</a> <div class="mega-content__item--descriptions" title="外商帳務服務">外商帳務服務</div> </li> <li class="mega-content__item "> <a href="/services/accounting/bookkeeping4/" class="mega-link mega-link--level-3">國內帳務服務</a> <div class="mega-content__item--descriptions" title="國內帳務服務">國內帳務服務</div> </li> <li class="mega-content__item "> <a href="/services/accounting/bookkeeping/" class="mega-link mega-link--level-3">外派人員</a> <div class="mega-content__item--descriptions" title="外派人員">外派人員</div> </li> <li class="mega-content__item "> <a href="/services/accounting/bookkeeping4/" class="mega-link mega-link--level-3">帳務核閱及輔導</a> <div class="mega-content__item--descriptions" title="帳務核閱及輔導">帳務核閱及輔導</div> </li> <li class="mega-content__item "> <a href="/services/accounting/bookkeeping/" class="mega-link mega-link--level-3">SAP 支援</a> <div class="mega-content__item--descriptions" title="SAP 支援">SAP 支援</div> </li> <li class="mega-content__item "> <a href="/services/accounting/bookkeeping/" class="mega-link mega-link--level-3">清算及結清銀行帳戶</a> <div class="mega-content__item--descriptions" title="清算及結清銀行帳戶">清算及結清銀行帳戶</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="顧問服務"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/advisory-services/it-advisory/">顧問服務</a> </div> <div class="mega-descriptions" title="顧問服務"> 顧問服務 <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/advisory-services/it-advisory/" title="顧問服務"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/advisory-services/it-advisory/" class="mega-link mega-link--level-3">IT 顧問服務</a> <div class="mega-content__item--descriptions" title="IT 顧問服務">IT 顧問服務</div> </li> <li class="mega-content__item "> <a href="/services/advisory-services/prima2/" class="mega-link mega-link--level-3">PRIMA 顧問服務</a> <div class="mega-content__item--descriptions" title="PRIMA 顧問服務">PRIMA 顧問服務</div> </li> <li class="mega-content__item "> <a href="/services/advisory-services/businessplan/" class="mega-link mega-link--level-3">營運計劃書編制</a> <div class="mega-content__item--descriptions" title="營運計劃書編制">營運計劃書編制</div> </li> <li class="mega-content__item "> <a href="/services/advisory-services/advisory-services4/" class="mega-link mega-link--level-3">績效考核服務</a> <div class="mega-content__item--descriptions" title="正大聯合會計師事務所協助企業進行績效制度建立及優化，創造勞資雙贏的局面。">正大聯合會計師事務所協助企業進行績效制度建立及優化，創造勞資雙贏的局面。</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="專項服務"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/specialized/specialized11/">專項服務</a> </div> <div class="mega-descriptions" title="專項服務"> 專項服務 <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/specialized/specialized11/" title="專項服務"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/specialized/specialized11/" class="mega-link mega-link--level-3">沙賓氏法案第404條遵循查核</a> <div class="mega-content__item--descriptions" title="沙賓氏法案第404條遵循查核">沙賓氏法案第404條遵循查核</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized11/" class="mega-link mega-link--level-3">內部稽核服務</a> <div class="mega-content__item--descriptions" title="內部稽核服務">內部稽核服務</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized3/" class="mega-link mega-link--level-3">協議程序（併購交易實地查核）</a> <div class="mega-content__item--descriptions" title="協議程序（併購交易實地查核）">協議程序（併購交易實地查核）</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized11/" class="mega-link mega-link--level-3">風險管理服務</a> <div class="mega-content__item--descriptions" title="協議程序（併購交易實地查核）">協議程序（併購交易實地查核）</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized5/" class="mega-link mega-link--level-3">舞弊調查服務</a> <div class="mega-content__item--descriptions" title="舞弊調查服務">舞弊調查服務</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized5/" class="mega-link mega-link--level-3">電腦鑑識服務</a> <div class="mega-content__item--descriptions" title="電腦鑑識服務">電腦鑑識服務</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized7/" class="mega-link mega-link--level-3">外籍人士工作證申請</a> <div class="mega-content__item--descriptions" title="外籍人士工作證申請">外籍人士工作證申請</div> </li> <li class="mega-content__item "> <a href="/services/specialized/specialized8/" class="mega-link mega-link--level-3">商業文件英日文翻譯服務</a> <div class="mega-content__item--descriptions" title="商業文件英日文翻譯服務">商業文件英日文翻譯服務</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="工商登記服務"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/corporate-serviceszh/">工商登記服務</a> </div> <div class="mega-descriptions" title="工商登記服務"> 工商登記服務 <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/corporate-serviceszh/" title="工商登記服務"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/corporate-serviceszh/setting-up-legal-entities-zh/" class="mega-link mega-link--level-3">公司、分公司、行號設立登記</a> <div class="mega-content__item--descriptions" title="公司、分公司、行號設立登記">公司、分公司、行號設立登記</div> </li> <li class="mega-content__item "> <a href="/services/corporate-serviceszh/liquidation-and-de-registration-zh/" class="mega-link mega-link--level-3">外商分公司、辦事處設立登記</a> <div class="mega-content__item--descriptions" title="外商分公司、辦事處設立登記">外商分公司、辦事處設立登記</div> </li> <li class="mega-content__item "> <a href="/services/corporate-serviceszh/update-company-statutory-record-zh/" class="mega-link mega-link--level-3">陸資來台投資設立登記</a> <div class="mega-content__item--descriptions" title="陸資來台投資設立登記">陸資來台投資設立登記</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="企業併購"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/mergers-and-acquisitions/ma/">企業併購</a> </div> <div class="mega-descriptions" title="企業併購"> 企業併購 <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/mergers-and-acquisitions/ma/" title="企業併購"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/services/mergers-and-acquisitions/ma/" class="mega-link mega-link--level-3">企業併購</a> <div class="mega-content__item--descriptions" title="企業併購">企業併購</div> </li> <li class="mega-content__item "> <a href="/services/mergers-and-acquisitions/nominate/" class="mega-link mega-link--level-3">委任案件清單</a> <div class="mega-content__item--descriptions" title="委任案件清單">委任案件清單</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="法律服務"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/services/legal-serviceszh/administrative-remedieszh/">法律服務</a> </div> <div class="mega-descriptions" title="法律服務"> 法律服務 <div class="mega-overview__container"> <a class="mega-see__overview" href="/services/legal-serviceszh/administrative-remedieszh/" title="法律服務"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" 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ESG 確信業務(永續報告及溫室氣體)。

目前已經協助許多企業辦理ESG相關業務，如需更多相關資訊，歡迎與我們ESG負責的會計師聯絡。">正大聯合會計師事務所取得了金管會授權辦理
ESG 確信業務(永續報告及溫室氣體)。

目前已經協助許多企業辦理ESG相關業務，如需更多相關資訊，歡迎與我們ESG負責的會計師聯絡。</div> </li> <li class="mega-content__item "> <a href="/services/esg-services/online-shopping-packaging-reduction/" class="mega-link mega-link--level-3">網際網路購物包裝減量會計師確信報告服務</a> <div class="mega-content__item--descriptions" title="「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上，或自有到店取貨據點數達500以上之網際網路零售業，在包裝減量方面在包裝減量方面，應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理，且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務，歡迎跟我們聯絡。">「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上，或自有到店取貨據點數達500以上之網際網路零售業，在包裝減量方面在包裝減量方面，應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理，且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務，歡迎跟我們聯絡。</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Related insights:</span> <div data-anchor="/article-page/esg--sustainability-/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/taiwan/media/featured/esg_464x422.jpg" loading="lazy" class="article-tile__image" alt="ESG & Sustainability 企業永續發展"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> 專題報導 </span> <a href="/article-page/esg--sustainability-/" class="title" title="ESG & Sustainability 企業永續發展">ESG & Sustainability 企業永續發展</a> <div class="text"> 氣候變遷為地球帶來的影響逐漸加劇，極端氣候帶來的風險因子也成為企業不可忽視的重大議題。 </div> </div> <div class="page-promote__author"> <div class="page-promote__info"> <span class="article-date">2022年9月5日星期一</span> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="bleed" data-content="產 業"> <div class="bleed__col bleed__col--left"> <div class="mega__content list-container"> <div class="group-name-text">產 業</div> <div class="group-name-line" aria-hidden="true"> <span class="group-line"></span> </div> <ul class="list list--unstyled"> <li> <a href="/industries/chemicals_cont/" class="mega-link mega-link--level-2 not-arrow" data-id="再生能源產業">再生能源產業</a> </li> 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