/* ═══════════════════════════════════════════════════════════════
   Aksungur YMM — Sirküler Sayfaları Paylaşılan Stil Dosyası
   Kullanım: sirküler HTML sayfalarından <link> ile çağırılır.
   ═══════════════════════════════════════════════════════════════ */

/* ─── Renk değişkenleri ─────────────────────────────────────── */
:root{
    --navy:#0F2B4C;
    --blue:#1D5CA0;
    --blue-accent:#2E7DD1;
    --blue-pale:#EBF3FC;
    --white:#FFFFFF;
    --ice:#F8FAFC;
    --border:#E1E7EF;
    --border-light:#EEF2F7;
    --gray-400:#8694A6;
    --gray-500:#64748B;
    --gray-600:#475569;
    --gray-800:#1A2B42;
}

/* ─── Reset ──────────────────────────────────────────────────── */
*{margin:0;padding:0;box-sizing:border-box}
html{scroll-behavior:smooth}
body{
    font-family:'Source Sans 3','Segoe UI',sans-serif;
    color:var(--gray-600);
    background:var(--white);
    line-height:1.7;
    font-size:16px;
    -webkit-font-smoothing:antialiased;
}
a:focus-visible,button:focus-visible{outline:2px solid var(--blue-accent);outline-offset:3px}

/* ─── Üst nav ────────────────────────────────────────────────── */
.nav{position:sticky;top:0;z-index:10;background:var(--white);border-bottom:1px solid var(--border)}
.ni{max-width:820px;margin:0 auto;padding:0 24px;display:flex;align-items:center;justify-content:space-between;height:96px}
.nav-logo img{height:80px;width:auto;display:block}
.back{color:var(--gray-600);text-decoration:none;font-size:.78rem;font-weight:600;letter-spacing:.5px;display:inline-flex;align-items:center;gap:6px;transition:color .2s}
.back:hover{color:var(--navy)}
.back svg{width:14px;height:14px}

/* ─── Ana içerik konteyneri ─────────────────────────────────── */
main{max-width:820px;margin:0 auto;padding:40px 24px 64px}

/* ─── Breadcrumb ────────────────────────────────────────────── */
.breadcrumb{font-size:.78rem;color:var(--gray-500);margin-bottom:22px}
.breadcrumb a{color:var(--gray-500);text-decoration:none;transition:color .2s}
.breadcrumb a:hover{color:var(--blue)}
.breadcrumb .sep{margin:0 8px;color:var(--border)}

/* ─── Makale başlığı ve meta ────────────────────────────────── */
.doc-tag{font-size:.68rem;font-weight:700;letter-spacing:2.4px;text-transform:uppercase;color:var(--blue);margin-bottom:10px}
h1{font-family:'Source Serif 4',Georgia,serif;font-size:clamp(1.7rem,3.5vw,2.25rem);font-weight:700;color:var(--gray-800);line-height:1.2;margin-bottom:14px}
.meta{display:flex;flex-wrap:wrap;gap:10px 18px;font-size:.82rem;color:var(--gray-500);padding-bottom:20px;margin-bottom:32px;border-bottom:1px solid var(--border-light);align-items:center}
.meta strong{color:var(--gray-800);font-weight:600;margin-right:4px}

/* ─── Gövde tipografi ───────────────────────────────────────── */
h2{font-family:'Source Serif 4',Georgia,serif;font-size:1.35rem;font-weight:700;color:var(--gray-800);margin:32px 0 12px;line-height:1.3}
h3{font-size:1rem;font-weight:700;color:var(--gray-800);margin:22px 0 8px}
p{margin-bottom:14px;font-size:.95rem}
ul,ol{margin:0 0 18px 22px}
li{margin-bottom:8px;font-size:.95rem;line-height:1.65}
strong{color:var(--gray-800);font-weight:600}
a{color:var(--blue);text-decoration:none;border-bottom:1px solid transparent;transition:border-color .2s}
a:hover{border-bottom-color:var(--blue)}

/* ─── Vurgu (sayılar/oranlar) ───────────────────────────────── */
.highlight{background:var(--blue-pale);color:var(--blue);padding:1px 7px;border-radius:2px;font-weight:700;white-space:nowrap}

/* ─── Tablolar ──────────────────────────────────────────────── */
table{width:100%;border-collapse:collapse;margin:16px 0 24px;font-size:.88rem}
th,td{padding:11px 14px;text-align:left;border-bottom:1px solid var(--border-light);vertical-align:top}
th{background:var(--ice);font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.6px;color:var(--gray-800)}
td:last-child,th:last-child{text-align:right}
tr:last-child td{border-bottom:none}

/* ─── Kaynak kutusu ─────────────────────────────────────────── */
.source-box{background:var(--ice);border-left:3px solid var(--blue-accent);padding:20px 24px;margin:36px 0 20px}
.source-box h3{margin-top:0;font-family:'Source Serif 4',Georgia,serif;font-size:1.1rem;font-weight:700;margin-bottom:10px}
.source-box ul{margin:0 0 0 22px}
.source-box li{font-size:.88rem;margin-bottom:6px}

/* ─── Disclaimer ────────────────────────────────────────────── */
.disclaimer{font-size:.8rem;color:var(--gray-500);font-style:italic;padding:18px 0 0;border-top:1px solid var(--border-light);margin-top:32px;line-height:1.6}

/* ─── Footer ─────────────────────────────────────────────────── */
.footer{background:var(--gray-800);padding:24px 24px;text-align:center;margin-top:40px}
.footer-inner{max-width:820px;margin:0 auto}
.footer-links{display:flex;justify-content:center;flex-wrap:wrap;gap:20px;margin-bottom:10px}
.footer-links a{color:rgba(255,255,255,.75);font-size:.85rem;text-decoration:none;border:none}
.footer-links a:hover{color:#fff}
.footer-sep{color:rgba(255,255,255,.3);font-size:.85rem}
.footer p{color:rgba(255,255,255,.55);font-size:.82rem;margin:0}

/* ─── Mobil ─────────────────────────────────────────────────── */
@media(max-width:600px){
    main{padding:28px 20px 48px}
    .ni{padding:0 20px}
    table{font-size:.82rem}
    th,td{padding:9px 10px}
}

/* ═══════════════════════════════════════════════════════════════
   PRINT STİLLERİ — yazdırma çıktısı için optimize edilmiş
   ═══════════════════════════════════════════════════════════════ */
@media print{
    /* Sayfa kenar boşlukları */
    @page{margin:2cm 1.8cm}

    /* Ekran için olan ama yazdırmada gerekmeyen öğeleri gizle */
    .nav,.footer,.back,.breadcrumb{display:none !important}

    /* Temel sıfırlama — yazdırmada siyah-beyaz */
    body{
        color:#000;
        background:#fff;
        font-size:11pt;
        line-height:1.5;
        -webkit-print-color-adjust:exact;
        print-color-adjust:exact;
    }

    main{
        max-width:none;
        padding:0;
    }

    /* Yazdırma başlığı — her sayfada firma kimliği */
    body::before{
        content:"AKSUNGUR YMM  ·  Yeminli Mali Müşavirlik ve Bağımsız Denetim";
        display:block;
        font-family:'Source Sans 3',sans-serif;
        font-size:8.5pt;
        font-weight:700;
        letter-spacing:2.4px;
        text-transform:uppercase;
        color:#555;
        border-bottom:1px solid #999;
        padding-bottom:8pt;
        margin-bottom:18pt;
    }

    /* Başlıklar: siyah + page-break kontrolleri */
    .doc-tag{color:#555;font-size:8pt;letter-spacing:2pt;margin-bottom:6pt}
    h1{
        font-size:20pt;
        color:#000;
        margin-bottom:10pt;
        line-height:1.2;
        page-break-after:avoid;
        break-after:avoid;
    }
    h2{
        font-size:14pt;
        color:#000;
        margin:18pt 0 8pt;
        page-break-after:avoid;
        break-after:avoid;
    }
    h3{
        font-size:11pt;
        color:#000;
        margin:12pt 0 6pt;
        page-break-after:avoid;
        break-after:avoid;
    }

    /* Meta bloğu */
    .meta{
        color:#333;
        font-size:9.5pt;
        border-bottom:1px solid #999;
        padding-bottom:12pt;
        margin-bottom:18pt;
    }
    .meta strong{color:#000}

    /* Gövde metni */
    p{
        font-size:10.5pt;
        color:#000;
        margin-bottom:8pt;
        orphans:3;
        widows:3;
    }
    li{
        font-size:10.5pt;
        color:#000;
        margin-bottom:4pt;
    }
    strong{color:#000}

    /* Bağlantılar: siyah ve alt çizgisiz, ancak dış bağlantı URL'si parantez içinde görünsün */
    a{color:#000;text-decoration:none;border-bottom:none}
    a[href^="http"]:after{
        content:" \\A0(" attr(href) ")";
        font-size:8.5pt;
        color:#555;
        font-weight:400;
    }

    /* Mavi vurgu arka planını kaldır, sadece kalın bırak */
    .highlight{
        background:none;
        color:#000;
        font-weight:700;
        padding:0;
    }

    /* Tablolar: net çerçeve, sayfa kırılımına karşı koruma */
    table{
        font-size:9.5pt;
        page-break-inside:avoid;
        break-inside:avoid;
        margin:10pt 0 14pt;
    }
    th{
        background:#e8e8e8;
        color:#000;
        font-size:8.5pt;
        padding:6pt 8pt;
        border:0.5pt solid #666;
    }
    td{
        padding:6pt 8pt;
        border:0.5pt solid #666;
    }
    tr{page-break-inside:avoid;break-inside:avoid}

    /* Kaynak kutusu: sade çerçeve */
    .source-box{
        background:#f5f5f5;
        border:none;
        border-left:2pt solid #555;
        page-break-inside:avoid;
        break-inside:avoid;
        padding:10pt 14pt;
        margin:16pt 0 12pt;
    }
    .source-box h3{color:#000;font-size:10.5pt;margin-bottom:6pt}
    .source-box li{font-size:9.5pt}

    /* Disclaimer */
    .disclaimer{
        font-size:8.5pt;
        color:#333;
        margin-top:18pt;
        padding-top:10pt;
        border-top:1px solid #999;
        page-break-inside:avoid;
        break-inside:avoid;
    }
}