CINXE.COM

Accountancy

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font-size: 0; line-height: 0 } .bx-wrapper .bx-prev { left: 10px; background: url(/Areas/ACRA/images/controls.png) no-repeat 0 -32px } .bx-wrapper .bx-prev:hover, .bx-wrapper .bx-prev:focus { background-position: 0 0 } .bx-wrapper .bx-next { right: 10px; background: url(/Areas/ACRA/images/controls.png) no-repeat -43px -32px } .bx-wrapper .bx-next:hover, .bx-wrapper .bx-next:focus { background-position: -43px 0 } .bx-wrapper .bx-controls-direction a { position: absolute; top: 50%; margin-top: -16px; outline: 0; width: 32px; height: 32px; text-indent: -9999px; z-index: 1 } .bx-wrapper .bx-controls-direction a.disabled { display: none } .bx-wrapper .bx-controls-auto { text-align: center } .bx-wrapper .bx-controls-auto .bx-start { display: block; text-indent: -9999px; width: 10px; height: 11px; outline: 0; background: url(/Areas/ACRA/images/controls.png) -86px -11px no-repeat; margin: 0 3px } .bx-wrapper .bx-controls-auto .bx-start:hover, .bx-wrapper .bx-controls-auto .bx-start.active, .bx-wrapper .bx-controls-auto .bx-start:focus { background-position: -86px 0 } .bx-wrapper .bx-controls-auto .bx-stop { display: block; text-indent: -9999px; width: 9px; height: 11px; outline: 0; background: url(/Areas/ACRA/images/controls.png) -86px -44px no-repeat; margin: 0 3px } .bx-wrapper .bx-controls-auto .bx-stop:hover, .bx-wrapper .bx-controls-auto .bx-stop.active, .bx-wrapper .bx-controls-auto .bx-stop:focus { background-position: -86px -33px } .bx-wrapper .bx-controls.bx-has-controls-auto.bx-has-pager .bx-pager { text-align: left; width: 80% } .bx-wrapper .bx-controls.bx-has-controls-auto.bx-has-pager .bx-controls-auto { right: 0; width: 35px } .bx-wrapper .bx-caption { position: absolute; bottom: 0; left: 0; background: #666; background: rgba(80,80,80,0.75); width: 100% } .bx-wrapper .bx-caption span { color: #fff; font-family: Arial; display: block; font-size: .85em; padding: 10px } .panelHowCanWeHelp { text-align: center; padding: 1.2em 0 .5em } .panelHowCanWeHelp .header { font-size: 1.875em; padding: 0 0 15px } .panelHowCanWeHelp .selectdiv { position: relative } .panelHowCanWeHelp .selectdiv:after { content: ""; width: 0; height: 0; position: absolute; top: 50%; right: 30px; margin-top: -3px; border-width: 5px 5px 0; border-style: solid; border-color: #000 transparent } .panelHowCanWeHelp select::-ms-expand { display: none } .panelHowCanWeHelp .selectdiv select { font-size: 1em; -webkit-appearance: none; -moz-appearance: none; outline: none; border: 1px solid #FFA800; width: 100%; max-width: 320px; margin: 10px; padding: 6px 5px 6px 20px; line-height: 1.75; color: #333; background-color: #fff; background-image: none; -ms-word-break: normal; word-break: normal; border-radius: 50px } .backToParent { width: 72%; display: inline-block; background: url(/Areas/ACRA/images/back.png) no-repeat 95% center; padding: 10px 40px 10px 15px; line-height: 1.2em } .openclose { padding: 15px 0; border-top: solid 1px #ddd } .openclose > h2:first-child { margin: 0 !important; padding: 0 20px 0 0; background-color: #fff; background: url(/Areas/ACRA/images/plus.gif) no-repeat right center; cursor: pointer } .openclose > h2:first-child.active { background-color: #fff; background: #fff url(/Areas/ACRA/images/minus.gif) no-repeat right center } .openclose div:first-of-type { margin-top: 10px } .contentQuickLinks .link { border: solid 1px #ddd; padding: 5px 10px } .drop-box { display: none; overflow: hidden; position: absolute; left: 6.5%; z-index: 10; background-color: #fff; font-size: 1.4em; line-height: 1.25em; box-shadow: 0 4px 4px -4px #191919; width: 260px; -webkit-box-shadow: 0 4px 4px -4px #191919; text-align: left } .link-holder { margin-top: 10px } .link-holder > ul { margin: 0; padding: 0; list-style: none } .link-holder > ul > li { position: relative } .link-holder > ul > li.active .drop-box { display: block } .drop-box ul { margin: 0; padding: 0; list-style: none; border: 1px solid #030303; background-color: #FCFCFC } .drop-box li { border-top: 1px solid #ccc; overflow: hidden; vertical-align: top; margin: auto } .drop-box li:first-child { border: 0 } .drop-box a { display: block; color: #000; text-decoration: none; padding: 10px 11px 7px } .expandCollapseAll { text-align: right } .expandCollapseAll .sgds-button img { padding-left: 5px } .linkCount { padding: 5px } .entityStage .stages:first-child { border-top: none; padding-top: 0; margin-top: 0 } .stages { margin-top: 20px; padding-top: 20px; border-top: solid 1px #ddd } .row.stages .col, .linksList .col { padding: 3px 10px } .linksList a { padding-left: 20px; background: url(/Areas/ACRA/images/arrow.png) no-repeat left 5px; display: inline-block } .linkStatus { font-size: .8em; font-weight: 700; color: #BC5B00 } .mostPopular { border: solid 2px #FFCA5A; padding: 10px 20px } .mostPopular .col { padding: 3px 10px } .mostPopularList { padding: 15px } .mostPopularList a { padding-left: 20px; background: url(/Areas/ACRA/images/arrow.png) no-repeat left 5px; display: inline-block } .relatedTopics { padding: 0 0 20px; border-bottom: solid 1px #ddd } .relatedTopics ul { margin-left: 2.5em } .relatedTopics li { margin: 15px 0 } .relatedTopics a { font-weight: 700 } .relatedServices, .youMayAlsoLike { padding-bottom: 30px } .relatedServices h2, .youMayAlsoLike h2 { color: #000 !important } .relatedServicesList ul, .youMayAlsoLikeList ul { margin-left: 2.5rem } .relatedServicesList ul li, .youMayAlsoLikeList ul li { margin-top: 0 !important } .entityStagesLinks { padding-bottom: 15px } .htgSubMenu { border: solid 1px #B9B4B0; margin-bottom: 10px } .htgSubMenu li { list-style-type: none } .htgSubMenu li a { padding: 8px; padding-left: .75em; display: inline-block } .htgSubMenu li a:hover { color: #000 !important } .htgSubMenu li.sel { background-color: #FFCA5A; font-weight: 600; border-color: #6037b3; color: #323232; position: relative } .htgSubMenu .sel:after { content: ""; border-left: 12px solid #FFCA5A; border-top: 12px solid transparent; border-bottom: 12px solid transparent; width: 0; height: 0; position: absolute; right: -4%; top: 20% } .htgSubMenu li:after { content: ""; display: block; margin: 0 auto; width: 90%; padding-top: 0; border-bottom: 1px solid #7D6A55 } .htgInfo { border-bottom: solid 1px #ddd } .htgInfo h2 { padding: 15px 0 } .htgInfo .entityHeader { background: url(/Areas/ACRA/images/plus.gif) no-repeat right center; color: #e36c09; padding-right: 20px; cursor: pointer } .htgInfo .entityHeader.active { background: url(/Areas/ACRA/images/minus.gif) no-repeat right center } .htgInfo .row:last-child { margin-bottom: 0 } .dataTable { background-color: #fff; border: solid 1px #fff !important; margin: 10px 0 30px } .dataTable th { padding: 8px 15px !important; background-color: #517281; border: solid 1px #fff !important; color: #fff !important; text-align: center } .dataTable td { padding: 15px 10px !important; border: solid 1px #fff !important; border-bottom: solid 3px #fff !important } .dataTable td.header { background-color: #fff !important; padding-left: 0 } .dataTable tbody tr:first-child { border-top: solid 1px #ddd } .dataTable tbody tr:nth-child(even) { background-color: #DFEFF9 } .dataTable tbody tr:nth-child(odd) { background-color: #fbfbfb } .dataTable2 { background-color: #fff; border: solid 1px #fff !important; margin: 10px 0 30px } .dataTable2 th { padding: 8px 15px !important; background-color: #B7CA9B; border: solid 1px #fff !important; color: #000 !important; text-align: center } .dataTable2 td { padding: 15px 10px !important; border: solid 1px #fff !important; border-bottom: solid 3px #fff !important } .dataTable2 td.header { background-color: #fff !important; padding-left: 0 } .dataTable2 tbody tr:first-child { border-top: solid 1px #ddd } .dataTable2 tbody tr:nth-child(even) { background-color: #FEFAE4 } .dataTable2 tbody tr:nth-child(odd) { background-color: #fbfbfb } .dataTable p, .dataTable2 p { margin: 0 } .dataTable td a:link, .dataTable2 td a:link { text-decoration: underline !important } .dataTable td a:link:hover, .dataTable2 td a:link:hover { color: #EB8F24 !important } .nicescrollNote { font-size: .8em; background-color: #eee; padding: 0 10px; text-align: center; font-style: italic } .sfContentBlock ol li { padding: 0; margin: 10px 0; list-style-image: none !important } .sfContentBlock ul li { list-style-image: url(/Areas/ACRA/images/arrow.png); padding: 0; margin: 10px 0 } .sfContentBlock ul li ol li { list-style-image: none !important } .arrowBullet li { list-style-image: url(/Areas/ACRA/images/arrow.png); padding: 0 } .homeEServices li, .homeQuickLinks li, .narrowList li { margin: 3px 0 !important } .box, .boxAnnouncement, .boxHighlights { border: solid 2px #FFCA5A; padding: 10px 20px; margin-top: 10px; display: inline-block; width: 100% } .box ul.arrowBullet, .boxAnnouncement ul.arrowBullet, .boxHighlights ul.arrowBullet { margin-top: 0; margin-bottom: 0 } .boxAnnouncement h2 { background: url(/Areas/ACRA/images/ic_announcements.png) no-repeat left center; padding: 5px 5px 5px 40px; margin-bottom: 10px !important } .boxHighlights h2 { background: url(/Areas/ACRA/images/ic_highlights.png) no-repeat left center; padding: 5px 5px 5px 40px; margin-bottom: 10px !important } .boxAnnouncement .sgds-button.is-rounded, .boxHighlights .sgds-button.is-rounded { margin-left: 0 } .boxHighlights div:first-of-type, .boxAnnouncement div:first-of-type { margin-top: 0 } .footerVerticalNav ul li { margin: 0 !important; padding: 0 0 5px; display: block } .sgds-footer .sfContentBlock, .sgds-footer .sfContentBlock ul { margin: 0 } .sgds-footer .subscriberaddform { margin-top: -8%; margin-left: 10% } iframe.rateThisSite { height: 1100px } .form .header { padding: 0 15px; font-weight: 700 } .form input[type=text] { font-size: 1em; -webkit-appearance: none; -moz-appearance: none; appearance: none; border: 1px solid #ddd; width: 100%; max-width: 320px; margin: 10px 0; padding: 6px 40px 6px 20px; line-height: 1.75; color: #333; background-color: #fff; background-image: none; -ms-word-break: normal; word-break: normal; border-radius: 50px } .form .form-container { margin: 0 5px 0 15px } .form input[type=radio] { margin-right: 5px } .form table { width: auto } .form table td { padding: .5em .75em } .form ol, .form ul { padding: .4em 1.5em } .form .col { padding: .3em .75em } .mandatoryNote { font-size: 85%; color: #555; font-style: italic } .asterisk { padding: 0 5px; color: red } .errMsg { color: red } .filterBox { background-color: #FFCA5A } .filterBox .selectdiv { position: relative } .filterBox .selectdiv:after { content: ""; width: 0; height: 0; position: absolute; top: 50%; right: 30px; margin-top: -3px; border-width: 5px 5px 0; border-style: solid; border-color: #000 transparent } .filterBox .selectdiv select, .filterBox input[type=text] { font-size: 1em; -webkit-appearance: none; -moz-appearance: none; appearance: none; border: 1px solid #fff; width: 100%; max-width: 320px; margin: 10px; padding: 6px 5px 6px 20px; line-height: 1.75; color: #333; background-color: #fff; background-image: none; -ms-word-break: normal; word-break: normal; border-radius: 50px } .filterBox input[type=text] { padding-right: 40px } .filterBox .sgds-icon-search { position: relative; left: -40px } .customform select, .customform input[type=text], .customform input[type=number], .customform textarea { font-family: inherit; font-size: inherit; background-color: #fff; border: 1px solid #aaa; border-bottom: 1px solid #ddd; vertical-align: top; margin: 3px 10px 5px 0; min-height: 26px; color: #666; padding: 0; border-radius: 0; line-height: 1.5 } .customform textarea { width: 100% } .customform label { font-weight: 700 } .ratingSection { margin-top: 80px } .ratingStar { display: inline-block } ul.rating { margin: 0 10px } .ratingMore { padding-left: 20px; position: relative; top: -15px } .ratingReason { position: absolute; top: -55px; left: -110px } .ratingReason textarea { padding: 3px 5px } a[target=_blank]:after, a[target=blank]:after { font-family: sgds-icons; content: ""; padding-left: .25rem; font-weight: 400 } .sgds-masthead a[target=_blank]:after, .socialSharePrint a[target=_blank]:after, .socialmedia a[target=_blank]:after, .bxslider a[target=_blank]:after { content: ""; padding-left: 0; font-weight: 400 } .linkExcel { padding: 2px 20px 2px 0; background: url(/Areas/ACRA/images/ic_ext_excel.png) no-repeat right center } .linkPDF { padding: 2px 20px 2px 0; background: url(/Areas/ACRA/images/ic_ext_pdf.png) no-repeat right center } .linkPowerpoint { padding: 2px 20px 2px 0; background: url(/Areas/ACRA/images/ic_ext_ppt.png) no-repeat right center } .linkMsWord { padding: 2px 20px 2px 0; background: url(/Areas/ACRA/images/ic_ext_word.png) no-repeat right center } .linkZip { padding: 2px 20px 2px 0; background: url(/Areas/ACRA/images/ic_ext_zip.png) no-repeat right center } .cse .gsc-search-button-v2, .gsc-search-button-v2 { background-image: -webkit-linear-gradient(top,#7D6A55,#7D6A55) !important; border-color: #7D6A55 !important; background-color: #7D6A55 !important } .gsc-input-box table tr td { padding: initial !important } #acraSearch .gsc-search-box-tools td { padding: 0 !important } #acraSearch .gsc-input-box { padding: 6px 0 5px 5px; border-top-left-radius: 8px; border-bottom-left-radius: 8px } #acraSearch .gsc-search-button-v2 { width: auto; padding: 11px 10px; margin: 0; border-radius: 0; border-top-right-radius: 8px; border-bottom-right-radius: 8px } #acraSearch .gsc-search-button-v2 svg { height: auto; width: 16px } hr { margin: 1.5rem 0 !important } button, input, select, textarea { font-family: inherit !important } .masthead-container { position: static !important } .sgds-masthead { padding-bottom: 12px } .sgds-masthead .is-size-5 { font-size: 1.25rem !important } .sgds-masthead .is-text { font-size: 14px } .sgds-masthead .sgds-masthead-button { cursor: pointer; color: #2770a0; margin-left: 4px } .sgds-masthead-button-link { color: #2770a0 !important; margin-left: 4px } .sgds-masthead .sgds-masthead-button .sgds-masthead-button-text { -webkit-text-decoration-line: underline; text-decoration-line: underline; padding-left: 0 } .sgds-masthead .sgds-container > .row > .col:first-child { padding-bottom: 2px } .sgds-masthead .banner-content-layout { flex: none; width: 100%; padding-top: 40px; padding-bottom: 40px; overflow: hidden } .sgds-masthead .banner-content { float: left; display: inline-flex; max-width: min(40%,31.5em) } .sgds-masthead .banner-content:first-child { margin-right: min(12%,12.5em) } .sgds-masthead .banner-content .banner-content-text-container > strong { padding-bottom: 15px; display: inline-block } .sgds-masthead .banner-content p { line-height: 1.5em; font-size: inherit; margin-bottom: 0 } .sgds-masthead .banner-icon { float: left; margin-right: 10px; align-self: flex-start; height: 1.125em } .sgds-masthead .inline-banner-icon { height: .8125em; display: inline } .sgds-masthead .masthead-divider { border-bottom: solid 0 #ccc; width: 100% } a.sgds-masthead-button-link { color: #2770a0 !important } a.sgds-masthead-button-link:active, a.sgds-masthead-button-link:hover { color: #EB8F24 !important } a.sgds-masthead-button-link:visited { color: #8F17AC !important } #search-activate { padding-top: 0; padding-bottom: 0; height: auto } .is-hidden-touch .navbar-item { padding: .5rem 0 } .is-hidden-touch .navbar-item button { padding-right: 0; margin: 0 } .bp-notification { background-color: #7D6A55; color: #fff; border-radius: 0; padding: .3rem; position: absolute; width: 100%; z-index: 2 } .navbar-dropdown { border: solid 1px #F08E23; box-shadow: #F08E23 0 0 0 } .navbar-dropdown .subHead { color: #9E6900 } .navbar-dropdown .navbar-item { white-space: normal; display: block } .navbar-brand img { max-height: none } .navbar-end { margin-bottom: 15px; align-items: flex-end } .navbar-item.is-mega { border-bottom: solid 5px transparent; margin-left: .8em !important } .navbar-item.is-mega h6 { font-size: .9375em !important; display: inline-block } .navbar-item.is-mega .sel h6 { color: #9E6900 } .navbar-link h6 .sgds-icon { margin-left: 5px } .navbar-item:nth-last-child(2) .navbar-dropdown { width: 20%; min-width: inherit; right: 0; left: inherit } .navbar-item:nth-child(2) .navbar-dropdown { width: 70%; min-width: inherit; right: 0; left: inherit } .m-corpItem .navbar-item { padding: 2px } .tabContent .row .col { padding: 0 .75rem } .tabContent hr, .form hr { margin: 1em 0 !important } .sgds-footer p + p { margin-top: 0 !important } .sgds-footer { background-color: #E4E3E3; color: #000; padding: 1rem 2rem } .sgds-footer a, .sgds-footer a:link { font-size: 1em !important; color: #000 !important } .sgds-footer.bottom-section, .sgds-footer.bottom-section p { font-size: .9375em !important; color: #000 } .sgds-footer.top-section { border-top: solid 3px #F89828 } .sgds-footer .divider { border-color: #faf8f9 } .sgds-footer h2 { color: #000; line-height: 2rem !important; font-size: 1.25em !important; font-weight: 700 } .col.footer-col.is-right-desktop-only { padding: 0 .75rem; font-weight: 700 } .sgds-footer ul li { margin: 0 0 0 5px } .sgds-section { padding: .5rem 1.5rem !important } .sgds-section.is-small.sgds-section-pagetitle { background-color: #FCEDD0 } .sgds-section-pagetitle .col { padding: 0 !important } .expandCollapseAll .sgds-button.is-rounded { margin-left: 10px } .control .sgds-button.is-rounded { margin-left: 5px } a.sgds-button.is-rounded, .sgds-button.is-rounded { text-decoration: none !important; margin-top: 5px; border: none !important; height: auto; background-color: #7D6A55 !important; color: #fff !important } .sgds-button.is-rounded:hover { background-color: #ddd !important; color: #000 !important } .sgds-button.is-rounded.blue { background-color: #517281 !important } .sgds-button.is-rounded.blue:hover { background-color: #9DC7EA !important; color: #000 !important } .navbar-burger { height: 3.25rem; width: 3.25rem; margin-top: 3.5em } .navbar-burger:hover { background-color: transparent !important } .left { float: left } .right { float: right } .clearfix { display: inline-block } .clearfix:after { clear: both; content: "."; display: block; height: 0; line-height: 0; visibility: hidden } html[xmlns] .clearfix { display: block } * html .clearfix { height: 1% } .clearfix { display: block } @media screen and (max-width:1280px) { .backToParent { width: 80% } } @media screen and (min-width: 1024px) { .navbar-link { padding: .5em 0 !important } div#mainnav-3 { margin-right: 5px } } @media (min-width: 769px) and (max-width: 1215px) { .panelHowCanWeHelp .col.is-8 { width: 100% } .panelHowCanWeHelp .col.is-2 { display: none } } @media screen and (max-width: 1023px) { .navbar-item .navbar-dropdown { width: 100% !important; min-width: 100%; right: unset; left: 0 } .sgds-footer .subscriberaddform { margin-top: 0; margin-left: 0 } .sgds-masthead, .sgds-masthead .is-text { font-size: .75rem } .sgds-masthead .masthead-layout { text-align: left; padding-bottom: 2px } .sgds-masthead .masthead-divider { border-bottom-width: 1px } .sgds-masthead .banner-content-layout { padding: 1.5rem .75rem } .sgds-masthead .banner-content .banner-content-text-container > strong { padding-bottom: 3px } .sgds-masthead .sgds-container { padding-left: .75rem; padding-right: .75rem } .sgds-masthead .banner-content { max-width: unset } .sgds-masthead .banner-content:first-child { margin-right: unset; margin-bottom: 1rem } } @media screen and (max-width:768px) { .sgds-masthead .row, .contentQuickLinks .link-holder { margin: 0 } .sgds-masthead .col { padding: 0 } .sgds-masthead .banner-content-layout { padding: 1.5rem .75rem } .sgds-masthead { padding-bottom: 0 } .socialSharePrint { display: none !important } ul.socialmedia li { display: inline; margin-right: 10px } .contentQuickLinks .expandCollapseAll { text-align: left; padding: 0 0 5px } .homeEServices { padding-top: 10px } .homeNews.latestNews h2 { margin-top: 0 !important } a.backToParent { margin-bottom: 10px } .mainContent { padding: 0 5% } .has-side-nav, .content { margin-right: 0 } .panelHowCanWeHelp .selectdiv select { margin: 0 10px 10px } .sgds-menu-list li { background-color: #FEFAE4 } .sgds-menu-list li ul li a.sfSel { border-color: none; background-color: #FEFAE4 } .sgds-menu-list .sfSel:after { content: ""; border: none } .sgds-menu-list li.noborder:after { border-bottom: 1px solid #7D6A55 } .sgds-tabs ul { display: block; border: solid 1px transparent } .navbar-end { margin-bottom: 0 } .navbar-item.is-mega { margin-left: 0 !important } .navbar-menu { box-shadow: 0 1px 3px rgba(10,10,10,.1) } .navbar-dropdown { max-width: 99% } .tabContent { margin-top: 10px } .stages .col.is-11 { width: 83% } .stages .col.is-1 { width: 15% } .stages .col { display: inline-block !important } .linksList { padding: 20px 0 10px } .htgInfo .entityHeader { padding-bottom: 10px } .openclose > h2:first-child, .htgInfo .entityHeader { background: url(/Areas/ACRA/images/plus.gif) no-repeat 99% center } .openclose > h2:first-child.active, .htgInfo .entityHeader.active { background: url(/Areas/ACRA/images/minus.gif) no-repeat 99% center } .Partner .is-9, .PAAL .is-9 { padding: .75rem } .youMayAlsoLikeList, .relatedServicesList { padding-top: 20px } .relatedServices .col, .youMayAlsoLike .col { padding: 0 .75em } .relatedServicesList .is-6:nth-child(even) ul, .youMayAlsoLike .is-6:nth-child(even) ul { margin-top: 0 } .content table td { display: block; width: 100% !important } .content .dataTable td, .content .dataTable2 td { display: table-cell; width: unset !important } #acraSearch td { display: inline-block; width: auto !important } #acraSearch .gsc-input-box { width: 500px } #acraSearch #gs_tti50 { width: 93% !important } .sgds-footer { padding: 10px } .sgds-footer ul li { margin-top: 5px !important } .footer-col ul { padding: 0 !important } .footerVerticalNav ul { margin-left: 0 } .footer-col.is-right-desktop-only { padding-top: 10px !important } .footer-col.is-right-desktop-only li { margin-left: 0 } .sgds-footer p + p { margin-top: 0 } iframe { width: 100%; height: auto; padding: 0 } iframe.rateThisSite { height: 1500px } .form input[type=text] { width: 100% } div.k-treeview { white-space: normal !important } .ratingSection { margin-top: 10px } .ratingQuestion, .ratingStar { display: block; width: 100% } .ratingMore { padding-left: 0; position: static } .ratingReason { position: static; padding-top: 10px } .homeEServices li, .homeNews li, .homeQuickLinks li, ul.footerlinks li { margin-top: 10px !important; margin-bottom: 10px !important } .navbar { padding-top: 5px; padding-bottom: 5px } .subscriberaddform input[type=checkbox] { margin: 10px 10px 10px 0 } } @media screen and (max-width:540px) { #acraSearch .gsc-input-box { width: 380px } #acraSearch #gs_tti50 { width: 85% !important } } @media screen and (max-width:450px) { .panelHowCanWeHelp .selectdiv select { max-width: 250px } .sgds-section { padding: 1em .8em !important } .sgds-footer ul li { margin: 0 } .sgds-menu-list { margin-right: 0 } #acraSearch .gsc-input-box { width: 250px } } @media screen and (max-width:375px) { .sgds-masthead, .sgds-masthead .is-text { font-size: 11px } } @media screen and (max-width:320px) { .sgds-section { padding: 1em .5em !important } #acraSearch .gsc-input-box { width: 200px } } @media print { .sgds-section, .bcrumbsRow { width: 100%; max-width: 100% } .entityStagesLinks .col.is-2 { width: auto } .mainContent { width: 100% !important } .sgds-masthead, .navbar-burger, .txtResize, .navbar-end, .socialSharePrint, .contentQuickLinks, .has-side-nav, .sgds-footer.top-section, .sgds-footer.bottom-section, #loginBizFile, #loginBizFile-m, .backToTop, .rowExpandCollapseAll, .bx-controls { display: none !important; visibility: hidden; height: 0 } .panelHowCanWeHelp { padding: 0 } .panelHowCanWeHelp .selectdiv select { max-width: 200px } .sgds-section { padding: .5rem 1.5rem !important } .mainContent .row:first-child { padding: 0 } .homeEServices h2, .homeQuickLinks h2, .homeNews h2 { margin-top: 0 !important } .flexPrintFF { display: block !important } .bx-wrapper img { width: 380px !important; height: auto !important } } </style> <style type="text/css">/* START Telerik.Sitefinity.Resources.Themes.Light.Styles.InlineEditing.css */ .sfWorkflowBtnsShown .sfInlineEditingWorkflowMenu, .sfWorkflowBtnsShown .sfInlineEditingPageMenu, .sfWorkflowBtnsShown .sfInlineEditDlgWrp, .sfWorkflowBtnsShown .sfEditorToolbarWrp { -moz-box-sizing: content-box !important; -webkit-box-sizing: content-box !important; box-sizing: content-box !important; margin: 0; padding: 0; font-weight: normal; font-style: normal; text-shadow: none; text-transform: none; white-space: normal; word-spacing: normal; color: #000; letter-spacing: normal } .sfWorkflowBtnsShown .sfInlineEditingWorkflowMenu *, .sfWorkflowBtnsShown .sfInlineEditingPageMenu *, .sfWorkflowBtnsShown .sfInlineEditDlgWrp *, 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solid #6cf !important } .sfWorkflowBtnsShown .sfEditorToolbarWrp .k-tool-group { background: transparent; font-style: normal; font-weight: normal; position: static; letter-spacing: normal; line-height: 1.5; list-style: none; text-decoration: none; text-transform: none; word-spacing: normal; margin: 0; padding: .1em 0 } .sfWorkflowBtnsShown .sfEditorToolbarWrp .k-tool-group:not(:first-child) { margin-left: -1px } .sfWorkflowBtnsShown .sfEditorToolbarWrp .k-button { width: 20px; height: 20px } .sfFieldEditMode { display: inline-block; zoom: 1; *display: inline; border: 2px solid #6cf !important; min-width: 30px; min-height: 20px } .sfFieldEditable { min-width: 30px; min-height: 20px } div.sfFieldEditable a { cursor: text } .sfFieldEditable:hover { background-color: #ffc; color: #000 } .sfFieldEditMode.k-editor { display: block } .sfFieldEditMode.sfimageWrp { position: relative; z-index: 10; min-height: 45px; min-width: 55px } .sfFieldEditMode .sfShowInlineEditDlgLnk { display: inline-block; *display: block; margin: 1px 3px 1px 5px; overflow: hidden; text-indent: -9999px; width: 26px; height: 26px; vertical-align: top; background: transparent url(/WebResource.axd?d=vGhvs0DJKVEwOROVgV0UFtwoa0g3zNOiyyRg8bValzPcXDT3leDObih9auXwbfZOGEcefLGaXUm8Jx9ewpMOtEydSMjwGvFN9pMAH3bmIZbAx88uVWJfU4gam4fCejry9zFO43flaHWVghLcXCrgWnfJrDmz2_-85xSb9fw9a3aljFG9dayuNPm9BVxbKD-WPQ_MKgdfT9q9nRP20oWvlg2&t=638312667000000000) no-repeat 0 -250px } .sfFieldEditMode .sfShowInlineEditDlgLnk:hover, .sfFieldEditMode .sfShowInlineEditDlgLnk:active, .sfFieldEditMode .sfShowInlineEditDlgLnk:focus { border: 0; padding: 0 } .sfFieldEditMode.sfimageWrp .sfShowInlineEditDlgWrp { position: absolute; top: 3px; right: 0; z-index: 100 } .sfFieldEditMode.sfimageWrp .sfShowInlineEditDlgWrp .sfShowInlineEditDlgLnk { width: 41px; height: 33px; background-position: -50px -250px } .sfWorkflowBtnsShown .sfWarningMessage { margin: 0; padding: 9px 25px 8px 10px; position: relative; background-color: #FF9; color: #000; font-size: 11px; font-style: normal; font-weight: normal; text-transform: none; line-height: 1.2; z-index: 1000; font-family: open_sansregular,Arial,Verdana,sans-serif !important; letter-spacing: 0; text-shadow: none; white-space: normal } .sfWorkflowBtnsShown .sfWarningMessage .sfCloseMsg { display: block; position: absolute; top: 5px; right: 5px; padding: 5px; width: 9px; height: 9px; overflow: hidden; text-indent: -9999px; background: transparent url(/WebResource.axd?d=vGhvs0DJKVEwOROVgV0UFtwoa0g3zNOiyyRg8bValzPcXDT3leDObih9auXwbfZOGEcefLGaXUm8Jx9ewpMOtEydSMjwGvFN9pMAH3bmIZbAx88uVWJfU4gam4fCejry9zFO43flaHWVghLcXCrgWnfJrDmz2_-85xSb9fw9a3aljFG9dayuNPm9BVxbKD-WPQ_MKgdfT9q9nRP20oWvlg2&t=638312667000000000) no-repeat -45px -145px; text-decoration: none } .sfWorkflowBtnsShown .sfWarningMessage .sfCloseMsg:hover { background: #fff 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0; list-style-type: none } .sfInlineEditDlgWrp label { margin-bottom: 0 } .sfInlineEditDlgWrp input { margin-top: 0 } .sfInlineEditDlgWrp h1 + .sfNote { margin-top: -10px !important } .sfWorkflowBtnsShown .sfInlineEditDlgWrp li { float: none; font-style: normal; font-weight: normal; position: static; letter-spacing: normal; line-height: 1.5; list-style: none; text-decoration: none; text-transform: none; word-spacing: normal; margin: 0; padding: 0; text-shadow: none } .sfWorkflowBtnsShown .sfInlineEditDlgWrp a { text-shadow: none; text-decoration: none; background: transparent } .sfInlineEditDlgWrp .sfTxt { padding: 3px; width: 350px; vertical-align: middle; font-family: open_sansregular,Arial,Verdana,sans-serif; font-size: 12px; background-color: #fff; color: #000 } .sfInlineEditDlgWrp .sfExample { font-size: 11px; color: #666 } .sfInlineEditDlgWrp .sfExpandableContainer .sfTxt { width: 330px } .sfInlineEditDlgWrp .sfDimensionsList .sfTxt { width: 40px } .sfInlineEditDlgWrp .sfDimensionsList .sfUnit { margin: 0; padding: 0 } .sfInlineEditDlgWrp .sfViewAll { position: absolute; right: 20px; top: 25px; color: #105CB6; text-decoration: none } .sfInlineEditDlgWrp .sfViewAll:hover, .sfInlineEditDlgWrp .sfViewAll:active, .sfInlineEditDlgWrp .sfViewAll:focus { color: #00F; text-decoration: none; cursor: pointer } .sfInlineEditDlgWrp input, .sfInlineEditDlgWrp label { vertical-align: middle } .sfInlineEditDlgWrp .sfSearchWrp { margin-top: 10px; margin-bottom: 10px; position: relative; z-index: 10003 } .sfInlineEditDlgWrp .sfSearchWrp .sfClear { position: absolute; right: 20px; bottom: -30px; font-size: 11px; color: #666; text-decoration: underline; cursor: pointer } .sfInlineEditDlgWrp .sfSearchWrp .sfClear:hover { text-decoration: none } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsListWrp, .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsListWrp.k-listview { padding: 5px; max-height: 260px; min-height: 100px; overflow: auto; border: 1px solid #ccc !important; background-color: #fff; color: #000 } .sfInlineEditDlgWrp .sfItemsListWrp .k-checkbox { margin-top: 4px } .sfInlineEditDlgWrp .sfItemsListWrp .sfItemsCount { font-size: 11px; color: #999 } .sfInlineEditDlgWrp .sfItemsListWrp .k-selected .sfItemsCount { color: #9DC6F7 } .sfInlineEditDlgWrp .sfItemsListWrp .sfItemPath { display: block; font-size: 11px; color: #666 } .sfInlineEditDlgWrp .k-listview > li { padding: 1px 3px; white-space: nowrap; cursor: default } .sfInlineEditDlgWrp .k-treeview.sfItemsListWrp { background-color: #fff; color: #000; border: 1px solid #ccc !important } .sfInlineEditDlgWrp .k-treeview.sfItemsListWrp .k-item { padding-left: 16px !important } .sfInlineEditDlgWrp .k-treeview.sfItemsListWrp .k-in { margin-left: 0; padding: 3px 5px; border: 0; line-height: 1.2 } .sfInlineEditDlgWrp .k-treeview.sfItemsListWrp .k-in.k-hover, .sfInlineEditDlgWrp .k-treeview.sfItemsListWrp .k-in.k-selected, .sfInlineEditDlgWrp .k-treeview.sfItemsListWrp .k-in.k-focus { 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background-image: none; font-size: 11px; white-space: nowrap; line-height: 1.5 } .sfInlineEditDlgWrp .k-multiselect.k-focus > .k-multiselect-wrap > .k-i-close, .sfInlineEditDlgWrp .k-multiselect.k-hover > .k-multiselect-wrap > .k-i-close { display: none } .sfInlineEditDlgWrp .k-multiselect-wrap .k-icon.k-i-close { top: 2px; position: relative; width: 12px; height: 12px; background: transparent url(/WebResource.axd?d=vGhvs0DJKVEwOROVgV0UFtwoa0g3zNOiyyRg8bValzPcXDT3leDObih9auXwbfZOGEcefLGaXUm8Jx9ewpMOtEydSMjwGvFN9pMAH3bmIZbAx88uVWJfU4gam4fCejry9zFO43flaHWVghLcXCrgWnfJrDmz2_-85xSb9fw9a3aljFG9dayuNPm9BVxbKD-WPQ_MKgdfT9q9nRP20oWvlg2&t=638312667000000000) no-repeat 0 -150px } .sfInlineEditDlgWrp .k-multiselect-wrap .k-icon.k-i-close::before { content: none } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .k-multiselect-wrap input { border: 0; color: #000; font-size: 13px; font-family: open_sansregular,Arial,Verdana,sans-serif } #taxons-list { background-color: #fff } #taxons-list .k-list .k-hover, #taxons-list .k-list .k-focus, #taxons-list .k-list .k-selected { padding: 1px 5px; border: 0; border-radius: 0; box-shadow: none; background-image: none } .sfInlineEditDlgWrp .k-pager-wrap { background-image: none; background-color: transparent; border: 0 } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .k-pager-wrap li { float: left } .sfInlineEditDlgWrp .k-pager-wrap .k-link { line-height: 22px; padding: 0 7px; background-image: none; background-color: #f2f2f2; border-radius: 0; border: 0; color: #000 } .sfInlineEditDlgWrp .k-pager-wrap .k-link:hover { background-color: #333; background-image: none; color: #fff } .sfInlineEditDlgWrp .k-pager-wrap .k-selected { background-color: #333; background-image: none; color: #fff; border-radius: 0; border: 0 } .sfInlineEditDlgWrp .sfItemPreviw { max-width: 180px } .sfInlineEditDlgWrp .sfItemDetailsList { display: inline-block; zoom: 1; *display: inline; vertical-align: top; margin-left: 10px; width: 170px; font-size: 11px } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemDetailsList li, .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemDetailsList span { white-space: nowrap } .sfInlineEditDlgWrp .sfInputList > li { margin-top: 20px !important } .sfInlineEditDlgWrp .sfInputList .sfInputList > li { margin-top: 10px !important } .sfInlineEditDlgWrp .sfInputList label { display: block; font-family: open_sanssemibold,Arial,Verdana,sans-serif } .sfInlineEditDlgWrp .sfUploadWrp .sfInputList label { color: #000 } .sfInlineEditDlgWrp .sfSelItm { display: inline-block; zoom: 1; *display: inline; background-color: #fff; color: #000; vertical-align: top } .sfInlineEditDlgWrp .sfHorizontalList li { display: inline-block; zoom: 1; *display: inline } .sfInlineEditDlgWrp .sfHorizontalList input, .sfInlineEditDlgWrp .sfDimensionsList label { vertical-align: middle } .sfInlineEditDlgWrp .sfDialogOptionsList { border-top: 1px solid #e4e4e4; border-bottom: 1px solid #e4e4e4; margin: 0; padding: 0 } .sfInlineEditDlgWrp .sfDialogOptionsList li { margin-right: 10px !important; padding-top: 10px !important; padding-bottom: 10px !important } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfFolderBreadcrumb { color: #666; background-color: transparent; margin-bottom: 5px; padding-top: 10px; padding-bottom: 5px } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfFolderBreadcrumb li { padding: 0 } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfFolderBreadcrumb li.k-selected { background-color: transparent } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfFolderBreadcrumb li span:first-child { color: #105CB6; cursor: pointer } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfFolderBreadcrumb li span:first-child:hover { color: #00f } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfFolderBreadcrumb li:last-child span:first-child { color: #666; cursor: default } .sfInlineEditDlgWrp .sfChoiceList label, .sfInlineEditDlgWrp .sfDimensionsList label, .sfInlineEditDlgWrp .sfExpandableContainer label { font-weight: normal } .sfInlineEditDlgWrp .sfChoiceList li, .sfInlineEditDlgWrp .sfDimensionsList li { margin-left: 10px } .sfInlineEditDlgWrp .sfChoiceList li:first-child, .sfInlineEditDlgWrp .sfDimensionsList li:first-child { margin-left: 0 } .sfInlineEditDlgWrp .sfChoiceList label { display: inline-block; zoom: 1; *display: inline } .sfInlineEditDlgWrp .sfExpandableContainer .sfCheckbox { margin-top: 5px } .sfInlineEditDlgWrp .sfCheckbox label { display: inline; padding-left: 3px } .sfInlineEditDlgWrp .sfExpandableContainer { margin-top: 5px; margin-left: 15px } .sfInlineEditDlgWrp .k-dropdown + .sfExpandableContainer { margin-left: 0 } .sfInlineEditDlgWrp .sfArrow { font-size: 13px } .sfInlineEditDlgWrp .sfToggleLnk { padding-left: 15px; background: transparent url(/WebResource.axd?d=X7CjDK9IrBldffi8gBe8T5bicc-SnF5jBSfPPqDYIELD3yeiKuon_YeEvPI23Rqh6RSiC6H2S9o9qIKa0o21xqaYHr1jYnglQOpCiWOLAa16zW-YU8CsbCWioz1jlMKGt2bpduiiCkcBUBcZl7MHkbrwNkqn_Y9NWVHA8PJGtlKeUIXC1wwHB8PiSXPtu1h30&t=638312667000000000) no-repeat 0 -1498px; cursor: pointer } .sfInlineEditDlgWrp .sfToggleLnk.sfExpandedLnk { background-position: 0 -1595px } .sfInlineEditDlgWrp .sfImgAlignment { line-height: 20px; padding-left: 28px; background: transparent url(/WebResource.axd?d=5ROohoGKLaq2smpPsdOGEV_2u7F5voVUAnZnAcMpaUxkoyFxDYhP-0EgeJHMAYqPphgLohFU4MEYa7T3CWFfEG39VI7AX5zb96q-kdrQp37OCKJxUI5IGP_AjOGiTRfndyoH-8Qyf0FIQwZXxvFsb9KtPqhafyXP494PR9aMdhs1IwZ5qo65bXiFvVgTUxwOnUAnYeCY9uO9okNDPVXkjA2&t=638312667000000000) no-repeat -1000px -1000px } .sfInlineEditDlgWrp .sfAlignNone { background-position: 0 -2595px } .sfInlineEditDlgWrp .sfAlignLeft { background-position: 0 -2695px } .sfInlineEditDlgWrp .sfAlignCenter { background-position: 0 -2795px } .sfInlineEditDlgWrp .sfAlignRight { background-position: 0 -2895px } .sfInlineEditDlgWrp .sfProvidersWrp { position: absolute; right: 20px; top: 30px; z-index: 10003 } .sfInlineEditDlgWrp a.sfToggleProvidersLnk { color: #555 } .sfInlineEditDlgWrp .sfToggleProvidersLnk:hover, .sfInlineEditDlgWrp .sfToggleProvidersLnk:active, .sfInlineEditDlgWrp .sfToggleProvidersLnk:focus { color: #000 } .sfInlineEditDlgWrp .sfToggleProvidersLnk:after { display: inline-block; content: " "; margin-left: 5px; width: 12px; height: 9px; background: transparent url(/WebResource.axd?d=vGhvs0DJKVEwOROVgV0UFtwoa0g3zNOiyyRg8bValzPcXDT3leDObih9auXwbfZOGEcefLGaXUm8Jx9ewpMOtEydSMjwGvFN9pMAH3bmIZbAx88uVWJfU4gam4fCejry9zFO43flaHWVghLcXCrgWnfJrDmz2_-85xSb9fw9a3aljFG9dayuNPm9BVxbKD-WPQ_MKgdfT9q9nRP20oWvlg2&t=638312667000000000) no-repeat -50px -300px } .sfInlineEditDlgWrp .sfProvidersListWrp { position: absolute; right: 0; padding: 10px; border: 1px solid #aeaeae; background-color: #fff; box-shadow: 0 0 5px #ccc; min-width: 180px } .sfInlineEditDlgWrp .k-listview { border: 0; margin: 0; padding: 0 } .sfInlineEditDlgWrp .sfProvidersListWrp .sfOpenProvidersDlfLnk { font-size: 11px; color: #666; text-decoration: underline } .sfInlineEditDlgWrp .sfProvidersListWrp .sfOpenProvidersDlfLnk:hover, .sfInlineEditDlgWrp .sfProvidersListWrp .sfOpenProvidersDlfLnk:active, .sfInlineEditDlgWrp .sfProvidersListWrp .sfOpenProvidersDlfLnk:focus { text-decoration: none } .sfInlineEditDlgWrp .sfProvidersListWrp .sfOpenProvidersDlfLnk:before { display: block; content: " "; margin-top: 10px; margin-bottom: 5px; width: 100%; height: 1px; background-color: #ccc } .sfInlineEditDlgWrp .sfFoldersList { margin-top: 10px; margin-bottom: 10px } .sfInlineEditDlgWrp .sfFoldersList .k-listview-content { display: flex; flex-wrap: wrap } .sfInlineEditDlgWrp .sfFoldersList li { vertical-align: top; padding: 10px; width: 70px; height: 70px; cursor: pointer } .sfInlineEditDlgWrp .sfFoldersList .sfThumbWrp { display: block; width: 70px; height: 70px; overflow: hidden } .sfInlineEditDlgWrp .sfFoldersList .sfLibIcn { display: block; padding-top: 50px; width: 70px; height: 20px; background: transparent url(/WebResource.axd?d=vGhvs0DJKVEwOROVgV0UFtwoa0g3zNOiyyRg8bValzPcXDT3leDObih9auXwbfZOGEcefLGaXUm8Jx9ewpMOtEydSMjwGvFN9pMAH3bmIZbAx88uVWJfU4gam4fCejry9zFO43flaHWVghLcXCrgWnfJrDmz2_-85xSb9fw9a3aljFG9dayuNPm9BVxbKD-WPQ_MKgdfT9q9nRP20oWvlg2&t=638312667000000000) no-repeat 10px -345px; overflow: hidden; font-family: open_sanssemibold,Arial,Verdana,sans-serif; text-overflow: ellipsis; text-align: center; white-space: nowrap; color: #105CB6 } .sfInlineEditDlgWrp .sfFoldersList li:hover .sfLibIcn { color: #00f } .sfInlineEditDlgWrp .sfUploadWrp { padding: 10px 10px 15px; background-color: #f8f8f8 } .sfInlineEditDlgWrp .sfLibUploadWrp { border: 0; background-color: transparent; background-image: none } .sfInlineEditDlgWrp .sfLibUploadWrp .k-dropzone { padding: 0 } .sfInlineEditDlgWrp .sfLibUploadWrp .k-upload-button { width: 100%; padding: 0; height: 150px; border: 0; border-radius: 0; background-color: transparent; background-image: none; box-shadow: none } .sfInlineEditDlgWrp .sfLibUploadWrp .k-upload-button:hover { background-color: transparent; background-image: none } .sfInlineEditDlgWrp .sfLibUploadWrp .k-upload-button:focus, .sfInlineEditDlgWrp .sfLibUploadWrp .k-upload-button:active { box-shadow: none } .sfInlineEditDlgWrp .sfLibUploadWrp .file-heading { display: inline-block; zoom: 1; *display: inline; font-family: open_sansregular,Arial,Verdana,sans-serif; font-size: 12px; font-weight: normal; line-height: 2.66; color: #787878 } .sfInlineEditDlgWrp .sfLibUploadWrp .sfNoFilesLbl { display: block; margin-top: 50px; font-size: 12px; color: #000 } .sfInlineEditDlgWrp .sfLibUploadWrp .sfNoFilesLbl i { font-size: 19px; font-style: normal; font-family: open_sanssemibold,Arial,Verdana,sans-serif } .sfInlineEditDlgWrp .sfLibUploadWrp .sfNoFilesLbl b { font-size: 16px; font-style: normal; font-family: open_sanssemibold,Arial,Verdana,sans-serif; color: #105CB6 } .sfInlineEditDlgWrp .sfLibUploadWrp .sfNoFilesLbl b:hover { color: #00f } .sfInlineEditDlgWrp .sfLibUploadWrp .k-dropzone.k-dropzone-hovered .sfNoFilesLbl, .sfInlineEditDlgWrp .sfLibUploadWrp .k-dropzone em, .sfInlineEditDlgWrp .sfLibUploadWrp.sfFilesSelected .k-dropzone { display: none } .sfInlineEditDlgWrp .sfLibUploadWrp .k-dropzone.k-dropzone-hovered em { position: absolute; display: block; margin-left: 0; width: 100%; visibility: visible; top: 60px; color: #666; text-align: center } .sfInlineEditDlgWrp .sfLibUploadWrp .sfFilesSelectedLbl { display: none !important } .sfInlineEditDlgWrp .sfLibUploadWrp .k-upload-files { min-height: 150px; border: 1px solid #999; background-color: #fff } .sfInlineEditDlgWrp .sfLibUploadWrp .k-upload-selected, .sfInlineEditDlgWrp .sfLibUploadWrp .k-clear-selected { display: none } .sfInlineEditDlgWrp .sfButtonArea { margin-top: 40px } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfLinkBtn { margin: 0; padding: 8px 17px; border-radius: 5px; color: #fff !important; font-size: 13px; font-family: open_sanssemibold,Arial,Verdana,sans-serif; text-decoration: none; background-image: none; background-color: #333 !important; border: 1px solid #000 !important; cursor: pointer; font-family: open_sansregular,Arial,Verdana,sans-serif; min-height: 0; line-height: 1.4 } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfBtnWrp .sfLinkBtn.sfSecondary { padding: 4px 10px; font-size: 10px; text-transform: uppercase; border-radius: 3px } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfLinkBtn.sfMini { padding: 2px 5px; font-size: 10px; text-transform: uppercase; border-radius: 5px } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfLinkBtn:hover { background-color: #105cb6 !important; border-color: #105cb6 !important; font-family: open_sanssemibold,Arial,Verdana,sans-serif } .sfInlineEditDlgWrp .sfOr { margin-left: 5px } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfCancel { margin: 0; margin-left: 5px !important; color: #f00; text-decoration: none !important; background: transparent !important; padding: 0 } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfCancel:hover, .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfCancel:active, .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfCancel:focus { color: #00f !important; border: 0; font-weight: normal } .sfInlineEditDlgWrp .sfItemDetailsList .sfBtnWrp { margin-top: 20px; white-space: nowrap } .sfInlineEditDlgWrp .sfBtnWrp .sfSecondary { margin-left: 10px; padding: 0; color: #105CB6 } .sfInlineEditDlgWrp .sfBtnWrp .sfSecondary:first-child { margin-left: 0 } .sfInlineEditDlgWrp .sfBtnWrp .sfSecondary:active, .sfInlineEditDlgWrp .sfBtnWrp .sfSecondary:hover, .sfInlineEditDlgWrp .sfBtnWrp .sfSecondary:focus { color: #00f; border: 0 } .sfInlineEditInBackendWrp.k-window, .sfInlineEditInBackendWrp.k-window .k-window-content, .sfMaximizedWindowWithIframe.k-window, .sfMaximizedWindowWithIframe.k-window .k-window-content { border: 0; border-radius: 0; box-shadow: none; padding: 0 } .sfInlineEditInBackendWrp iframe, .sfMaximizedWindowWithIframe iframe { border: 0; width: 100%; height: 100% } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsTable { margin: 20px 0 0 0; padding: 0; font-size: 11px; width: 100%; line-height: 1.2; border: 0; border-top: 1px solid #ccc; table-layout: auto; color: #000; background-color: #FFF } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsTable th, .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsTable td { padding: 5px 1px; border: 0; border-bottom: 1px solid #ccc; vertical-align: top; background-color: transparent } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsTable .sfItemTitle { display: block; font-size: 12px; color: #000 } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsTable .sfStatus { font-style: normal; color: #666 } .sfWorkflowBtnsShown .sfInlineEditDlgWrp .sfItemsTable .sfOpenCol { text-align: right } .sfStatusIcn { display: inline-block; zoom: 1; *display: inline; min-height: 16px; _height: 16px; line-height: 14px; padding-left: 30px; background-color: transparent; background-image: url(/WebResource.axd?d=pKxLMgH2w-DEHeA-3kPp4m6s7Vz0AR2mZPrCmtIcF_UZKmICrupOt7rpaHyw6masKM8VejdDj2Ir-Y6fO4jPKBJ-txiBZe1qXKg-6KN5wUB53mdtrIn1NrxdDpq2zpjVLVL2F3CmFkDg6lYF8wlPRvF6UxToa2MCzhy6RMerF51KXlVgyBE8bzNERiXHW1Lw0&t=638312667000000000); background-repeat: no-repeat; background-position: -1000px -1000px } .sfStatusIcn.sfpublished { background-position: 0 0 } .sfStatusIcn.sfdraft { background-position: 0 -100px } .sfStatusIcn.sfscheduled { background-position: 0 -200px } .sfStatusIcn.sfprivatecopy, .sfStatusIcn.sflocked { background-position: 0 -300px } .sfStatusIcn.sfhidden, .sfStatusIcn.sfunpublished { background-position: 0 -400px } .sfStatusIcn.sfspam { background-position: 0 -3303px } .sfStatusIcn.sfawaitingapproval, .sfStatusIcn.sfawaitingreview { background-position: 0 -2100px } .sfStatusIcn.sfrejected, .sfStatusIcn.sfrejectedforpublishing, .sfStatusIcn.sfrejectedforreview { background-position: 0 -2200px } .sfStatusIcn.sfawaitingpublishing { background-position: 0 -2300px } .sfVideoNotAvailable { direction: ltr } .k-popup { min-width: 215px !important } /* END Telerik.Sitefinity.Resources.Themes.Light.Styles.InlineEditing.css */ /* START Telerik.Sitefinity.Resources.Themes.Light.Styles.ResponsiveInlineEditing.css */ @media only screen and (min-width:320px) and (max-width:480px),only screen and (min-width:320px) and (max-width:568px),only screen and (-webkit-device-pixel-ratio:3) { } @media only screen and (min-width:320px) and (max-width:480px),only screen and (min-width:320px) and (max-width:568px),only screen and (-webkit-device-pixel-ratio:3) { body { min-width: 0; background-color: #fff; transition: margin .5s } .sfPublicWrapper { width: 98%; padding-left: 1%; padding-right: 1%; margin-top: 0; padding-top: 10px } .sfPublicWrapper img { max-width: 100% } .sfWorkflowBtnsShown { margin-top: 60px } .k-editor-toolbar { white-space: normal } .sfInlineEditingWorkflowMenu { min-height: 0; padding: 5px; min-height: 60px } .sfEditorToolbarShown .sfInlineEditingWorkflowMenu { display: none !important } .sfInlineEditingWorkflowMenu .sfContentTitleWrp { margin-top: 10px; text-align: left } .sfInlineEditingWorkflowMenu .sfContentTitleWrp .sfContentItmTitle { display: none } .sfInlineEditingWorkflowMenu .sfPageTitleWrp { position: static; text-align: left } .sfInlineEditingWorkflowMenu .sfPageTitleWrp .sfTitle { margin-right: 100px; overflow: hidden; text-overflow: ellipsis; white-space: nowrap } .sfContentMenuListWrp { position: static } .sfContentMenuListWrp .sfToggleContentMenu { position: absolute; top: 10px; left: auto; right: 40px } .sfContentMenuListWrp .sfContentMenuList { top: 36px; left: 0; right: 0; width: auto; margin-top: -1px } .sfEditorToolbarWrp { top: 0 !important; z-index: 10006; position: fixed !important } .sfInlineEditingWorkflowMenu .sfBtnsWrp { display: none; top: 32px; left: 0; right: 0; padding-left: 10px; padding-right: 10px; padding-bottom: 10px; background-color: #F4F4F4; z-index: 100 } .sfToggleToobarBtns { display: block; position: absolute; top: 5px; right: 5px; padding: 0 5px; background-color: #333; color: #fff; padding: 0 10px 5px; font-size: 14px } .sfToggleToobarBtns:hover, .sfToggleToobarBtns:focus, .sfToggleToobarBtns:active { background-color: #105cb6; color: #fff } .sfPublishEdit, .sfSaveDraft, .sfCancelEdit { -webkit-box-sizing: border-box; -moz-box-sizing: border-box; box-sizing: border-box; float: none; width: 100%; margin-top: 10px; margin-left: 0 } .sfInlineEditDlgWrp .sfTxt { -webkit-box-sizing: border-box; -moz-box-sizing: border-box; box-sizing: border-box; width: 100% } .sfEditorToolsWindow { top: 0 !important } .sfEditInWindowMode .k-overlay { display: none !important } .sfInlineEditDlgWrp { position: fixed !important; top: 0 !important; left: 0 !important; right: 0 !important; bottom: 0 !important; width: 100% !important; height: 100% !important; border-radius: 0; box-shadow: none } .sfInlineEditingPageMenu { top: 50% !important; margin-top: -28px } } /* END Telerik.Sitefinity.Resources.Themes.Light.Styles.ResponsiveInlineEditing.css */ /* START Telerik.Sitefinity.Resources.Themes.Basic.Global.Reset.css */ body, div, dl, dt, dd, ul, ol, li, h1, h2, h3, h4, h5, h6, pre, form, fieldset, input, textarea, p, blockquote, th, td { margin: 0; padding: 0 } table { border-collapse: collapse; border-spacing: 0 } fieldset, img { border: 0 } address, caption, cite, code, dfn, th, var { font-style: normal; font-weight: normal } ol, ul { list-style: none } caption, th { text-align: left } h1, h2, h3, h4, h5, h6 { font-size: 100%; font-weight: normal } q:before, q:after { content: '' } abbr, acronym { border: 0 } body:not(.-sf-outline) a:focus, body:not(.-sf-outline):focus, body:not(.-sf-outline) div:focus, body:not(.-sf-outline) fieldset:focus, body:not(.-sf-outline) span:focus, body:not(.-sf-outline) li:focus, body:not(.-sf-outline) p:focus { outline: 0 } /* END Telerik.Sitefinity.Resources.Themes.Basic.Global.Reset.css */ /* START Telerik.Sitefinity.Resources.Themes.Basic.Global.Layout.css */ body { font-family: Arial,Verdana,Sans-serif; font-size: 12px; line-height: 1.5; min-width: 985px; background: #f2f2f2 } body.sfPageEditor { background: #fff } a, a:link, a:visited, a:hover, a:active { color: #105CB6; text-decoration: none } a:hover, a:active, a:focus { text-decoration: none; color: #00f; cursor: pointer } img { height: auto; max-width: 100% } .sfPublicWrapper { margin: 20px auto; padding: 30px; width: 920px; background-color: #fff } .sf_cols.sfFooter { font-size: 11px; width: auto; display: block; padding: 20px 0 0 0; color: #333; border-top: 1px solid #ccc } .sf_cols.sfFooter a { color: #333; text-decoration: underline } .sf_cols.sfFooter a:hover { text-decoration: none } .sfLogo h1 { font: 44px Georgia,Arial; font-style: italic; margin: 0 0 30px 0 } .sfLogo h1 a { color: #333 } .sf_pagerNumeric { margin-top: 15px; font-size: 13px } .sf_pagerNumeric a:link, .sf_pagerNumeric a:visited, .sf_pagerNumeric a:hover, .sf_pagerNumeric a:active { padding: 1px 6px; color: #105CB6; border: 1px solid #fff } .sf_pagerNumeric a:hover { border-color: #105CB6 } .sf_pagerNumeric a.sf_PagerCurrent:link, .sf_pagerNumeric a.sf_PagerCurrent:visited, .sf_pagerNumeric a.sf_PagerCurrent:hover, .sf_pagerNumeric a.sf_PagerCurrent:active { background-color: #105CB6; border-color: #105CB6; color: #fff; cursor: default } .sfCatalogPager { float: right; margin-top: 7px } .sfCatalogPager .sf_pagerNumeric { display: inline } .sfCatalogTotalCount { float: left; padding-top: 8px; color: #666; font-style: italic } .sfitemsPerPageWrp { padding: 10px 0; text-align: center; font-size: 11px } .sfitemsPerPageWrp .sfitemsPerPageLnk { padding-left: 3px } .sfitemsPerPageWrp .sfitemsPerPageAllLnk { padding-left: 3px } .sfitemsPerPageWrp a:link, .sfitemsPerPageWrp a:visited, .sfitemsPerPageWrp a:hover, .sfitemsPerPageWrp a:active { text-decoration: underline } .sfitemsPerPageWrp a:hover { text-decoration: none } .sfSortByWrp { margin-bottom: 25px; text-align: right } .sfSortByWrp label, .sfSortByWrp select { vertical-align: middle } .sfSortByWrp select { margin-left: 4px } .sfContentBlock h1, .sfContentBlock h2, .sfContentBlock h3, .sfContentBlock h4, .sfContentBlock h5 { line-height: 1.2 } .sfContentBlock h1 { margin-bottom: 20px; font-size: 30px; font-weight: normal } .sfContentBlock h1 ~ h1 { margin-top: 40px } .sfContentBlock h2 { margin-top: 35px; margin-bottom: 20px; font-size: 18px; font-weight: bold } .sfContentBlock h3 { margin-top: 30px; margin-bottom: 10px; font-size: 20px; font-weight: normal; padding-bottom: 5px; border-bottom: 1px solid #ccc } .sfContentBlock h4 { margin-top: 25px; font-size: 13px; font-weight: bold } .sfContentBlock h5 { margin-top: 18px; font-size: 13px; font-weight: normal; font-style: italic } .sfContentBlock p { margin-bottom: 18px } .sfContentBlock ul { padding-left: 20px; list-style: disc; margin-bottom: 18px } .sfContentBlock ol { padding-left: 20px; list-style-type: decimal; margin-bottom: 18px } .sfContentBlock ul ul, .sfContentBlock ol ul { list-style-type: circle } .sfContentBlock ul ul ul, .sfContentBlock ol ol ul { list-style-type: square } .sfContentBlock ul.sshContent { margin-bottom: 0; padding-left: 0 } .sfContentBlock table { width: 100%; border-right: 1px solid #999; border-bottom: 1px solid #999 } .sfContentBlock table td { padding: 1px; border-top: 1px solid #999; border-left: 1px solid #999 } .sfContentBlock table th { padding: 1px; border-top: 1px solid #999; border-left: 1px solid #999 } .sfBreadcrumbWrp { margin: 5px 0 20px; font-size: 13px } .sfBreadcrumbWrp .RadSiteMap, .sfBreadcrumbWrp .RadSiteMap .rsmLevel { display: -moz-inline-stack; display: inline-block; zoom: 1; *display: inline; vertical-align: top } .sfBreadcrumbWrp .RadSiteMap .rsmLevel { padding-bottom: 0 } .sfBreadcrumbWrp .RadSiteMap .rsmOneLevel .rsmItem { font-size: 13px } .sfBreadcrumbWrp .RadSiteMap .rsmOneLevel .rsmLink { padding-top: 0; padding-bottom: 0 } .sfBreadcrumbWrp .RadSiteMap .sfBreadcrumbNavigation .rsmLink { color: #105CB6; text-decoration: underline } .sfBreadcrumbWrp .RadSiteMap .sfBreadcrumbNavigation .rsmLink:hover { color: #00f; text-decoration: none } .sfBreadcrumbWrp .RadSiteMap .sfNoBreadcrumbNavigation .rsmLink, .sfBreadcrumbWrp .RadSiteMap .sfNoBreadcrumbNavigation .rsmLink:hover { color: #000; cursor: default; text-decoration: none } .sfNoGroupPageNavigation > .rsmLink { cursor: text } .sfNoGroupPageNavigation > .rsmLink:hover { color: #000; text-decoration: none } .sfNavHorizontal li { border-right: 1px solid #fff; background-color: #eee } .sfNavHorizontal a { display: block; padding: 0 20px; height: 46px; line-height: 46px; color: #333 } .sfNavHorizontal a:hover { background-color: #e5e5e5; color: #333 } .sfNavHorizontal a.sfSel, .sfNavHorizontal a.sfSel:hover { margin-top: -4px; padding-top: 4px; background-color: #cecece } .sfNavHorizontalDropDown { background-color: #eee } .sfNavHorizontalDropDown li { margin-left: 0; border-right: 1px solid #fff } .sfNavHorizontalDropDown .k-item > a.k-link { display: block; padding: 0 20px; height: 46px; line-height: 46px; color: #333 } .sfNavHorizontalDropDown .k-group .k-item > a.k-link { padding: 0 20px } .sfNavHorizontalDropDown a:hover { background-color: #e5e5e5; color: #333 } .sfNavHorizontalDropDown .k-item > a.k-link.sfSel, .sfNavHorizontalDropDown .k-item > a.k-link.sfSel:hover { background-color: #cecece } .sfNavHorizontalDropDown > .k-item > a.k-link.sfSel, .sfNavHorizontalDropDown > .k-item > a.k-link.sfSel:hover { margin-top: -4px; padding-top: 4px } .sfNavHorizontalDropDown .k-group { border-color: #fff } .sfNavHorizontalDropDown .k-popup { background-color: #eee; border: 0; margin-left: 0 !important } .sfNavHorizontalDropDownWrp .k-popup .k-animation-container { border-left: 1px solid #fff } .sfNavHorizontalDropDown .k-popup li { border-top: 1px solid #fff !important } .sfNavHorizontalDropDown .k-i-arrow-s, .sfNavHorizontalDropDown 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background-color: #e5e5e5; color: #333 } .sfNavHorizontalTabs a.sfSel, .sfNavHorizontalTabs a.sfSel:hover { background-color: #cecece } .sfNavHorizontalTabs.sfLevel1 a.sfSel, .sfNavHorizontalTabs.sfLevel1 a.sfSel:hover { margin-top: -4px; padding-top: 4px } .sfNavVertical li { border-bottom: 1px solid #fff; background-color: #eee } .sfNavVertical a { display: block; padding: 0 20px; height: 46px; line-height: 46px; color: #333 } .sfNavVertical a:hover { background-color: #e5e5e5; color: #333 } .sfNavVertical a.sfSel, .sfNavVertical a.sfSel:hover { background-color: #cecece } .sfNavTreeview .k-i-expand, .sfNavTreeview .k-i-collapse { background-color: transparent; background-image: url(/WebResource.axd?d=8yTPILnL_RLN3u4k8z2EtnBIoat_ty2XUil3sxxrnbBmaNa5-WxxeXUpCkk6-QKXQqTb2rC_KPrc60mhL70fkFKNqWR3L_V4bdXvcMWq1rEwHfQOC7d5Q2qmu5cyTFagoSdL5hCQWtcmx1q9HIr38zOVChPLP9HZm0jXA4iRASKBF41SYOW2Hy73_bYQLYkNlgHVApc1ziykPIVYf4nabQ2&t=638312667000000000); background-repeat: no-repeat } .sfNavTreeview .k-i-collapse { background-position: 3px -976px } .sfNavTreeview .k-i-expand { background-position: 3px -946px } .k-treeview .sfNavTreeview .k-in, .sfNavTreeview .k-in.k-state-hover, .sfNavTreeview .k-in.k-state-selected, .sfNavTreeview .k-in.k-state-focused { border-width: 0; padding: 2px 4px 2px 3px; background: transparent; box-shadow: none } .sfNavHorizontalSiteMap > li > a { font-size: 14px; font-weight: normal } .sfNavHorizontalSiteMap > li > a, .sfNavHorizontalSiteMap > li > a:hover { color: #787878 } .sfNavHorizontalSiteMap li li a { font-size: 11px } .sfNavHorizontalSiteMap li li a, .sfNavHorizontalSiteMap li li a:hover { color: #000 } .sfNavHorizontalSiteMap a:hover { text-decoration: underline } .sfNavVerticalSiteMap > li > a { font-size: 14px; font-weight: normal } .sfNavVerticalSiteMap > li > a, .sfNavVerticalSiteMap > li > a:hover { color: #787878 } .sfNavVerticalSiteMap li li a { font-size: 11px } .sfNavVerticalSiteMap li li a, .sfNavVerticalSiteMap li li a:hover { color: #000 } .sfNavVerticalSiteMap a:hover { text-decoration: underline } .sfpostListTitleDateContent .sfpostListItem { padding-bottom: 65px } .sfpostListTitleDateContent h2.sfpostTitle { margin-bottom: 3px; font-size: 19px; font-weight: bold } .sfpostListTitleDateContent .sfpostAuthorAndDate { font-size: 12px } .sfpostListTitleDateContent .sfpostContent { margin: 20px 0 10px; line-height: 18px } .sfpostListTitleDateContent .sfpostCommentsCount { padding-left: 27px; background: transparent url(/WebResource.axd?d=8yTPILnL_RLN3u4k8z2EtnBIoat_ty2XUil3sxxrnbBmaNa5-WxxeXUpCkk6-QKXQqTb2rC_KPrc60mhL70fkFKNqWR3L_V4bdXvcMWq1rEwHfQOC7d5Q2qmu5cyTFagoSdL5hCQWtcmx1q9HIr38zOVChPLP9HZm0jXA4iRASKBF41SYOW2Hy73_bYQLYkNlgHVApc1ziykPIVYf4nabQ2&t=638312667000000000) no-repeat 6px 0 } .sfpostListTitleDate .sfpostListItem { padding-bottom: 15px } .sfpostListTitleDate h2.sfpostTitle { font-size: 13px; font-weight: bold } .sfpostListTitleDate .sfpostDate { font-size: 11px; color: #666 } 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div.RadMediaPlayer .rmpTitleBar { z-index: auto } .RadMediaPlayer .sfPlayerError { position: absolute; top: 0; left: 0; background-color: #e4e4e4; width: 100%; height: 100%; z-index: 150; font-family: Arial,Verdana,Sans-serif } .sfPlayerError .sfPlayerErrorWrp { margin-top: -35px; margin-left: -110px; position: absolute; top: 50%; left: 50%; width: 220px; text-align: center } .sfPlayerError .sfPlayerErrorMsg { color: #666; font-size: 14px } .sfPlayerError .sfPlayerErrorImg { display: inline-block; width: 53px; height: 53px; background: #e4e4e4 url(/WebResource.axd?d=nGfnqOLpldy5-E7YT41pUNMUjp4Q_rrWZZ8uAv88tkG24kFfJMgovmOjrSYi1mf9lYZ4Ps7GUUPZW6YukBGe3OgRqXLMO-LbeChBXf5As4gHaL6By1iLrWXiBV5bSq5z5f19lhEAXTT0JRWPZ-gjVLk5nJ9Qhpdzd5OEr-7eZYWJ5RMwPKC83SJ4156gATa80&t=638312667000000000) no-repeat 0 0 } .sfvideosTmbList .sfvideoTmb { display: -moz-inline-stack; display: inline-block; zoom: 1; *display: inline; position: relative; padding: 10px; overflow: hidden; vertical-align: bottom } 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middle } .sfLoginFieldsWrp .sfValidator strong { display: block; padding-left: 20px; font-size: 11px; font-weight: bold; color: #f30; background: transparent url(/WebResource.axd?d=2tmrNVs-h9JAe3kjn2xX_8b-zukrm3cVIcPGARKB9fs7XwBopWACNdyFSMk1gh9bl8oPOTVTzARJ96gm0roskq7P9iLJngG3nJ-wHrmHyies3WzSvsbzqW672eXREgfrK_tOSV4v8VqQpLrNNy5tbI55b5xA9_V-21n13Kzqj0OAVdGV7Bp-0UB1IZ9wXn660&t=638312667000000000) no-repeat 0 -499px } .sfSubmitBtnWrp { margin: 20px 0 30px } .sfSubmitBtnWrp a.sfSubmitBtn:link, .sfSubmitBtn a.sfSubmitBtn:visited, .sfSubmitBtn a.sfSubmitBtn:hover, .sfSubmitBtn a.sfSubmitBtn:active { background-color: #D4D0C8; border: 2px outset #D4D0C8; color: #000; padding: 4px 15px } .sfSubmitBtnWrp .sfLostPassword { display: block; margin-top: 20px; font-size: 11px } .sfSubmitBtnWrp input.sfSubmitBtn { margin-right: 10px; padding: 2px 10px; font-family: Arial,Verdana,Sans-serif; text-align: center } .sfLoginWrp .sfLoginHelp { font-size: 11px } .sfLoginWrp .sfNeutral { background-color: 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.k-item:hover, .k-list-container .k-list > .k-state-focused { background-color: #eee } .sfsearchBox .sfsearchSubmit { padding: 1px 3px; font-family: Arial,Verdana,Sans-serif; vertical-align: middle; font-size: 12px; font-weight: bold; text-align: center } .sfsearchResultStatistics { margin-top: 15px; font-size: 19px } .sfsearchReultTitleSnippetUrl { line-height: 1.2 } .sfsearchReultTitleSnippetUrl .sfsearchResultTitle { margin-top: 30px; font-size: 13px; font-weight: bold } .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:link, .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:visited, .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:hover, .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:active { color: #999 } .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:hover, .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:active, .sfsearchReultTitleSnippetUrl .sfsearchResultUrl a:focus { color: #666 } .sfsearchReultTitlesOnly { line-height: 1.2; font-size: 13px } .sfsearchReultTitlesOnly .sfsearchResultTitle { margin-top: 14px } .sfnewsletterForm { padding: 0 0 30px } .sfnewsletterForm .sfMessage { margin-bottom: 15px; padding: 5px 10px } .sfnewsletterForm .sfnewsletterTitle { font-size: 15px; font-weight: bold; margin-bottom: 7px } .sfnewsletterForm .sfnewsletterDescription { color: #666; padding-bottom: 15px } .sfnewsletterForm .sfnewsletterFieldsList { padding-bottom: 15px } .sfnewsletterForm .sfnewsletterField { margin-bottom: 5px } .sfnewsletterForm .sfTxt { width: 200px; padding: 3px; vertical-align: middle; font-family: Arial,Verdana,Sans-serif; font-size: 12px } .sfnewsletterForm .sfNote { font-size: 11px; line-height: 1.2; color: #666 } .sfnewsletterForm .sfError { display: block } .sfnewsletterForm .sfnewsletterSubmitBtn { padding: 1px 25px 2px; font-family: Arial,Verdana,Sans-serif; font-size: 15px; font-weight: bold; text-align: center } .sfsimpleListWrp .sflistTitle { margin-bottom: 7px; font-size: 16px; font-weight: bold } 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display: inline } .sfprofileArticleLikeWrp .sfTxtLbl { display: none } .sfprofileArticleLikeWrp .sfprofileName .sfTxtContent { display: inline } .sfprofileArticleLikeWrp .sfprofileLnkWrp { margin-left: 115px; font-size: 11px; font-weight: bold } .sfprofileArticleLikeWrp .sfprofileEditLnk { float: left; clear: both } .sfprofileArticleLikeWrp .sfprofileChangePasswordLnk { float: left; clear: both } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileFirstName, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileLastName, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname { font-size: 24px } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileFirstName, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileLastName, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileFirstName div, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileLastName div, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname div { display: inline } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname { white-space: nowrap } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname .sfTxtContent:not(:empty):before { content: "(" } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname .sfTxtContent:not(:empty):after { content: ")" } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileNickname, .sfprofileArticleLikeWrp .sfprofileFields .sfprofileEmail { color: #999 } .sfprofileArticleLikeWrp .sfprofileFields .sfprofileEmail { font-size: 16px } .sfprofileListLikeWrp { padding-bottom: 35px } .sfprofileListLikeWrp .sfprofileField { margin-left: 115px; padding-bottom: 12px } .sfprofileListLikeWrp .sfprofileAvatar { float: left; width: 100px; height: 100px; overflow: hidden; margin-right: 15px; margin-left: 0; padding-bottom: 0 } .sfprofileListLikeWrp .sfTxtLbl { display: -moz-inline-stack; display: inline-block; zoom: 1; *display: inline; font-size: 11px; font-weight: bold; width: 60px; padding-right: 10px; vertical-align: top } .sfprofileListLikeWrp .sfTxtContent { margin-left: 70px; margin-top: -18px; vertical-align: top } .sfprofileListLikeWrp .sfprofileLnkWrp { margin-left: 115px; font-size: 11px; font-weight: bold } .sfprofileListLikeWrp .sfprofileEditLnk { float: left; clear: both } .sfprofileListLikeWrp .sfprofileChangePasswordLnk { float: left; clear: both } .sfprofileAutoGeneratedListWrp { padding-bottom: 35px } .sfprofileAutoGeneratedListWrp .sfprofileField { padding-bottom: 15px } .sfprofileAutoGeneratedListWrp .sfTxtLbl, .sfprofileAutoGeneratedListWrp .sfTxtTitle { font-size: 11px; font-weight: bold } .sfprofileAutoGeneratedListWrp .sfprofileLnkWrp { font-size: 11px; font-weight: bold } .sfprofileAutoGeneratedListWrp .sfprofileEditLnk { float: left; clear: both } .sfprofileAutoGeneratedListWrp .sfprofileChangePasswordLnk { float: left; clear: both } .sfprofileEditFormWrp { padding-bottom: 35px } .sfprofileEditFormWrp .sfprofileShowEmail input, .sfprofileEditFormWrp 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Click <b>Next</b> to start."> <a class="navbar-item" href="/"> <img src="/images/default-source/_system/ACRA_logo.png" alt="Accounting And Corporate Regulatory Authority" title="Accounting And Corporate Regulatory Authority"> </a> <div class="navbar-burger burger" data-target="mainnav-3"> <span></span> <span></span> <span></span> </div> </div> <div id="mainnav-3" class="navbar-menu navbar-end" data-step="2" data-intro="Click on the heading to expand the mega menu to see commonly viewed topics.<br/>Planning to register a business? <br/>Find all the useful information here."> <div class="navbar-item is-hidden-desktop"> <div class="field has-addons"> <div class="control is-expanded"> <table style="width:100%;"> <tr> <td><span class="icon is-medium is-left"><i class="sgds-icon sgds-icon-search is-size-4 search-bar"></i></span></td> <td><input class="input is-fullwidth" id="search-box-m" type="text" placeholder="Search within this service" name="query" title="Search keywords" 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href="/how-to-guides/renewing-your-registration-for-sole-proprietorships-partnerships" title="Renewing sole proprietorship "><h6>Renewing sole proprietorship </h6></a> <a class="navbar-item " href="/compliance/other-offences/common-offences-for-sole-proprietorships-and-partnerships-under-the-business-names-registration-act-2014" title="Common offences under the Business Names Registration Act"><h6>Common offences under the Business Names Registration Act</h6></a> <a class="navbar-item " href="/how-to-guides/closing-a-sole-proprietorship-or-partnership" title="Closing the sole proprietorship"><h6>Closing the sole proprietorship</h6></a> </div> <div class="col is-3"> <a class="&nbsp;" href ="/business-entities/variable-capital-companies" title="Variable Capital Companies"><h6 class="navbar-item is-uppercase subHead"><strong>Variable Capital Companies</strong></h6></a> <a class="navbar-item " href="/how-to-guides/setting-up-a-vcc" title="Setting up a VCC"><h6>Setting up a VCC</h6></a> <a class="navbar-item " href="/how-to-guides/buying-vcc-information" title="Buying information for VCCs"><h6>Buying information for VCCs</h6></a> <a class="navbar-item " href="/how-to-guides/updating-information-of-vccs-and-vcc-officers" title="Updating info of VCC and VCC officers"><h6>Updating info of VCC and VCC officers</h6></a> <a class="navbar-item " href="/how-to-guides/registration-of-charge-for-vcc" title="Register a charge for VCC"><h6>Register a charge for VCC</h6></a> <a class="navbar-item " href="/how-to-guides/filing-of-annual-returns-for-vcc" title="Filing annual returns for VCC"><h6>Filing annual returns for VCC</h6></a> </div> <div class="col is-3"> <a href ="/business-entities/companies" title="Companies"><h6 class="navbar-item is-uppercase subHead"><strong>Companies</strong></h6></a> <a class="navbar-item " href="/how-to-guides/filing-annual-returns-ars" title="Filing Annual Returns"><h6>Filing Annual Returns</h6></a> <a class="navbar-item " 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title="Filing financial statements in XBRL format"><h6>Filing financial statements in XBRL format</h6></a> <a class="navbar-item " href="/how-to-guides/offences-prosecutions-and-penalties-for-companies" title="Common offences for companies "><h6>Common offences for companies </h6></a> </div> <div class="col is-3"> <a href ="/business-entities/limited-liability-partnerships" title="Limited Liability Partnerships"><h6 class="navbar-item is-uppercase subHead"><strong>Limited Liability Partnerships</strong></h6></a> <a class="navbar-item " href="/how-to-guides/filing-annual-declarations" title="Filing annual declarations"><h6>Filing annual declarations</h6></a> <a class="navbar-item " href="/how-to-guides/registering-a-llp" title="Appointing LLP manager"><h6>Appointing LLP manager</h6></a> <a class="navbar-item " href="/how-to-guides/closing-a-limited-liability-partnership-llp" title="Closing a LLP"><h6>Closing a LLP</h6></a> <a class="navbar-item &nbsp;" href="/how-to-guides/updating-information-of-limited-liability-partnerships" title="Updating information of LLP"><h6>Updating information of LLP</h6></a> <a class="navbar-item " href="/how-to-guides/closing-a-limited-liability-partnership-llp/striking-off-an-llp" title="Striking off an LLP"><h6>Striking off an LLP</h6></a> </div> <div class="col is-3"> <a href ="/business-entities/limited-partnerships" title="Limited Partnerships"><h6 class="navbar-item is-uppercase subHead"><strong>Limited Partnerships</strong></h6></a> <a class="navbar-item " href="/how-to-guides/renewing-your-registration-for-limited-partnerships-(lps)" title="Renewing a LP"><h6>Renewing a LP</h6></a> <a class="navbar-item " href="/how-to-guides/converting-a-limited-partnership" title="Converting a limited partnership"><h6>Converting a limited partnership</h6></a> <a class="navbar-item " href="/how-to-guides/closing-a-limited-partnership-lp" title="Closing a limited partnership"><h6>Closing a limited partnership</h6></a> <a class="navbar-item " href="/how-to-guides/resignation-of-partners-in-limited-partnerships" title="Resignation of partners"><h6>Resignation of partners</h6></a> <a class="navbar-item " href="/how-to-guides/updating-information-of-limited-partnerships" title="Updating information of limited partnership"><h6>Updating information of limited partnership</h6></a> <a class="navbar-item " href="/how-to-guides/common-offences-for-limited-partnerships" title="Common offences for limited partnership"><h6>Common offences for limited partnership</h6></a> </div> </div> </div> </div> </div> <div class="navbar-item has-dropdown is-mega"> <a class="navbar-link is-uppercase"><h6>Compliance <em class="sgds-icon sgds-icon-chevron-down right"></em></h6></a> <div class="navbar-dropdown"> <div class="sgds-container"> <div class="row"> <div class="col is-3"> <a><h6 class="navbar-item is-uppercase subHead"><strong>Enforcement Policy</strong></h6></a> <a class="navbar-item " 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aria-labelledby="mobileNav" role="navigation"> <a href="https://www.bizfile.gov.sg" target="_new" title="Login to Bizfile+">Login to BizFile<sup>+</sup></a></div> <div class="floating-container clearfix"> <div id="loginBizFile" class="is-hidden-touch" aria-labelledby="desktopNav" role="navigation"> <a href="https://www.bizfile.gov.sg" target="_new" title="Login to Bizfile+"><img src="/images/default-source/_system/bizfile_login.png?sfvrsn=ad26dbec_8" data-displaymode="Original" alt="Login to BizFile+" title="BizFile_login"></a> </div> </div> <section class="sgds-section"> <div class="sgds-container" role="main"> <div class="featuredContent row"><div class="col is-12"> </div></div> <div class="row contentQuickLinks" style="display:none;"> <div class="col is-8"> <div class="link-holder"> <ul> <li> <strong>Jump to: </strong> <a class="link" href="#">Select Subheading <i class="sgds-icon sgds-icon-chevron-down"></i></a> <div class="drop-box"></div> </li> </ul> </div> </div> <div class="col 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Programme</a>&nbsp;</li></ul></div><h2>Accounting Standards&nbsp;</h2><p>The Accounting Standards Committee sets accounting standards for companies, charities, co-operative societies and societies in Singapore. Visit the&nbsp;<a href="/accountancy/accounting-standards">Accounting Standards section</a>&nbsp;on ACRA website.&nbsp;</p><h2>Financial Reporting&nbsp;</h2><p>Learn more about <a href="/how-to-guides/preparing-financial-statements">directors’ duties in relation to financial reporting and ACRA’s Financial Reporting Surveillance Programme.</a></p><h2>Sustainability Reporting</h2>With the launch of the Singapore Green Plan and increasing momentum towards the establishment of a set of global baseline standards to facilitate consistent and comparable sustainability disclosures, ACRA has set up the <a href="/accountancy/sustainability-reporting">Sustainability Reporting</a>&nbsp;Office.&nbsp;<br><h2>Public Accountants </h2><ul><li><a href="/public-accountants/audit-regulation/audit-regulation-in-singapore">Audit Regulation in Singapore&nbsp;</a></li><li><a href="/accountancy/public-accountants/public-accountants-registration">Public Accountants Registration</a></li><li><a href="/accountancy/public-accountants/public-accounting-entities">Public Accounting Entities</a></li><li><a href="/accountancy/public-accountants/practice-monitoring-programme">Practice Monitoring Programme</a></li><li><a href="/public-accountants/audit-quality-indicators-disclosure-framework">Audit Quality Indicators and Industry Average</a></li></ul><h2></h2><h2>Professional Development&nbsp;</h2><ul><li><a href="/accountancy/professional-development/singapore-chartered-accountant-qualification/scaq">Singapore Chartered Accountant Qualification</a></li><li><a href="/accountancy/professional-development/chartered-valuer-and-appraiser-programme">Chartered Valuer and Appraiser Programme</a></li></ul><h2>Industry&nbsp;Development&nbsp;</h2><ul><li><a href="/accountancy/industry-development/industry-development-programme/accountancy-industry-digital-plan">Accountancy Industry Digital Plan</a></li><li><a href="/accountancy/industry-development/industry-development-programme/rpa-adoption-scheme">RPA Adoption Scheme</a></li><li><a href="/accountancy/industry-development/industry-development-programme/intangibles-disclosure-framework">Intangibles Disclosure Framework</a></li></ul><br></div> </div> <div id="sfupSubscriber"> <link href="/Areas/ACRA/css/rating.css" rel="stylesheet" /> <script src="/Areas/ACRA/js/rating.js"></script> <script type="text/javascript"> $(document).ready(function () { $("#hdnPageTitle_c66c6d46bc964692b5257d615dc6a157").val(document.title); 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line-height: 1.5; } .sgds-footer .subscriberaddform input[type=text] { padding: 6px 10px; } .subscriberaddform .sgds-button { margin-top: 10px; } a.tnc { text-decoration: underline !important; } .g-recaptcha { margin-top: 10px; margin-bottom: 10px; } .subscriberaddform .header { position: relative; padding: 0; } .btnToggle { cursor: pointer; position: absolute; right: 0; top: 0; background: url(/Areas/ACRA/images/minus.gif) no-repeat right center; width: 25px; height: 25px; } .btnToggle.active { background: url('/Areas/ACRA/images/plus.gif') no-repeat right center; } @media screen and (min-width: 1024px) and (max-width: 1220px) { .sgds-footer .subscriberaddform input[type=text] { width: 40% !important; } } @media all and (-ms-high-contrast: none), (-ms-high-contrast: active) { .subscriberaddform input[type=text] { line-height: 1; } } </style> <div class="form subscriberaddform"> <div class="header"> Sign Up for News Update <span id="btnToggle_8d9cfb257a1d4703aee461de21237c52" class="btnToggle"></span> </div> <script> $(document).ready(function () { $("#btnToggle_8d9cfb257a1d4703aee461de21237c52").on("click", function () { if (!$(this).hasClass('active')) { $(this).addClass('active'); } else { $(this).removeClass('active'); } $('#sfupSubscriber_8d9cfb257a1d4703aee461de21237c52').slideToggle(350); return false; }); var template = "Footer"; if (String(template) == "Footer") { customizeTemplate8d9cfb257a1d4703aee461de21237c52(); } }); </script> <div id="sfupSubscriber_8d9cfb257a1d4703aee461de21237c52"> <div ID="pnlAck"> <div> <label class="errMsg" for="lblAckMessage" id="lblAckMessage_8d9cfb257a1d4703aee461de21237c52"></label> </div> </div> <script src="/Areas/ACRA/js/common.js" type="text/javascript"></script> <script type="text/javascript"> function customizeTemplate8d9cfb257a1d4703aee461de21237c52() { if ($("#SubmitContainer_8d9cfb257a1d4703aee461de21237c52").hasClass("col is-5")) { $('#SubmitContainer_8d9cfb257a1d4703aee461de21237c52').removeClass("col is-5"); $('#txtEmail_8d9cfb257a1d4703aee461de21237c52').closest("div.col").removeClass("col"); $('#txtEmail_8d9cfb257a1d4703aee461de21237c52').closest("div.row").removeClass("row"); $('#txtEmail_8d9cfb257a1d4703aee461de21237c52').css("width", "auto"); $('#txtName_8d9cfb257a1d4703aee461de21237c52').css("width", "auto"); $('#btnToggle_8d9cfb257a1d4703aee461de21237c52').hide(); } } function validatetxtEmail8d9cfb257a1d4703aee461de21237c52() { var boolSuccess = false; try { var input = document.getElementById('txtEmail_8d9cfb257a1d4703aee461de21237c52'); boolSuccess = validateEmail(input.value); } catch (errC) { } return boolSuccess; } var errMsgName = "Please enter name."; var errMsgEmail = "Please enter a valid email."; var errMsgTnc = "Please agree to the Terms and Condition before proceed."; function fVbtnSignupInput8d9cfb257a1d4703aee461de21237c52() { document.getElementById('lblAckMessage_8d9cfb257a1d4703aee461de21237c52').innerHTML = ''; var boolSuccess = true; var strMsg = ""; try { if ($.trim(document.getElementById('txtName_8d9cfb257a1d4703aee461de21237c52').value) == "") { strMsg = '' + errMsgName+''; boolSuccess = false; } else if (!validatetxtEmail8d9cfb257a1d4703aee461de21237c52()) { strMsg = '' + errMsgEmail +''; boolSuccess = false; } else if (!document.getElementById('chkIAgree_8d9cfb257a1d4703aee461de21237c52').checked) { strMsg = '' + errMsgTnc+''; boolSuccess = false; } if (!boolSuccess) { document.getElementById('lblAckMessage_8d9cfb257a1d4703aee461de21237c52').innerHTML = strMsg; } else { get8d9cfb257a1d4703aee461de21237c52RecaptchaToken('btnSignup', 'btnSignup', 'signupfornewsupdate'); } return boolSuccess; } catch (errc) { } return false; } function SubmitSignupNewsUpdate8d9cfb257a1d4703aee461de21237c52() { if (fVbtnSignupInput8d9cfb257a1d4703aee461de21237c52()) { var name = $('#txtName_8d9cfb257a1d4703aee461de21237c52').val().trim(); var email = $('#txtEmail_8d9cfb257a1d4703aee461de21237c52').val().trim(); var chkAgree = document.getElementById("chkIAgree_8d9cfb257a1d4703aee461de21237c52").checked; var googleRecaptcha = $('#hdnRecaptchaResponse_8d9cfb257a1d4703aee461de21237c52').val().trim(); var data = { sName: String(name), sEmail: String(email), chkIAgree: String(chkAgree), googleRecaptchaResponse: String(googleRecaptcha) }; $.ajax({ type: "POST", url: '/accountancy/SubmitSignupNewsUpdate/', data: JSON.stringify(data), cache: false, type: 'POST', contentType: 'application/json; charset=utf-8', success: function (d) { var result = d; if (result != "") { if (result[0].toLowerCase() == 'valid') { $("#lblAckMessage_8d9cfb257a1d4703aee461de21237c52").removeClass("errMsg"); $("#lblAckMessage_8d9cfb257a1d4703aee461de21237c52").html(result[1]); $("#divForm_8d9cfb257a1d4703aee461de21237c52").hide(); } else { $("#lblAckMessage_8d9cfb257a1d4703aee461de21237c52").html(result[1]); on8d9cfb257a1d4703aee461de21237c52RecaptchaLoadCallback(); } } }, error: function (xhr, textStatus, errorThrown) { // TODO: Show error var err = eval("(" + xhr.responseText + ")"); alert(err.Message); } }); } } </script> <div class="row" id="divForm_8d9cfb257a1d4703aee461de21237c52"> <div class="col"> <input id="txtName_8d9cfb257a1d4703aee461de21237c52" name="name" placeholder="name" title="Name" type="text" value="" /> <input id="txtEmail_8d9cfb257a1d4703aee461de21237c52" name="email" placeholder="email" title="Email" type="text" value="" /> <br /> <div class="form-container"> <input Id="chkIAgree_8d9cfb257a1d4703aee461de21237c52" class="checkbox" id="chkCheckbox" name="chkCheckbox" title="Terms and Condition" type="checkbox" value="true" /><input name="chkCheckbox" type="hidden" value="false" /> <label for='chkIAgree'> &nbsp;By submitting, I agree to the <a href="/news-alert-subscribers/terms-and-conditions" title="terms and conditions" class="tnc" target="_new">terms and conditions.</a> </label> <style> body > div > .grecaptcha-badge { display: none !important; } </style> <div> <script defer src=https://www.google.com/recaptcha/api.js?render=6Ld1YY4UAAAAAJ5kwYp9XRKQVM-yseoSCwLaCapZ&amp;onload=on8d9cfb257a1d4703aee461de21237c52RecaptchaLoadCallback></script> <script type="text/javascript"> function on8d9cfb257a1d4703aee461de21237c52RecaptchaLoadCallback() { grecaptcha.render('grecaptcha-div-8d9cfb257a1d4703aee461de21237c52', { 'sitekey': '6Ld1YY4UAAAAAJ5kwYp9XRKQVM-yseoSCwLaCapZ', 'badge': 'inline', 'size': 'invisible' }); grecaptcha.ready(function () { grecaptcha.execute('6Ld1YY4UAAAAAJ5kwYp9XRKQVM-yseoSCwLaCapZ', { action: 'pageLoad' }).then(function (token) { document.getElementById("hdnRecaptchaResponse_8d9cfb257a1d4703aee461de21237c52").value = token; }); }); } function get8d9cfb257a1d4703aee461de21237c52RecaptchaToken(buttonClientId, buttonUniqueId, recaptchaAction) { try { if (buttonClientId != '') { $("#" + buttonClientId).attr("disabled", true); } grecaptcha.ready(function () { grecaptcha.execute('6Ld1YY4UAAAAAJ5kwYp9XRKQVM-yseoSCwLaCapZ', { action: recaptchaAction }).then(function (token) { document.getElementById("hdnRecaptchaResponse_8d9cfb257a1d4703aee461de21237c52").value = token; 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