html, body {margin: 0px; padding: 0px; width: 100%; height: 100%;}

body { 
  background: #fff;  
  scrollbar-face-color: #2A4E92; 
  scrollbar-highlight-color: #ffffff; 
  scrollbar-shadow-color: #ffffff; 
  scrollbar-3dlight-color: #2A4E92; 
  scrollbar-arrow-color: white; scrollbar-track-color: #ffffff; 
  scrollbar-darkshadow-color: #000000; 
  color: #003399;  
  text-decoration : none;
  font-family : Arial, Helvetica, sans-serif ;
  font-size : 10pt;
}

#head-bg	{width: 100%; height: 160px; background: #fff url(body-calc.gif) 50% 0 no-repeat; }
.nocss				{display:none;}
.clr				{clear:both; display:block; height:1px; font-size:1px;}
.ir				{position: absolute; top: 0px; left: 0px; display: block;}
a .ir				{cursor:pointer;}
a img 				{border: 0px}
#head				{
					position:relative;
					width: 760px;
					height: 100px;
					margin: 0px auto;	
					}
#head h1			{
					position:absolute;
	 				width: 140px;
					height: 59px;
					top: 20px;
					left: 13px;
					font-size: 18px;
					color:#284e91;
					font-weight:normal;
					text-align: center;
					overflow: hidden;
					}

#head h1 .ir		{
					width: 140px;
					height: 59px;
					background: url(../common/images/layout/heading/h1.gif) 0 0 no-repeat;
					}



P {

  font-family : Arial, Helvetica, sans-serif ;
  font-size : 10pt;
  margin-bottom : 5px;
  margin-top : 10px;
  color: #003399;  
}

H1 {
  font-family : Arial, Helvetica, sans-serif ;
  font-size : 14pt;
  text-decoration: none;
  color: #003399;  
  margin-bottom : 1px;
  margin-top : 5px;
  font-style : normal;
  font-weight : bold;
}

H2 {
  font-size : 12pt;
  text-decoration: none;
  color: #003399;  
  margin-bottom : 1px;
  margin-top : 7px;
  font-style : normal;
  font-weight : bold;
}

H3 {
  font-size : 10pt;
  text-decoration: none;
  color: #003399;  
  margin-bottom : 1px;
  margin-bottom : 3px;
  font-weight : bold;
}

UL {
  margin-top : 0px;
  margin-bottom : 0px;
  color: #003399;  
}

OL {
  margin-top : 0px;
  margin-bottom : 0px;
  color: #003399;  
}

DIV {
  margin-top : 0px;
  margin-bottom : 0px;
}

TD, TR  {
  font-family : Arial,Helvetica, sans-serif ;
  font-size : 10pt;
  color: #003399;  
}

A {
  color: #0000CC;
  text-decoration: underline;
}

A:link { 
  color: #0000CC; 
  text-decoration: underline; 
} 

A:visited { 
  color: #003399; 
  text-decoration: underline;
} 

A:hover { 
  color: #ff0000; 
  text-decoration: underline; 
}

HR {
  color: #003399;  
  margin-bottom : 2px;
  margin-bottom : 5px;
}

.required label {
  color: darkred;
}

input, select, textarea {
  margin-right: 0.2em;
  vertical-align: middle;
}

#foot				{
					position: relative;
					width: 760px;
					height: 40px;
					padding-top: 13px;
					}

#foot p				{
					color: #b2b2b2;
					font-size: 80%; /*10px*/
					padding-left: 190px;
					}
#foot a				{color: #b2b2b2; text-decoration: none;}
#foot a:hover		{text-decoration: underline}