:root{--primary:#1e1e2f;--secondary:#ff1900;--ue-red:#c10100;--dark-red:#8f0100;--lavender-blush:#fff4f4;--dark-blue:#27276d;--dark-grey:#797979;--disabled-input:#f3f3f3;--box-shadow:1px 1px 4px 2px #00000029;--rose-color:#ffc0c0;--linen-color:#ffe9e9;--light-blue:#e9ecfa;--blue-violet:#6d6db0;--lavender_gray:#bdbdd1;--blue_yonder:#b3b3d5;--lavender_blush:#ebebff;--platinum:#e3e3eb;--flash_white:#f3f3f6;--light_white:#f3f3ff;--cetacean_blue:#00004e33;--light_pink:#fff5f5;--success:#00b221;--orange:#ffab2e}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__container{max-width:var(--container-max);padding-inline:var(--container-pad);margin:0 auto}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__pageWrapper{min-height:100vh;font-family:var(--ff-body);background:#f4f7f9}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__badgeContainer{margin-bottom:var(--sp-4);align-items:center;gap:12px;display:inline-flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__badgeIconWrapper{background:var(--secondary);color:#fff;border-radius:8px;justify-content:center;align-items:center;width:32px;height:32px;font-size:16px;display:flex;box-shadow:0 4px 10px #ff190033}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__badgeTextWrapper{color:var(--primary);background:#fff;border-radius:20px;padding:6px 16px;font-size:.875rem;font-weight:600;box-shadow:0 2px 10px #0000000d}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroSection{padding-top:clamp(4rem,8vw,6rem);padding-bottom:2rem}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroGrid{grid-template-columns:1.2fr 1fr;align-items:start;gap:clamp(2rem,5vw,4rem);display:grid}@media (max-width:900px){.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroGrid{gap:var(--sp-6);grid-template-columns:1fr}}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroLeft{flex-direction:column;display:flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroTitle{color:var(--primary);letter-spacing:-.02em;margin:0;font-size:clamp(2.5rem,5vw,3.75rem);font-weight:800;line-height:1.15}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroRight{flex-direction:column;justify-content:center;height:100%;display:flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroIntro{color:var(--clr-text-muted);border-left:3px solid var(--secondary);padding-left:var(--sp-5);margin:0;font-size:clamp(1.1rem,1.5vw,1.25rem);font-weight:500;line-height:1.6}@media (max-width:900px){.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__heroIntro{border-left:none;border-top:2px solid var(--secondary);padding-left:0;padding-top:var(--sp-4)}}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__dividerContainer{flex-direction:column;align-items:center;margin:4rem 0;display:flex;position:relative}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__dottedLine{z-index:99;border:none;border-top:1px dashed #00004e33;width:100%;margin:0;position:relative}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__arrowWrapper{background-color:#f4f7f9;flex-direction:column;align-items:center;padding-inline:15px;display:flex;position:absolute;top:50%;left:20%;transform:translateY(-50%)}@media (max-width:900px){.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__arrowWrapper{left:10%}}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__loopArrow{opacity:.9;filter:drop-shadow(0 2px 5px #ff190026);display:block}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__contentSection{padding-bottom:clamp(6rem,12vw,9rem)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__contentLayout{gap:var(--sp-6);flex-direction:column;max-width:800px;margin:0 auto;display:flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__sectionHeading{color:var(--primary);margin:var(--sp-4) 0 var(--sp-2);letter-spacing:-.01em;font-size:clamp(1.75rem,3.5vw,2.25rem);font-weight:800}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__subsectionHeading{color:var(--primary);margin:var(--sp-2) 0 0;letter-spacing:-.01em;font-size:clamp(1.25rem,2.5vw,1.5rem);font-weight:700}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__bodyText{color:var(--clr-text-body);font-size:var(--fs-base);margin:0;line-height:1.8}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__bodyText strong{color:var(--primary);font-weight:700}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__bodyBulletList{flex-direction:column;gap:.75rem;margin:0;padding-left:1.25rem;display:flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__bodyBulletList li{color:var(--clr-text-body);font-size:var(--fs-base);line-height:1.8}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__bodyBulletList li::marker{color:var(--secondary)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tableResponsive{border:1px solid #00004e0a;border-radius:12px;width:100%;overflow-x:auto;box-shadow:0 8px 30px #00004e09}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__fyeTable{border-collapse:collapse;background:#fff;width:100%;min-width:560px}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__fyeTable thead{background:var(--ue-red)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__fyeTable thead th{color:#fff;font-weight:700;font-size:var(--fs-base);text-align:left;padding:1.25rem 1.5rem}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__fyeTable tbody tr{border-bottom:1px solid #00004e0a}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__fyeTable tbody tr:last-child{border-bottom:none}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tableTypeCol{width:32%;color:var(--primary);font-weight:700;font-size:var(--fs-base);vertical-align:top;border-right:1px solid #00004e06;padding:1.5rem}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tablePeriodCol{width:18%;color:var(--primary);vertical-align:top;border-right:1px solid #00004e06;padding:1.5rem;font-size:.9375rem;font-weight:700}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tableInfoCol{vertical-align:top;padding:1.5rem}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tableBulletList{flex-direction:column;gap:.75rem;margin:0;padding-left:1.25rem;display:flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tableBulletList li{color:var(--clr-text-body);font-size:.9375rem;line-height:1.6}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__tableBulletList li::marker{color:var(--secondary)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__btnWrapper{margin-top:var(--sp-2)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__redCtaBtn{background:var(--secondary);color:#fff;font-size:var(--fs-base);cursor:pointer;border:none;border-radius:30px;align-items:center;gap:12px;width:fit-content;padding:12px 32px;font-weight:700;text-decoration:none;transition:transform .3s,background .3s;display:inline-flex;box-shadow:0 4px 15px #ff190059}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__redCtaBtn:hover{color:#fff;background:#e61700;transform:translateY(-2px)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__btnIconWrapper{color:var(--secondary);background:#fff;border-radius:50%;justify-content:center;align-items:center;width:24px;height:24px;font-size:14px;display:flex}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__contactLink{color:var(--secondary);font-weight:700;text-decoration:underline;transition:color .2s}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__contactLink:hover{color:var(--dark-red)}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__externalLink{color:var(--secondary);font-weight:600;text-decoration:underline;transition:color .2s}.ChangeOfFinancialYearEndInSingapore-module-scss-module__bGeHpG__externalLink:hover{color:var(--dark-red)}