1:"$Sreact.fragment" 3:I[87409,["/mac-assets/site/chunks/0vt12du-ghy99.js","/mac-assets/site/chunks/2lb434se0hegd.js"],"HtmlPage"] 2:T7f8,{"@context":"https://schema.org","@graph":[ {"@type":"Service","name":"GCC & Middle East Accounting Services","serviceType":"Tax, VAT, Zakat, audit-readiness and cross-border accounting services for Gulf-based and Gulf-expanding businesses", "description":"ZATCA, UAE Corporate Tax, VAT, Zakat and IFRS reporting for GCC businesses, and cross-border support for Pakistani groups expanding into Saudi Arabia and the UAE.", "provider":{"@type":"AccountingService","name":"Muhammad Abbas & Co.", "address":{"@type":"PostalAddress","streetAddress":"Jaspal Arcade, 2nd Floor, Street 22, G-8/4","addressLocality":"Islamabad","addressCountry":"PK"}}, "areaServed":["SA","AE","PK"], "breadcrumb":{"@type":"BreadcrumbList","itemListElement":[ {"@type":"ListItem","position":1,"name":"Home","item":"https://mac.org.pk/"}, {"@type":"ListItem","position":2,"name":"Middle East","item":"https://mac.org.pk/middle-east/"}]}}, {"@type":"FAQPage","mainEntity":[ {"@type":"Question","name":"Do you hold audit licensing in Saudi Arabia or the UAE?","acceptedAnswer":{"@type":"Answer","text":"No. We do not hold SOCPA or UAE Ministry of Economy auditor licensing and do not perform statutory audit in those jurisdictions. We prepare the file to audit-ready standard and your licensed local auditor reviews and signs."}}, {"@type":"Question","name":"Where is GCC advisory work actually delivered from?","acceptedAnswer":{"@type":"Answer","text":"Remotely from Islamabad, Pakistan. A physical Gulf presence is planned but not yet in place."}}, {"@type":"Question","name":"Can you help with Saudi Arabia's Fatoora e-invoicing mandate?","acceptedAnswer":{"@type":"Answer","text":"Yes, including Phase 2 integration readiness assessed against current systems and invoicing process."}}, {"@type":"Question","name":"Do you handle both the Gulf side and the Pakistan side of a cross-border structure?","acceptedAnswer":{"@type":"Answer","text":"Yes, including structuring, transfer pricing, consolidation and repatriation between a Pakistan and Gulf entity."}}]}]}4:T2eba,

Middle East / GCC Overview

Gulf compliance, handled by people who know both ends of the transaction.

ZATCA, UAE Corporate Tax, VAT and IFRS reporting — for GCC businesses, and for Pakistani groups expanding into the Gulf.

The Gulf's compliance environment has changed faster in five years than in the previous twenty-five. Saudi Arabia's e-invoicing mandate, UAE Corporate Tax, Economic Substance Regulations and transfer pricing documentation now carry real penalties — and most of the work is finance-function work, not local-licence work. That is where we operate.

IWhere we come in

The situations that bring GCC clients here

We are established in Saudi Arabia or the UAE and our compliance calendar has outgrown what we manage in-house.

ZATCA, Zakat, UAE Corporate Tax and VAT handled as an ongoing function, not a once-a-year scramble.

Saudi Arabia's e-invoicing mandate is moving to the next phase and we're not sure we're ready.

Fatoora Phase 2 integration readiness, assessed against what your systems actually do today.

We are a Pakistani business expanding into Saudi Arabia or the UAE.

Entity structuring, Pakistan tax consequences and a coordinated calendar across both jurisdictions.

We need a local statutory audit opinion.

We prepare the file to audit-ready standard; your licensed local auditor reviews and signs.

Our Gulf entity's books and payroll need running from outside the region.

Bookkeeping, payroll and management reporting delivered remotely from Islamabad.

We have intercompany or shareholder loans between a Gulf entity and a Pakistan entity.

Fair valuation under IFRS 9, on both sides of the transaction.

IIWhat we do

What we handle for GCC clients

We are precise about what is available in the Gulf versus Pakistan, rather than implying everything is available everywhere.

Service lineSaudi Arabia & UAE
Audit & AssuranceAudit readiness only
Internal Audit & ICFRYes
Tax & RegulatoryZATCA, UAE CT, VAT
Deals & Transaction AdvisoryYes
Risk & ForensicYes
Accounting & OutsourcingYes
Advisory & ConsultingYes
Technology & DigitalYes
Corporate & SecretarialAdvisory only
Financial Instruments & IFRS 9Yes
ESG & SustainabilityYes

Full availability by market, including Pakistan and UK/US/Canada →

For businesses established in the Gulf

Compliance and reporting support for entities established in Saudi Arabia and the UAE.

  • ZATCA VAT registration, returns and Zakat computation support
  • E-invoicing (Fatoora) Phase 2 integration readiness
  • UAE Corporate Tax registration, computation and first-return readiness
  • UAE VAT returns and Economic Substance Regulation assessments
  • IFRS financial statement preparation — including IFRS as endorsed in the Kingdom of Saudi Arabia
  • IFRS 9 expected credit loss modelling and provision matrices for GCC receivables portfolios
  • Fair valuation of financial instruments under IFRS 13, Levels 1 to 3
  • Bookkeeping, payroll and management reporting
  • Audit readiness — we prepare the file and schedules; your licensed local auditor reviews and signs

For Pakistani businesses expanding into the Gulf

Structuring and cross-border support for groups moving into Saudi Arabia and the UAE.

  • Entity and holding-structure options, and their Pakistan tax consequences
  • Pakistan–GCC cross-border tax and treaty positioning
  • Transfer pricing documentation for related-party flows
  • Group consolidation where a GCC entity sits above or below a Pakistan entity
  • Intercompany and shareholder loan fair valuation under IFRS 9 across both jurisdictions
  • Profit repatriation, forex and SBP compliance
  • Coordinated reporting across both jurisdictions, on one calendar

Each market and service combination has its own page — start with Saudi Arabia, the UAE, or the Pakistan–GCC Cross-Border page depending on which side of the transaction you're on.

IIIDelivery model

How we work in the Gulf

A Gulf structure has Pakistan tax consequences, transfer pricing exposure and a repatriation route. Advisers who see only one end of the transaction optimise one end of it.

Where we stand today

MAC serves GCC clients remotely from Islamabad. A physical Gulf presence is planned. We do not hold SOCPA or UAE Ministry of Economy auditor licensing and do not perform statutory audit in those jurisdictions — where a local audit opinion is required, we prepare the file to audit-ready standard and work alongside your licensed auditor.

Middle East enquiries: gcc@mac.org.pk

Delivery from Islamabad works because most Gulf compliance work is finance-function work — bookkeeping, tax computation, VAT and Zakat filing, IFRS reporting, audit-file preparation — not work that requires a local licence to perform. Where a local licence is required, we say so plainly rather than implying otherwise, and we hand off to your own licensed professional at the right point. See the Audit Readiness Support page for exactly how that handoff works.

IVCommon questions

Questions we are asked

Do you hold audit licensing in Saudi Arabia or the UAE?

No. We do not hold SOCPA or UAE Ministry of Economy auditor licensing and do not perform statutory audit in those jurisdictions. Where a local audit opinion is required, we prepare the file and schedules to audit-ready standard and your licensed local auditor reviews and signs.

Where is the work actually done?

Remotely from our Islamabad office. A physical Gulf presence is planned but not yet in place — we're upfront about that rather than implying a local office that doesn't exist.

Can you help with Saudi Arabia's Fatoora e-invoicing mandate?

Yes — Phase 2 integration readiness, assessed against your current systems and invoicing process.

Do you handle both the Gulf side and the Pakistan side of a cross-border structure?

Yes, this is a large part of what we do. See the Pakistan–GCC Cross-Border page for the structuring, transfer pricing, consolidation and repatriation work involved.

What if we only need help with one thing, like VAT registration?

That's fine — engagements are scoped to what's actually needed, not sold as a bundle. A single-issue engagement is as normal as an ongoing compliance relationship.

How do we get in touch about Gulf work specifically?

gcc@mac.org.pk reaches the team directly, or use the contact form below.

Related

Go deeper on your market

Let's work together

Ready to talk about your Gulf compliance?

Start with a conversation — a partner will tell you what's realistic before anything is scoped. There is no charge for the first one.

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font-family:var(--display);font-size:40px;color:#fff;margin-bottom:var(--s2); position:relative;overflow:hidden;transition:transform var(--dur) var(--ease)} .person:hover .avatar{transform:translateY(-5px)} .avatar::after{content:"HEADSHOT";position:absolute;bottom:10px;left:0;right:0;text-align:center; font-family:var(--body);font-size:8.5px;letter-spacing:.2em;color:rgba(255,255,255,.45)} .a1{background:linear-gradient(150deg,var(--blue),#0D3C73)} .a2{background:linear-gradient(150deg,var(--green),#337346)} .a3{background:linear-gradient(150deg,#1B4E86,var(--blue-deep))} .a4{background:linear-gradient(150deg,#A88420,var(--gold))} .person h3{font-size:17px;margin-bottom:2px} .person .role{font-size:13px;color:var(--gold);font-weight:600;margin-bottom:8px} .person p{font-size:14px;color:var(--ink-soft);margin:0;line-height:1.55} /* Closing */ .close-cta{text-align:center;max-width:620px;margin:0 auto} .close-cta .btns{display:flex;gap:var(--s2);justify-content:center;flex-wrap:wrap;margin-top:var(--s4)} /* Footer */ footer{background:var(--blue-darker);color:var(--ink-invert-soft);padding:var(--s7) 0 var(--s4)} .fgrid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:var(--s5) var(--s4)} @media(max-width:1000px){.fgrid{grid-template-columns:1fr 1fr}} @media(max-width:600px){.fgrid{grid-template-columns:1fr}} .fgrid h4{font-size:11.5px;font-weight:700;letter-spacing:.15em;text-transform:uppercase; color:#fff;margin:0 0 var(--s3)} .fgrid ul{list-style:none;margin:0;padding:0;font-size:14px;line-height:2} .fgrid a{text-decoration:none;transition:color var(--dur)} .fgrid a:hover{color:var(--gold)} .fbrand p{font-size:14px;line-height:1.65;margin:var(--s3) 0} .fcreds{display:flex;flex-wrap:wrap;gap:var(--s2) var(--s3);border-top:1px solid rgba(255,255,255,.1); border-bottom:1px solid rgba(255,255,255,.1);margin:var(--s6) 0 var(--s3);padding:var(--s3) 0; font-size:11.5px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:#D8E2ED} .fbot{display:flex;flex-wrap:wrap;justify-content:space-between;gap:var(--s2);font-size:13px} .fbot ul{display:flex;flex-wrap:wrap;gap:var(--s3);list-style:none;margin:0;padding:0} /* Notes + reveal */ .note{background:#FFF9E8;border:1px solid #E8D9A0;border-left:3px solid var(--gold); border-radius:4px;padding:14px 18px;font-size:13.5px;color:#6B5410;margin:var(--s4) 0;line-height:1.6} .protobar{background:var(--ink);color:#fff;font-size:13px;padding:11px 20px;text-align:center} .protobar b{color:var(--gold)} .rv{opacity:0;transform:translateY(24px);transition:opacity .7s var(--ease),transform .7s var(--ease)} .rv.in{opacity:1;transform:none} @media(prefers-reduced-motion:reduce){*{animation:none!important;transition-duration:.01ms!important} .rv{opacity:1;transform:none}.arc{stroke-dashoffset:0!important}} /* ===== MAC logo lockup — the only addition to the original scheme ===== */ .logo-mark{ width:46px;height:46px;flex:none;object-fit:contain; border:0!important;border-radius:0!important;background:none!important; padding:0;display:block; } .logo{gap:14px} @media(max-width:520px){.logo-mark{width:38px;height:38px}} .vmpointer{display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center; border:1px solid var(--n-100);border-left:3px solid var(--gold);border-radius:var(--r); padding:var(--s5);background:var(--n-25)} @media(max-width:820px){.vmpointer{grid-template-columns:1fr}} .vmpointer h2{margin-bottom:var(--s2)} .xrefline a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px; align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)} .xrefline a:hover{gap:12px;color:var(--gold)} /* ============ VMV v3 — editorial, formal icon system, semantic headings ============ */ .ghost{position:absolute;font-family:var(--display);font-weight:400;line-height:1; font-size:clamp(180px,26vw,340px);color:var(--ink);opacity:.028;pointer-events:none; right:-.06em;top:-.16em;letter-spacing:-.04em;user-select:none} .dark .ghost{color:#fff;opacity:.045} .hasghost{position:relative;overflow:hidden} /* progress rail */ .rail{position:fixed;left:26px;top:50%;transform:translateY(-50%);z-index:60; display:flex;flex-direction:column;gap:16px} @media(max-width:1400px){.rail{display:none}} .rail a{display:flex;align-items:center;gap:10px;text-decoration:none;font-size:10px; font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--n-400); transition:color var(--dur)} .rail i{width:16px;height:1px;background:var(--n-200);font-style:normal;display:block; transition:width var(--dur) var(--ease),background var(--dur)} .rail a:hover,.rail a.on{color:var(--ink)} .rail a:hover i,.rail a.on i{width:34px;background:var(--gold)} /* index strip */ .index{border-top:1px solid var(--n-200);border-bottom:1px solid var(--n-200); padding:var(--s3) 0;display:flex;flex-wrap:wrap;gap:var(--s2) var(--s6)} .index a{text-decoration:none;font-size:11.5px;font-weight:600;letter-spacing:.18em; text-transform:uppercase;color:var(--n-600);display:inline-flex;gap:10px;align-items:baseline; transition:color var(--dur)} .index a em{font-family:var(--display);font-style:normal;font-size:14px;color:var(--gold)} .index a:hover{color:var(--ink)} /* statement blocks */ .stmt{position:relative;z-index:1} .stmt-mark{display:flex;align-items:baseline;gap:var(--s3);margin-bottom:var(--s2)} .stmt-num{font-family:var(--display);font-size:15px;letter-spacing:.2em;color:var(--gold)} .stmt-kicker{font-size:11.5px;font-weight:600;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600)} .dark .stmt-kicker{color:#93A6BC} .stmt h2{font-family:var(--display);font-weight:500;font-size:clamp(30px,3.2vw,42px); letter-spacing:-.02em;margin:0 0 var(--s4);padding-bottom:var(--s4); border-bottom:2px solid var(--ink)} .dark .stmt h2{border-bottom-color:rgba(255,255,255,.28)} .stmt-lede{font-family:var(--display);font-weight:400;font-size:clamp(22px,2.5vw,31px); line-height:1.34;letter-spacing:-.012em;color:var(--ink);max-width:26ch;margin:0 0 var(--s5); padding-left:var(--s4);border-left:2px solid var(--gold)} .stmt-body{columns:2;column-gap:var(--s7);max-width:980px} @media(max-width:860px){.stmt-body{columns:1}} .stmt-body p{color:var(--ink-soft);font-size:16.5px;margin:0 0 var(--s2);break-inside:avoid} .stmt-foot{margin-top:var(--s4);padding-top:var(--s3);border-top:1px solid var(--n-100);font-size:14.5px} .stmt-foot a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px; align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)} .stmt-foot a:hover{gap:12px;color:var(--gold)} /* service scope band — the formal icon system */ .scope{margin:var(--s6) 0 0;border-top:1px solid var(--n-200);padding-top:var(--s4)} .scope-label{font-size:11px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--n-600);margin-bottom:var(--s4)} .scopegrid{display:grid;grid-template-columns:repeat(8,1fr);gap:var(--s2)} @media(max-width:1100px){.scopegrid{grid-template-columns:repeat(4,1fr);gap:var(--s3) var(--s2)}} @media(max-width:640px){.scopegrid{grid-template-columns:repeat(2,1fr)}} .scopeitem{text-align:left;padding-top:var(--s2);border-top:1px solid var(--n-100); transition:border-color var(--dur)} .scopeitem:hover{border-top-color:var(--gold)} .scopeitem svg{width:26px;height:26px;stroke:var(--blue);fill:none;stroke-width:1.25; stroke-linecap:square;stroke-linejoin:miter;margin-bottom:12px;transition:stroke var(--dur)} .scopeitem:hover svg{stroke:var(--gold)} .scopeitem span{display:block;font-size:11.5px;font-weight:600;letter-spacing:.11em; text-transform:uppercase;color:var(--ink);line-height:1.4} .scopeitem em{display:block;font-style:normal;font-size:12.5px;color:var(--n-600); margin-top:4px;letter-spacing:0;text-transform:none;font-weight:400} /* belief */ .belief{max-width:920px;margin:0 auto;text-align:center;position:relative;z-index:1} .belief-kicker{font-size:11.5px;font-weight:600;letter-spacing:.22em;text-transform:uppercase; color:#93A6BC;margin-bottom:var(--s4)} .belief h2{font-family:var(--display);font-weight:400;font-size:clamp(34px,5.6vw,66px); line-height:1.1;letter-spacing:-.025em;color:#fff;margin:0 0 var(--s4);border:0;padding:0} .beliefrule{width:0;height:1px;background:var(--gold);margin:0 auto var(--s5); transition:width 1s var(--ease)} .belief.in .beliefrule{width:200px} .belief-body{columns:2;column-gap:var(--s7);text-align:left;max-width:880px;margin:0 auto} @media(max-width:820px){.belief-body{columns:1}} .belief-body p{color:var(--ink-invert-soft);margin:0 0 var(--s2);font-size:16px;break-inside:avoid} /* values */ .vhead{display:grid;grid-template-columns:1fr 340px;gap:var(--s5);align-items:end; padding-bottom:var(--s4);border-bottom:2px solid var(--ink);margin-bottom:var(--s2)} @media(max-width:900px){.vhead{grid-template-columns:1fr}} .vhead h2{font-family:var(--display);font-weight:500;font-size:clamp(28px,3vw,40px); margin:0;border:0;padding:0} .vrow{display:grid;grid-template-columns:96px 1fr 320px;gap:var(--s5); padding:var(--s5) 0;border-bottom:1px solid var(--n-100);align-items:start; transition:background var(--dur)} .vrow:hover{background:var(--n-25)} @media(max-width:1000px){.vrow{grid-template-columns:70px 1fr;gap:var(--s3) var(--s4)} .vrow .cost{grid-column:2}} @media(max-width:600px){.vrow{grid-template-columns:1fr;gap:var(--s2)}.vrow .cost{grid-column:1}} .vnum{font-family:var(--display);font-size:38px;color:var(--n-200);line-height:1; letter-spacing:-.03em;transition:color var(--dur)} .vrow:hover .vnum{color:var(--gold)} .vrow h3{font-family:var(--display);font-weight:500;font-size:27px;letter-spacing:-.015em; margin:0 0 12px;color:var(--ink)} .vtext{color:var(--ink-soft);font-size:16.5px;margin:0;max-width:56ch} .cost{border-top:1px solid var(--ink);padding-top:14px} .cost b{display:block;font-size:10.5px;font-weight:700;letter-spacing:.2em;text-transform:uppercase; color:var(--gold);margin-bottom:8px} .cost p{font-size:15px;color:var(--ink);margin:0;line-height:1.6} /* check grid */ .xgrid{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid var(--n-200)} @media(max-width:820px){.xgrid{grid-template-columns:1fr}} .xcard{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100); text-decoration:none;display:block;transition:background var(--dur)} .xcard:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)} @media(max-width:820px){.xcard:nth-child(odd){border-right:0;padding-right:0}.xcard{padding-left:0}} .xcard:hover{background:var(--n-25)} .xcard .xnum{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .xcard h3{font-family:var(--display);font-weight:500;font-size:21px;margin-bottom:10px;color:var(--ink)} .xcard p{font-size:15px;color:var(--ink-soft);margin:0 0 14px;max-width:48ch} .xcard .go{font-size:11.5px;font-weight:600;letter-spacing:.14em;text-transform:uppercase; color:var(--blue);display:inline-flex;gap:8px;align-items:center; transition:gap var(--dur) var(--ease),color var(--dur)} .xcard:hover .go{gap:14px;color:var(--gold)} /* ---- Service page template ---- */ .urgent{background:#0A2540;border-left:3px solid var(--gold);border-radius:var(--r); padding:var(--s5);display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center} @media(max-width:820px){.urgent{grid-template-columns:1fr}} .urgent h2{color:#fff;font-family:var(--display);font-weight:500;font-size:clamp(22px,2.4vw,30px); margin:0 0 10px;border:0;padding:0} .urgent p{color:var(--ink-invert-soft);margin:0;font-size:16px;max-width:60ch} .situations{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:820px){.situations{grid-template-columns:1fr}} .sit{background:var(--n-0);padding:var(--s4);transition:background var(--dur)} .sit:hover{background:var(--n-25)} .sit q{font-style:normal;font-family:var(--display);font-size:19px;color:var(--ink);line-height:1.35; display:block;margin-bottom:8px;quotes:'"' '"'} .sit p{font-size:14.5px;color:var(--ink-soft);margin:0} .subsvc{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:2px solid var(--ink)} @media(max-width:900px){.subsvc{grid-template-columns:1fr}} .sub{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100)} .sub:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)} @media(max-width:900px){.sub:nth-child(odd){border-right:0;padding-right:0}.sub{padding-left:0}} .sub .sn{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .sub h3{font-family:var(--display);font-weight:500;font-size:22px;margin:0 0 10px} .sub p{color:var(--ink-soft);font-size:15.5px;margin:0 0 var(--s2);max-width:52ch} .sub ul{margin:0;padding:0;list-style:none;font-size:14.5px;color:var(--ink-soft);line-height:1.8} .sub li{padding-left:16px;position:relative} .sub li::before{content:"";position:absolute;left:0;top:13px;width:7px;height:1px;background:var(--gold)} .approach{display:grid;grid-template-columns:76px 1fr;gap:var(--s4);padding:var(--s4) 0; border-bottom:1px solid var(--n-100);align-items:start} @media(max-width:600px){.approach{grid-template-columns:1fr;gap:var(--s2)}} .approach .an{font-family:var(--display);font-size:28px;color:var(--n-200);line-height:1} .approach h3{font-family:var(--display);font-weight:500;font-size:21px;margin:0 0 8px} .approach p{color:var(--ink-soft);font-size:16px;margin:0;max-width:62ch} .authorities{display:grid;grid-template-columns:repeat(5,1fr);gap:1px;background:var(--n-100); border:1px solid var(--n-100)} @media(max-width:900px){.authorities{grid-template-columns:repeat(2,1fr)}} @media(max-width:520px){.authorities{grid-template-columns:1fr}} .auth{background:var(--n-0);padding:var(--s4) var(--s3);transition:background var(--dur)} .auth:hover{background:var(--n-25)} .auth strong{display:block;font-family:var(--display);font-size:21px;color:var(--ink); margin-bottom:6px;font-weight:500} .auth span{font-size:13px;color:var(--ink-soft);line-height:1.5;display:block} .notices{width:100%;border-collapse:collapse;font-size:15px} .notices th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:#93A6BC;padding:0 20px 14px 0;border-bottom:1px solid rgba(255,255,255,.25)} .notices td{padding:16px 20px 16px 0;border-bottom:1px solid rgba(255,255,255,.1);vertical-align:top; color:#C3D2E2} .notices td:first-child{color:#fff;font-weight:600;width:220px} .notices tr:hover td{background:rgba(255,255,255,.035)} @media(max-width:820px){.notices th{display:none}.notices td{display:block;padding:5px 0;border:0} .notices td:first-child{padding-top:20px;border-top:1px solid rgba(255,255,255,.1)}} .faq{max-width:900px;border-top:2px solid var(--ink)} .faq details{border-bottom:1px solid var(--n-100)} .faq summary{cursor:pointer;list-style:none;padding:var(--s4) var(--s5) var(--s4) 0; font-family:var(--display);font-weight:500;font-size:20px;color:var(--ink);position:relative} .faq summary::-webkit-details-marker{display:none} .faq summary:hover{color:var(--blue)} .faq summary::after{content:"";position:absolute;right:10px;top:50%;width:10px;height:10px; border-right:1.5px solid var(--n-400);border-bottom:1.5px solid var(--n-400); transform:translateY(-70%) rotate(45deg);transition:transform var(--dur) var(--ease)} .faq details[open] summary::after{transform:translateY(-30%) rotate(-135deg);border-color:var(--gold)} .faq details p{margin:0 0 var(--s4);color:var(--ink-soft);font-size:16.5px;max-width:72ch} .related{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--n-200)} @media(max-width:860px){.related{grid-template-columns:1fr}} .rel{padding:var(--s4) var(--s4) var(--s4) 0;border-bottom:1px solid var(--n-100); text-decoration:none;display:block;transition:background var(--dur)} .rel:not(:last-child){border-right:1px solid var(--n-100)} @media(max-width:860px){.rel{border-right:0!important;padding-left:0}} .rel:hover{background:var(--n-25)} .rel span{font-size:10.5px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:var(--gold);display:block;margin-bottom:10px} .rel h3{font-family:var(--display);font-weight:500;font-size:19px;margin:0 0 8px;color:var(--ink)} .rel p{font-size:14.5px;color:var(--ink-soft);margin:0} .closing{margin-top:var(--s5);padding-left:var(--s4);border-left:2px solid var(--gold); font-size:18px;color:var(--ink);max-width:66ch} .tok{background:#FFF4D6;border:1px dashed #D6B84A;color:#7A5E12;font-size:12px;padding:2px 8px; border-radius:2px;font-weight:600} /* Corporate page additions */ .filings{width:100%;border-collapse:collapse;font-size:15px} .filings th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.16em;text-transform:uppercase; color:#93A6BC;padding:0 22px 14px 0;border-bottom:1px solid rgba(255,255,255,.25)} .filings td{padding:17px 22px 17px 0;border-bottom:1px solid rgba(255,255,255,.1);vertical-align:top; color:#C3D2E2} .filings td:first-child{color:#fff;font-weight:600;width:250px} .filings tr:hover td{background:rgba(255,255,255,.035)} .filings .formref{display:block;font-weight:400;font-size:11.5px;color:#93A6BC;margin-top:3px} .credit{padding:var(--s5);border:1px solid var(--n-200);border-left:3px solid var(--gold); border-radius:var(--r);background:var(--n-0)} .credit h3{font-family:var(--display);font-weight:500;font-size:23px;margin:0 0 var(--s2);color:var(--ink)} .credit p{color:var(--ink-soft);font-size:16px;margin:0 0 var(--s2);max-width:70ch} .markets{width:100%;border-collapse:collapse;font-size:15px} .markets th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.14em;text-transform:uppercase; color:var(--n-600);padding:0 18px 14px 0;border-bottom:2px solid var(--ink)} .markets td{padding:15px 18px 15px 0;border-bottom:1px solid var(--n-100);color:var(--ink-soft)} .markets td:first-child{color:var(--ink);font-weight:600} .markets .y{color:var(--gold);font-weight:700} .markets .n{color:var(--n-200)} .markets tr:hover td{background:var(--n-25)} @media(max-width:760px){.markets{font-size:13.5px}.markets th,.markets td{padding-right:10px}} .gpanels{display:grid;grid-template-columns:1fr 1fr;gap:var(--s4)} @media(max-width:820px){.gpanels{grid-template-columns:1fr}} .gpanels .credit ul{margin:0;padding:0;list-style:none;font-size:14.5px;color:var(--ink-soft);line-height:1.85} .gpanels .credit li{padding-left:16px;position:relative} .gpanels .credit li::before{content:"";position:absolute;left:0;top:11px;width:7px;height:1px;background:var(--gold)} @media(max-width:820px){.filings th{display:none}.filings td{display:block;padding:5px 0;border:0} .filings td:first-child{padding-top:20px;border-top:1px solid rgba(255,255,255,.1)}} .vehicles{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:2px solid var(--ink)} @media(max-width:900px){.vehicles{grid-template-columns:1fr}} .veh{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100); transition:background var(--dur)} .veh:not(:last-child){border-right:1px solid var(--n-100)} @media(max-width:900px){.veh{border-right:0!important;padding-left:0}} .veh:hover{background:var(--n-25)} .veh .vn{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em; display:block;margin-bottom:12px} .veh h3{font-family:var(--display);font-weight:500;font-size:22px;margin:0 0 10px} .veh > p{color:var(--ink-soft);font-size:15.5px;margin:0 0 var(--s3);max-width:44ch} .veh dl{margin:0;border-top:1px solid var(--n-100);padding-top:var(--s2)} .veh dt{font-size:10px;font-weight:700;letter-spacing:.18em;text-transform:uppercase; color:var(--n-600);margin-bottom:4px} .veh dd{margin:0 0 12px;font-size:14.5px;color:var(--ink)} .veh dd:last-child{margin-bottom:0} .nav-item{position:relative} .nav-item>a{display:inline-flex;align-items:center;gap:5px} .nav-caret{width:9px;height:6px;fill:none;stroke:currentColor;stroke-width:1.6; stroke-linecap:round;stroke-linejoin:round;opacity:.6;transition:transform var(--dur) var(--ease)} .nav-item:hover .nav-caret,.nav-item:focus-within .nav-caret{transform:rotate(180deg)} .mega{ position:absolute;top:100%;left:50%;transform:translate(-50%,6px);width:280px; 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