/* sas-ou-sarl.fr : même structure que le site du cabinet, personnalité propre : fond bleu, Spectral et Source Sans. */
@font-face{font-family:"Spectral";src:url(/assets/fonts/spectral-400.woff2) format("woff2");font-weight:400;font-display:swap}
@font-face{font-family:"Source Sans 3";src:url(/assets/fonts/source-sans-3-400.woff2) format("woff2");font-weight:400;font-display:swap}
@font-face{font-family:"Source Sans 3";src:url(/assets/fonts/source-sans-3-600.woff2) format("woff2");font-weight:600;font-display:swap}
:root{
  --teal:#0c3c4f;--teal-deep:#08293a;--teal-3:#17546b;
  --gold:#c9962f;--gold-deep:#8a6312;--gold-light:#f3d48a;
  --gold-grad:linear-gradient(115deg,#b5801d 0%,#d9a941 30%,#f4d78e 50%,#d9a941 70%,#b5801d 100%);
  --ink:#26343c;--text:#46535b;--muted:#5d6a71;
  --paper:#fff;--stone:#f6f4ee;--line:#e5e2d8;
  --wrap:1160px;--serif:"Spectral",Georgia,"Times New Roman",serif;--sans:"Source Sans 3",system-ui,"Segoe UI",Arial,sans-serif;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--text);font:400 18px/1.65 var(--sans);overflow-x:clip}
img{max-width:100%;height:auto;display:block}
a{color:var(--teal-3);text-underline-offset:3px;text-decoration-thickness:1px}
a:hover{color:var(--gold-deep)}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px}
h1,h2,h3{font-family:var(--serif);font-weight:400;color:var(--teal);line-height:1.2;margin:0}
h2{font-size:clamp(1.65rem,1.35rem + 1.2vw,2.35rem)}
h3{font-size:1.32rem}
p{margin:0 0 1.15em}
strong,b{font-weight:600;color:var(--ink)}
.wrap{max-width:var(--wrap);margin:0 auto;padding-left:28px;padding-right:28px}
.skip{position:absolute;left:-9999px;top:0;background:var(--teal);color:#fff;padding:10px 16px;z-index:200}
.skip:focus{left:16px;top:16px}
.eyebrow{display:block;font:600 .82rem/1.4 var(--sans);letter-spacing:.12em;text-transform:uppercase;color:var(--gold-deep);margin:0 0 14px}
.rule{display:block;width:64px;height:2px;background:var(--gold-grad);margin:20px 0 26px}
.center{text-align:center}
.center .rule{margin-left:auto;margin-right:auto}

/* Boutons */
.btn{display:inline-flex;align-items:center;justify-content:center;padding:15px 30px;font:600 .86rem/1.2 var(--sans);letter-spacing:.08em;text-transform:uppercase;text-decoration:none;border:1px solid transparent;transition:background-position .4s,background .2s,color .2s,border-color .2s}
.btn-gold{background:var(--gold-grad);background-size:220% 100%;color:var(--teal-deep)}
.btn-gold:hover{background-position:100% 0;color:var(--teal-deep)}
.btn-line{border-color:rgba(255,255,255,.6);color:#fff}
.btn-line:hover{border-color:var(--gold-light);color:var(--gold-light)}
.btn-line-dark{border-color:var(--gold);color:var(--teal)}
.btn-line-dark:hover{background:var(--teal);border-color:var(--teal);color:#fff}

/* Bandeau de l'éditeur : le site est celui du cabinet */
.editeur{background:var(--teal-deep);color:#dbe4e7;font-size:.88rem;line-height:1.35}
.editeur .wrap{display:flex;justify-content:space-between;align-items:center;gap:20px;padding-top:7px;padding-bottom:7px}
.editeur p{margin:0}
.editeur strong{color:#fff}
.editeur-liens{display:flex;gap:18px;white-space:nowrap}
.editeur a{color:var(--gold-light);text-decoration:none}
.editeur a:hover{color:#fff}

/* En-tête clair : logo centré, onglets fins */
.top{background:#fff;text-align:center;border-bottom:1px solid var(--line)}
.brand{display:inline-block;padding:12px 0 6px}
.brand img{height:72px;width:auto;margin:auto}
.nav{display:flex;justify-content:center;gap:6px;flex-wrap:wrap;padding-bottom:6px}
.nav a{display:block;padding:9px 16px 11px;font:400 1.02rem/1.3 var(--sans);color:var(--teal);text-decoration:none;position:relative}
.nav a::after{content:"";position:absolute;left:16px;right:16px;bottom:4px;height:2px;background:var(--gold-grad);opacity:0;transition:opacity .15s}
.nav a:hover::after,.nav a[aria-current]::after{opacity:1}

/* Héros : fond bleu du logo, sans photo */
.hero{background:linear-gradient(90deg,rgba(8,41,58,.42),rgba(8,41,58,.8) 30%,rgba(8,41,58,.8) 70%,rgba(8,41,58,.42)),url(/assets/img/fond-registres-societes.webp) 50% 58%/cover no-repeat #0c3c4f;color:#fff;text-align:center}
.hero-in{max-width:900px;margin:auto;padding:44px 28px 150px}
.hero h1{color:#fff;font-size:clamp(2.6rem,1.2rem + 4vw,4.4rem);line-height:1}
.hero h1 span{display:block;font:400 clamp(1.1rem,.95rem + .6vw,1.45rem)/1.25 var(--sans);margin-top:.1em;color:#f3d48a}
.hero .rule{margin:16px auto}
.hero p{font-size:1.15rem;line-height:1.5;max-width:37em;margin:0 auto 22px;color:#eef2f3}
.hero-actions{display:flex;flex-wrap:wrap;gap:12px;justify-content:center}

/* Les cinq rubriques, à cheval sur la photo */
.steps-grid{position:relative;z-index:2;margin-top:-118px;display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:18px}
.step{display:flex;flex-direction:column;background:#fff;text-decoration:none;color:var(--text);box-shadow:0 22px 44px -30px rgba(8,41,58,.55);transition:transform .25s,box-shadow .25s}
.step:hover{transform:translateY(-4px);box-shadow:0 30px 50px -28px rgba(8,41,58,.6);color:var(--text)}
.step-img{aspect-ratio:10/7;overflow:hidden;background:var(--teal)}
.step-img img{width:100%;height:100%;object-fit:cover;transition:transform .6s}
.step:hover .step-img img{transform:scale(1.04)}
.step-body{padding:18px 18px 20px;display:flex;flex-direction:column;flex:1;border-top:2px solid var(--gold)}
.step h2{font-size:1.32rem;margin-bottom:8px}
.step p{font-size:.95rem;line-height:1.45;margin:0 0 14px;flex:1}
.more{font:600 .92rem/1 var(--sans);color:var(--gold-deep)}

/* Sections */
.section{padding:80px 0}
.section-stone{background:var(--stone)}
.section-head{max-width:680px;margin:0 auto 40px}
.section-head .rule{margin-bottom:0}

/* Sujets : liste à filets */
.topics{list-style:none;margin:0;padding:0;columns:2;column-gap:64px}
.topics li{break-inside:avoid;border-bottom:1px solid var(--line);padding:13px 0;font:400 1.14rem/1.35 var(--serif);color:var(--muted);display:flex;justify-content:space-between;gap:18px;align-items:baseline}
.topics a{color:var(--teal);text-decoration:none}
.topics a:hover{color:var(--gold-deep)}
.topics small{font:600 .7rem/1 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--gold-deep);white-space:nowrap}

/* Créer sa société : les six questions, dans l'ordre */
.parcours-section{padding-top:72px}
.parcours-head{max-width:760px}
.parcours-head .rule{margin-bottom:18px}
.parcours-head p{margin:0;font-size:1.12rem}
.parcours{list-style:none;counter-reset:q;margin:0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));column-gap:48px;row-gap:38px}
.parcours li{counter-increment:q;position:relative;padding:20px 0 0 58px;border-top:2px solid var(--teal)}
.parcours li::before{content:counter(q);position:absolute;left:0;top:14px;font:400 2.6rem/1 var(--serif);color:var(--gold-deep)}
.parcours h3{font-size:1.32rem;margin-bottom:8px}
.parcours p{margin:0;font-size:1rem;line-height:1.5}
.parcours-fin{margin-top:44px;display:flex;justify-content:center}

/* Comparatif SAS / SARL */
.compare-box{background:#fff;box-shadow:0 22px 44px -32px rgba(8,41,58,.5);max-width:1040px;margin:0 auto}
.compare{border-collapse:collapse;width:100%;font-size:1rem;line-height:1.45}
.compare thead th{background:var(--teal);color:#fff;font:400 1.3rem/1.2 var(--serif);text-align:left;padding:16px 24px}
.compare thead th:first-child{font:600 .78rem/1.3 var(--sans);letter-spacing:.1em;text-transform:uppercase;color:var(--gold-light)}
.compare tbody th{text-align:left;font:400 1.06rem/1.3 var(--serif);color:var(--teal);width:24%}
.compare tbody th,.compare td{padding:15px 24px;border-bottom:1px solid var(--line);vertical-align:top}
.compare td{width:38%}
.compare td+td{border-left:1px solid var(--line)}
.compare tbody tr:last-child>*{border-bottom:0}
.compare-note{max-width:50em;margin:26px auto 0;font-size:1rem;line-height:1.55;text-align:center;color:var(--muted)}
.compare-3 td{width:25.3%}
.compare-suite{margin:24px 0 0;text-align:center}
.prose .compare{margin:0 0 1.5em;font-size:.97rem}
@media(min-width:641px){
  .prose .compare thead th{padding:12px 16px}
  .prose .compare thead th:not(:first-child){font-size:1.12rem}
  .prose .compare tbody th,.prose .compare td{padding:11px 16px}
  .prose .compare tbody th{font-size:1rem}
}

/* Sommaire par rubrique */
.plan{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:30px}
.plan-col h3{font-size:1.32rem;padding-bottom:10px;border-bottom:2px solid var(--gold);margin-bottom:6px}
.plan-col h3 a{color:var(--teal);text-decoration:none}
.plan-col h3 a:hover{color:var(--gold-deep)}
.plan-col ul{list-style:none;margin:0;padding:0}
.plan-col li{padding:10px 0;border-bottom:1px solid var(--line);font-size:.99rem;line-height:1.35;color:var(--muted)}
.plan-col li a{color:var(--teal);font-weight:600;text-decoration:none}
.plan-col li a:hover{color:var(--gold-deep)}

/* L'auteur : bandeau bleu, portrait encadré d'or */
.author-band{background:linear-gradient(120deg,var(--teal-deep),var(--teal) 70%);color:#dbe4e7;padding:84px 0}
.author{display:grid;grid-template-columns:350px minmax(0,1fr);gap:72px;align-items:center}
.author-photo{position:relative;margin:0 18px 18px 0}
.author-photo::before{content:"";position:absolute;inset:18px -18px -18px 18px;border:2px solid var(--gold)}
.author-photo img{position:relative;width:100%;aspect-ratio:1;object-fit:cover}
.author-band .eyebrow{color:var(--gold-light)}
.author-band h2{color:#fff}
.author-quote{font:400 clamp(1.15rem,1.05rem + .4vw,1.34rem)/1.5 var(--serif);color:#f2f5f6;margin:20px 0 18px}
.sign{font:400 1.2rem var(--serif);color:var(--gold-light);margin:0}
.sign span{display:block;font:400 .95rem var(--sans);color:#c6d3d8}
.facts{list-style:none;margin:26px 0 30px;padding:20px 0 0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;border-top:1px solid rgba(255,255,255,.2);font-size:.92rem;line-height:1.4}
.facts strong{display:block;font:400 1.1rem/1.25 var(--serif);color:#fff;margin-bottom:5px}
.author-actions{display:flex;flex-wrap:wrap;gap:12px}

/* Bandeau de page intérieure */
.page-head{background:linear-gradient(95deg,rgba(8,41,58,.88) 20%,rgba(8,41,58,.66) 65%,rgba(8,41,58,.48)),url(/assets/img/fond-registres-societes.webp) 50% 62%/cover no-repeat #0c3c4f;color:#dbe4e7;padding:54px 0 58px;border-bottom:2px solid var(--gold)}
.page-head h1{color:#fff;font-size:clamp(2.1rem,1.5rem + 2.3vw,3.2rem);margin:0 0 .35em}
.page-head .lead{max-width:38em;margin:0 0 16px;font-size:1.2rem;line-height:1.5;color:#eef2f3}
.page-head .byline{font-size:.93rem;margin:0;color:#c6d3d8}
.crumbs{font-size:.9rem;margin:0 0 20px;color:#c6d3d8}
.crumbs a{color:#fff}

/* Article */
.layout{display:grid;grid-template-columns:minmax(0,1fr) 290px;gap:64px;padding-top:56px;padding-bottom:76px}
.layout.single{grid-template-columns:minmax(0,760px);justify-content:center}
.prose{min-width:0;max-width:46em}
.prose h2{font-size:clamp(1.5rem,1.3rem + .8vw,1.95rem);margin:1.9em 0 .55em;padding-bottom:.4em;border-bottom:1px solid var(--line);scroll-margin-top:20px}
.prose h3{margin:1.4em 0 .4em;font-size:1.22rem}
.prose ul{padding-left:1.15em;margin:0 0 1.2em}
.prose li{margin:.45em 0}
.prose li::marker{color:var(--gold)}
.brief{background:var(--stone);border-top:2px solid var(--gold);padding:24px 28px 12px;margin:0 0 .6em}
.brief h2{font-size:1.25rem;margin:0 0 .5em;padding:0;border:0}
.warn{border-left:2px solid var(--gold);padding:2px 0 2px 22px;margin:1.5em 0}
.warn p:last-child{margin:0}
.steps{border-collapse:collapse;width:100%;font-size:1rem;line-height:1.5;margin:0 0 1.5em}
.steps th{text-align:left;font:600 .78rem/1.3 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--gold-deep);padding:0 14px 10px 0;border-bottom:2px solid var(--teal)}
.steps td{padding:15px 14px 15px 0;border-bottom:1px solid var(--line);vertical-align:top}
.steps td:first-child{font:400 1.05rem/1.3 var(--serif);color:var(--teal);width:26%}
.steps td:last-child{width:20%;font-size:.93rem;color:var(--muted);padding-right:0}
.faq details{border-bottom:1px solid var(--line);padding:14px 0}
.faq summary{font:400 1.14rem/1.35 var(--serif);color:var(--teal);cursor:pointer}
.faq details p{margin:.7em 0 .3em}
.avert{margin:2.4em 0 0;padding:16px 20px;background:var(--stone);border-left:2px solid var(--gold);font-size:.88rem;line-height:1.6;color:var(--muted)}
.avert p{margin:0}
.sources{font-size:.92rem;line-height:1.55;color:var(--muted);margin-top:2.6em}
.sources h2{font-size:1.1rem;margin:0 0 .5em;padding:0;border:0}
.sources ul{margin:0}

/* Colonne */
.side{position:sticky;top:24px;align-self:start;display:grid;gap:26px}
.toc{font-size:.96rem;line-height:1.35}
.toc h2{font:600 .78rem/1.3 var(--sans);letter-spacing:.1em;text-transform:uppercase;color:var(--gold-deep);margin:0 0 10px}
.toc ol{list-style:none;margin:0;padding:0}
.toc a{display:block;padding:8px 0;border-bottom:1px solid var(--line);color:var(--teal);text-decoration:none}
.toc a:hover{color:var(--gold-deep)}
.cta{background:var(--teal);color:#dbe4e7;padding:26px 24px;font-size:1rem;line-height:1.5}
.cta h2{color:#fff;font-size:1.3rem;margin:0 0 8px}
.cta p{margin:0 0 16px}
.cta .btn{display:flex;padding:13px 12px;font-size:.82rem}
.cta .tel{display:block;text-align:center;color:var(--gold-light);font:400 1.2rem var(--serif);text-decoration:none;margin-top:14px;letter-spacing:.03em}

/* Pied de page */
.foot{background:var(--teal-deep);color:#b5c6cc;font-size:.96rem;line-height:1.6;padding:54px 0 24px;border-top:2px solid var(--gold)}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:56px}
.foot-grid>div:not(:first-child){justify-self:center}
.foot h2{font:400 1.2rem var(--serif);color:#fff;margin:0 0 12px}
.foot p{margin:0 0 8px}
.foot ul{list-style:none;margin:0;padding:0}
.foot li{margin:4px 0}
.foot a{color:#e9eff1;text-decoration:none}
.foot a:hover{color:var(--gold-light)}
.foot-bottom{margin-top:36px;padding-top:16px;border-top:1px solid rgba(255,255,255,.12);font-size:.85rem}

/* Bandeau de consentement */
.consent{position:fixed;left:0;right:0;bottom:0;z-index:90;background:#fff;border-top:2px solid var(--gold);padding:14px 28px;box-shadow:0 -16px 40px -18px rgba(8,41,58,.5);font-size:.92rem;line-height:1.5;color:var(--ink);display:flex;align-items:center;justify-content:center;gap:28px}
.consent p{margin:0;max-width:760px}
.consent div{display:flex;gap:10px;flex:none}
.consent .btn{padding:11px 22px;font-size:.78rem;background:#fff;cursor:pointer}
.consent[hidden]{display:none}
.link-btn{background:none;border:0;padding:0;font:inherit;color:#e9eff1;cursor:pointer}
.link-btn:hover{color:var(--gold-light)}

@media(max-width:1060px){
  .steps-grid{grid-template-columns:repeat(3,minmax(0,1fr))}
  .layout{grid-template-columns:minmax(0,1fr);gap:40px}
  .side{position:static}
  .toc{display:none}
  .author{grid-template-columns:minmax(0,1fr);gap:40px}
  .author-photo{max-width:260px}
  .plan{grid-template-columns:repeat(3,minmax(0,1fr))}
  .parcours{grid-template-columns:repeat(2,minmax(0,1fr))}
  .foot-grid{grid-template-columns:1fr 1fr}
  .foot-grid>div:first-child{grid-column:1/-1}
  .foot-grid>div:not(:first-child){justify-self:start}
}
@media(max-width:640px){
  body{font-size:15.5px}
  .wrap{padding-left:18px;padding-right:18px}
  .consent{flex-direction:column;align-items:stretch;gap:10px;padding:12px 16px 14px}
  .consent .btn{flex:1}
  .editeur{font-size:.8rem;text-align:center}
  .editeur .wrap{flex-direction:column;gap:3px;padding-top:6px;padding-bottom:6px}
  .brand{padding:9px 0 3px}
  .brand img{height:44px}
  .nav{gap:0;flex-wrap:nowrap;justify-content:space-between;padding:0 8px 4px}
  .nav a{padding:8px 4px 11px;font-size:.92rem;white-space:nowrap}
  .nav a::after{left:4px;right:4px}
  .hero{background:linear-gradient(180deg,rgba(8,41,58,.82),rgba(8,41,58,.74)),url(/assets/img/fond-registres-societes.webp) 88% 58%/cover no-repeat #0c3c4f}
  .page-head{background:linear-gradient(180deg,rgba(8,41,58,.86),rgba(8,41,58,.76)),url(/assets/img/fond-registres-societes.webp) 88% 58%/cover no-repeat #0c3c4f}
  .hero-in{padding:32px 20px 94px}
  .hero-actions .btn{width:100%}
  .steps-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:-70px}
  .step:last-child{grid-column:1/-1}
  .step:last-child .step-img{aspect-ratio:16/7}
  .step-body{padding:14px 14px 16px}
  .section{padding:60px 0}
  .topics{columns:1}
  .parcours{grid-template-columns:minmax(0,1fr);row-gap:26px}
  .parcours-fin .btn{width:100%}
  .plan{grid-template-columns:minmax(0,1fr);gap:26px}
  .compare thead{display:none}
  .compare,.compare tbody,.compare tr,.compare tbody th,.compare td{display:block;width:100%}
  .compare tr{padding:14px 16px;border-bottom:1px solid var(--line)}
  .compare tbody th,.compare td{border:0!important;padding:3px 0}
  .compare tbody th{margin-bottom:4px}
  .compare td::before{display:block;font:600 .72rem/1.5 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--gold-deep)}
  .compare td:nth-of-type(1)::before{content:"SARL"}
  .compare td:nth-of-type(2)::before{content:"SAS";margin-top:6px}
  .compare-3 td[data-l]::before{content:attr(data-l)}
  .compare-3 td+td::before{margin-top:6px}
  .author-band{padding:60px 0}
  .facts{grid-template-columns:minmax(0,1fr);gap:16px}
  .author-actions .btn{width:100%}
  .page-head{padding:38px 0 42px}
  .layout{padding-top:40px;padding-bottom:56px}
  .foot-grid{grid-template-columns:minmax(0,1fr);gap:28px}
  .steps thead{display:none}
  .steps,.steps tbody,.steps tr,.steps td{display:block;width:100%!important}
  .steps tr{padding:14px 0;border-bottom:1px solid var(--line)}
  .steps td{border:0;padding:2px 0}
  .steps td:last-child::before{content:"Délai : ";font-weight:600}
}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
@media print{.top,.side,.foot,.editeur,.consent{display:none}}