input, ul, li, a{margin: 0px; padding: 0px;}
form, body, div, img{margin: 0px; padding: 0px;border: none;}
body{font-family:tahoma,arial;background: url("/images/table_back.gif") repeat-x;overflow-x:hidden}
hr{border:0px;color:#c7c7c7;background-color:#c7c7c7;height:1px;}
#menu{width: 287px;margin-top: 30px;float: left;}
#top_menu{padding-top: 30px;padding-left: 20px;background: url("/images/top_menu.gif") repeat-y;}
#top_menu_top{width: 287px;height: 2px;margin-top: 20px;background: url("/images/logo_bottom.gif") no-repeat;font-size: 0px;}
.tax_but{width: 230px;height: 25px;padding-top: 4px;color: #fff;font-weight: bold;font-size: 12px; background: url("/images/red_line.gif") repeat-x;}
#center_menu_top{width: 287px;height: 25px;background: url("/images/center_top.jpg") no-repeat;}
#center_menu_center{background: url("/images/center_center.gif") repeat-y;}
#center_menu_bottom{width: 287px;height: 29px;background: url("/images/center_bottom.jpg") no-repeat;}
#yellow_menu{width: 287px;height: 52px;background: url("/images/yellow_block.png") no-repeat;padding-top: 3px;}
#bottom_menu{width: 287px;padding-top: 15px;padding-left: 20px;background: url("/images/bottom_menu.gif") repeat-y;}
#bottom_menu_bottom{width: 287px;background: url("/images/bottom_bottom.jpg") no-repeat;height: 17px;}
#subscribe{width: 70px;height: 15px;color: #fff;font-size: 11px;background: url("/images/subscribe.png") no-repeat center;cursor: pointer;border: none;}
#rss{width: 36px;height: 14px;background: url("/images/rss.png") no-repeat;cursor: pointer;}
#xml{width: 36px;height: 14px;background: url("/images/xml.gif") no-repeat;cursor: pointer;}
#sub_text{width: 100px;margin: 0px 5px 0px 30px;}
#rss_links{padding-top: 20px;padding-left: 30px;}
#bot_list{list-style-image: url("/images/list_image.gif");margin-top: 10px;margin-left: 40px; margin-bottom: 10px;}
#bot_list a{color: #0066a8;font-size: 11px;}

div.menu_1, div.menu_2, div.menu_3, div.menu_4, div.menu_5, div.menu_1 a, div.menu_2 a, div.menu_3 a, div.menu_4 a, div.menu_5 a{margin: 0px; padding: 0px;color: #fff;font-size: 11px;margin-bottom: 5px;margin-right:10px;}
div.menu_1 a, div.menu_2 a, div.menu_3 a, div.menu_4 a, div.menu_5 a{display: block;padding-bottom: 3px;padding-top: 3px;}
div.select_menu{background: url('/images/sel.gif') no-repeat #efefef center left;}
div.menu_1.select_menu a, div.menu_2.select_menu a, div.menu_3.select_menu a, div.menu_4.select_menu a,  div.menu_5.select_menu a, div#clientsarea.select_menu a, div#consultantsarea.select_menu a{padding-left: 20px;color: #0072b2;}

div.menu_1{margin-left: 10px;}
div.menu_2{margin-left: 20px;}
div.menu_3{margin-left: 30px;}
div.menu_4{margin-left: 40px;}
div.menu_5{margin-left: 50px;}
div.menu_6{margin-left: 50px;}

/* hover menu*/
div.menu_1:hover, div.menu_2:hover, div.menu_3:hover, div.menu_4:hover, div.menu_5:hover, div.sfhover{background: url('/images/sel.gif') no-repeat #efefef center left;}
div.menu_1:hover a, div.menu_2:hover a, div.menu_3:hover a, div.menu_4:hover a, div.menu_5:hover a, div.sfhover a{padding-left: 20px;color: #0072b2;}

div#clientsarea{margin: 0px; margin-left: 10px;padding-top: 3px;margin-right: 10px;}
div#consultantsarea{margin: 0px; margin-left: 10px; padding-bottom: 3px;padding-top: 3px;}
div#clientsarea a, div#consultantsarea a{color: #fff;font-size: 11px;}



#main{float: left;}
#slogon{float: left;width: 311px;height: 84px;color: #fff;font-size: 11px;padding-left: 5px;margin-top: 10px;margin-left: 10px;background: url("/images/slogon_back.jpg") no-repeat;}
#slogon_in{margin-top: 10px;font-size: 11px;margin-right: 10px;}
#sm_menu{width: auto;float: right;padding: 0px;margin-right: 10px;font-size: 11px;}
div.sel_home{width: auto;float: left;}
.sel_left{width: 9px;height: 47px;float: left;}
div.top_sel div.sel_left{background: url("/images/left_back.gif") no-repeat;}
.sel_center{width: auto;vertical-align: bottom;height: 47px;color: #fff;float: left; padding: 30px 5px 0px 5px;font-size: 12px;}
div.top_sel div.sel_center{background: url("/images/center_back.gif") repeat-x;}
.sel_center a{color: #0067a9; text-decoration: none;}
div.top_sel div.sel_center a{color: #fff; text-decoration: none;}
.sel_right{width: 10px;height: 47px;float: left;}
div.top_sel div.sel_right{background: url("/images/right_back.gif") no-repeat;}

#search{width: auto;margin-top: 6px;float: left;cursor: pointer;}
#bookmark{width: auto;float: left;color: #777;font-size: 11px;}
#bookmark_div{width: auto;float: right;margin-right: 20px;}
#bookmark_im{float: left;width: 171px;height: 16px;margin-left: 15px;}
#swf{height: 246px;margin-top: 20px;width: 100%;background: url("/images/s1bg-2.jpg") repeat-x;font-size: 0px;}
#footer{height: 166px;background: url("/images/footer_back.jpg") repeat-x;font-size: 11px;}
#copy_text{width: auto;float: left;margin-top: 60px;margin-left: 60px;color: #777;}
#cert{width: auto; float: right; margin-top: 60px; margin-right: 60px;}
#acca{float: left;width: 59px;height: 60px;background: url("/images/acca.png") no-repeat;}
#insti{float: left;width: 75px;height: 60px;background: url("/images/insti.png") no-repeat;}
#aia{float: left;width: 145px;height: 60px;background: url("/images/aia.png") no-repeat;}
#icaew{float: left;width: 139px;height: 60px;background: url("/images/icaew.png") no-repeat;}
#search_words{
 border: none;
 width: 173px;
 height: 19px;
 padding: 0px 15px 0px 25px;
 margin: 0px;
 margin-left: 15px;
 color: #777;
 background: url("/images/search.jpg") no-repeat;
 }
#search_but{
 border: none;
 width: 59px;
 height: 16px;
 margin: 0px 10px 0px 10px;
 color: #fff;
 padding: 0px;
 font-size: 11px;
 background: url("/images/but_search.png") no-repeat;
 cursor: pointer;
}
#adv_search{
 border: none;
 width: 99px;
 height: 15px;
 margin: 0px;
 color: #fff;
 padding: 0px;
 font-size: 11px;
 background: url("/images/adv_search.png") no-repeat;
 cursor: pointer;
}
#data{position:absolute;right: 15%;white-space: nowrap;height: 13px;margin-top: 30px;margin-right: 100px;padding-left: 15px;background: url("/images/clock.gif") no-repeat;font-size: 11px;color: #0067a9;}
#sel_feedback{width: auto;float: left;font-size: 12px;margin-top: 30px;margin-left: 20px;}
#sel_feedback a{text-decoration: none;color: #0067a9;}
#sel_site_map{width: auto;float: left;font-size: 12px;margin-top: 30px;margin-left: 20px;}
#sel_site_map a{text-decoration: none;color: #0067a9;}
#its{width: auto;white-space: nowrap;}
#its a{color: #0066a8;text-decoration: none;font-size: 11px;}
#left_to{width: auto;color: #0066a8;margin-right: 20px;font-size: 11px;height: 11px;}
#left_to a{color: #0066a8;text-decoration: none;font-size: 11px;}
#all_news{width: auto;float: left;margin-top: 20px;margin-left: 30px;}
#all_news a{padding-left: 5px;color: #0066a8;font-size: 11px;}
#stop{width: auto;float: left;margin-top: 20px;margin-left: 60px;margin-bottom: 30px;}
#stop a{padding-left: 5px;color: #0066a8;font-size: 11px;}
#rss_feeds{margin-bottom: 10px;margin-left: 30px;}
#rss_feeds a{color: #0457b3;font-size: 11px;}
#read_how{margin-left: 48px;margin-bottom: 10px;}
#read_how a{padding-left: 5px;color: #0457b3;font-size: 11px;}
#how_to{
 padding: 0px;
 margin: 0px;
 padding-left: 68px;
 padding-bottom: 15px;
}
#how_to a{
 padding: 0px;
 padding-left: 5px;
 margin: 0px;
 color: #0457b3;
 font-size: 11px;
}
#practical{
 margin: 20px 20px 0px 0px;
 padding: 0px;
}
#lent{
 margin: 0px;
 padding: 0px;
 height: 25px;
 padding-left: 40px;
 padding-top: 5px;
 font-size: 12px;
 font-weight: bold;
 color: #fff;
 background: url("/images/red_line.gif") repeat-x;
 margin-bottom: 10px;
}
#pr_left{
 width: auto;
 float: left;
 margin: 0px;
 padding: 0px;
 margin-left: 5px;
}
#pr_left select{
 color: #666;
 width: 342px;
 font-size: 11px;
}
#pr_right{
 width: auto;
 float: right;
 margin: 0px;
 padding: 0px;
 margin-right: 5px;
}
#pr_right select{
 color: #666;
 width: 178px;
 font-size: 11px;
}
#print_mail{
 margin: 0px;
 padding: 0px;
 margin-top: 10px;
}
#print{
 width: auto;
 margin: 0px;
 margin-left: 28px;
 padding: 0px;
 float: left;
}
#print a{
 font-size: 11px;
 color: #0255b2;
 margin-left: 5px;
}
#email_{
 width: auto;
 margin: 0px;
 margin-left: 30px;
 padding: 0px;
 float: left;
}
#email_ a{
 font-size: 11px;
 color: #0255b2;
 margin-left: 5px;
 text-decoration: none;
}
#email_ a:hover{color: #010407;text-decoration: underline;}

#body_{padding-left: 30px;}
#body_left{
 width: auto;
 float: left;
 margin: 0px;
 padding: 0px;
}
#body_right{
 width: auto;
 float: left;
 margin: 0px;
 padding: 0px;
}
#text_hp{
 padding-top: 30px;
 color: #0066a8;
 font-size: 16px;
 font-weight: bold;
}
#text_hp a{
 margin: 0px;
 padding: 0px;
 color: #0066a8;
 font-size: 16px;
 font-weight: bold;
}
#text_hp1{
 margin: 0px;
 padding: 0px;
 margin-top: 45px;
 margin-left: 10px;
 color: #666;
 font-size: 11px;
 width: 350px;
}
#text_hp2{
 width: auto;
 margin: 0px;
 padding: 0px;
 padding-top: 5px;
 padding-right: 60px;
 margin-top: 12px;
 margin-left: 10px;
 color: #666;
 font-size: 11px;
 background: #efefef;
 float: left;
}
#text_hp2 div{
 margin-left: 5px;
}
#text_hp2 ul{
 margin: 0px;
 margin-top: 20px;
 margin-left: 30px;
 padding: 0px;
 padding-bottom: 20px;
 color: #666;
}
#text_hp2 ul li{
 margin: 0px;
 padding: 0px;
 margin-bottom: 8px;
}
#text_hp2 ul a{
 margin: 0px;
 padding: 0px;
 color: #666;
}
#right_text{
 margin: 0px;
 padding: 0px;
 border-left: 1px solid #ccc;
 padding-left: 10px;
 font-size: 11px;
 color: #666;
 margin-top: 40px;
}
#set_flash{
 margin: 0px;
 padding: 0px;
 text-align: center;
 margin-top: 20px;
}
.clear_left{
 clear: left;
 margin: 0px;
 padding: 0px;
}
#bottom_sub_menu{
 color: #0069ab;
 text-align: right;
 font-size: 11px;
 clear: both;
 margin-bottom: 10px;
 margin-right: 20px;
}
#bottom_sub_menu a{
 color: #0069ab;
 font-size: 11px;
}
#imlogo{
 width: 132px;
 height: 24px;
}
.f11{
 font-size: 11px;
}
.mainText {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	font-style: normal;
	font-weight: normal;
	color: #5D798D;
	text-decoration: none;
	margin-right: 30px;
	}
.mainText a{font-size: 11px;color: #666;}
.mainText table{font-size: 11px; color: #666;}
font{font-size: 11px;}
.mainText table td a{font-size: 11px; color: #666;}
.mainText input{}
.my1{
 color: #666666;
 text-decoration: none;
}
.my2{
 color: #666666;
 text-decoration: none;
}



div#menu_pad{height: 10px;}



.fl{width: 100%;text-align: center;margin-bottom: 5px;margin-top: 5px;}
.fl td{text-align: center;white-space: nowrap;}
.fl td span{margin-left: 10px;}
.fl a{color: #0457b3;}
.fl td a{color: #0457b3;font-size: 12px;margin-left: 10px;}
.fl td table td a{color: #0457b3;}




div#bot_menu{background: #efefef;margin-top: 50px;text-align: center;margin-right: 25px;height: 23px;}
div#bot_menu ul{list-style: none;margin-top: 3px;background: #efefef;}
div#bot_menu ul li{display: inline;color: #666;font-size: 12px;}
div#bot_menu ul li a{font-size: 12px; color: #666;white-space: nowrap;}

select#sel_menu{width: 270px;margin-left: 10px;margin-bottom: 10px;}

div#contacts table{width: 700px;}
div#contacts table td{border-collapse: collapse;color: #666; font-family: Tahoma; font-size: 11px;padding: 5px;}
div#contacts{margin-left: 40px;background: url(/i/lep_b.jpg) no-repeat left top;padding-left: 30px;}

#index_pro{list-style: none;margin-left: 40px;}
#index_pro li{background: url(/i/li_s.gif) no-repeat 0% 100%; padding-left:14px;margin-top: 3px;}