/* ALLGEMEINE FORMATIERUNGEN */
* {
	padding:0;
	margin:0;
	font-weight:normal;
	font-size:0.3cm;
	background-color:transparent;
}
html, body{
	font-family:Verdana, Helvetica, sans-serif;
	background-color:white;
	color:black;
	text-align:justify;
	font-size:1em;
	width:18cm;
	height:26cm;
	padding:0.1cm;
	background-repeat:no-repeat;
	background-position:-30cm;
}
img {
	border:none;
}

p {
	padding-bottom:0.8em;
	line-height:1.5em;
}
a:link, a:visited, a:focus, a:active, #content a:link, #content a:visited, #content a:focus, #content a:active  {
	color:#929da2;
}
a:hover {
	color:#929da2;
}
strong {
	font-weight:bold;
}


/* BANNER */
#banner {
	display:none;
	visibility:hidden;
}
#banner_image {
	display:none;
	visibility:hidden;
}
#logo {
	display:none;
	visibility:hidden;
}



/* CONTENT */
#content {
	width:18cm;
	height:26cm;
	z-index:10;
}
#content ul {
	padding-left:1.5em;
	padding-bottom:0.6em;
	list-style-type:square;
}
#content ol {
	padding-left:3em;
}
#content ol li {
	padding-bottom:1.0em;
}
#content li {
	padding-bottom:0.3em;
}

#content * {
	font-size:1em;
}

#content #toc li {
	font-weight:bold;
}
#content .foot_line, #content .foot_line a {
	color:#ecc03d;
	font-weight:bold;
	text-decoration:none;
	letter-spacing:0.1em;
}
#content h1 {
	font-size:1.3em;
	padding-top:1em;
	padding-bottom:0.8em;
	letter-spacing:0.2em;
	text-transform:uppercase;
	page-break-after: avoid;
	color:#d38b23;
	font-weight:bold;
}
#content h2 {
	font-size:1.2em;
	padding-top:0.5em;
	padding-bottom:0.5em;
	letter-spacing:0.2em;
	text-transform:lowercase;
	page-break-after: avoid;
	color:#b0b0b0;
	font-weight:normal;
}
#content h3 {
	font-size:1.1em;
	padding-top:0.6em;
	padding-bottom:0.4em;
	letter-spacing:0.1em;
	text-transform:lowercase;
	page-break-after: avoid;
	color:#929da2;
	font-weight:bold;
}


/* NAVIGATION */
#navigation {
	display:none;
	visibility:hidden;
}


/* SONTIGES */
#anchor_top_steuerberater {
	float:left;
}
#ipt_uid, #ipt_pwd {
	border:1px solid white;
	color:white;
}
#btn_login {
	border:1px solid white;
	background-color:white;
	color:#777777;
	cursor:pointer;
}
td.headline {
	padding-top:1em;
}