body {font-family:Arial;font-size:10pt;margin:0;color:#333}
a:hover {color:#FF0000}
h1, h2, h3, h4, h5, h6 {font-size:10pt;font-weight:normal;margin:0}

#header {background: #35322B url(../images/backgrounds.gif) repeat-x 0 0;padding-top: 0px;}
#toplinks {background: #CCB url(../images/toplinks.gif) no-repeat left top;color: #554;float: right;font-size: 0.9em;height: 27px;width: 230px;margin-top:-1px}
#toplinks_inner {padding-top: 6px;text-align: center;}
#toplinks a {color: #887;margin-left:5px}
#toplinks a:hover {color: #DDC}
#site_title {color: #998;padding: 0 0 0px;clear:both}
#site_title a {color: #569fd3;text-decoration: none}
#site_title a:hover {color: #484848}
#site_title h1 span {color: #FFFFFF}
#main_wrapper_outer {background: url(../images/grain.gif)}
#main_wrapper_inner {background: url(../images/main_wrapper_inner.gif) repeat-x left top;line-height: 1.4em;padding: 24px 0}
#main {width: 634px}
#main ol, #main ul {margin-left: 40px;margin-bottom:auto}
#main li {margin-top:2px;margin-bottom:2px}
#sidebar {color: #665;width: 220px;border-right: 1px solid #dbebf5}

#btn_top_sub_news_events {margin:0px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:both;border:1px solid #F7D040}
#btn_left_sub_china_Forming_Company {margin:-21px 0px 0px 214px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:left;background-image:url(../images/grain.gif);border:2px solid #CADBEC}
#btn_left_sub_hk_Forming_Company {margin:-21px 0px 0px 214px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:left;background-image:url(../images/grain.gif);border:2px solid #CADBEC}
#btn_left_sub_offshore_Forming_Company {margin:-21px 0px 0px 214px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:left;background-image:url(../images/grain.gif);border:2px solid #CADBEC}
#btn_left_sub_china_trading_logistic {margin:-21px 0px 0px 214px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:left;background-image:url(../images/grain.gif);border:2px solid #CADBEC}
#btn_left_sub_hk_Parking_Service {margin:-21px 0px 0px 214px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:left;background-image:url(../images/grain.gif);border:2px solid #CADBEC}
#btn_left_sub_hk_Other_Service {margin:-103px 0px 0px 214px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;clear:left;background-image:url(../images/grain.gif);border:2px solid #CADBEC}


.left {float:left}
.right {float:right}
.center_wrapper {margin: 0 auto;width: 855px}
.clear,.clearer {clear: both;overflow:hidden}

.header_btn             {border-top:1px solid #E7E7E7;background-image:url(../images/png/top_btn_bg.png);background-repeat:repeat-x;background-position:top;font-weight:bold;padding:4px 10px;white-space:nowrap;text-decoration:none;color: #484848}
.header_btn:hover       {border-top:1px solid #E7E7E7;background-image:url();background-color:#f7d040;background-repeat:repeat-x;background-position:top;font-weight:bold;padding:4px 10px;text-decoration:none;color: #484848}
.header_btn_hover       {border-top:1px solid #E7E7E7;background-image:url();background-color:#f7d040;background-repeat:repeat-x;background-position:top;font-weight:bold;padding:4px 10px;text-decoration:none;color: #484848}
.header_btn_hover:hover {border-top:1px solid #E7E7E7;background-image:url();background-color:#f7d040;background-repeat:repeat-x;background-position:top;font-weight:bold;padding:4px 10px;text-decoration:none;color: #484848;cursor:default}
.header_btn_sub {width:110px;clear:both;display:block;background-color:#FFFFFF;text-align:center;padding:2px 0px;font-weight:bold;text-decoration:none;color: #484848}
.header_btn_sub:hover {width:110px;clear:both;display:block;background-color:#f7d040;text-align:center;padding:2px 0px;font-weight:bold;text-decoration:none;color: #484848}
.header_btn_divide {border-right:1px solid #666666;margin-top:5px}

.footer_btn       {border-bottom:1px solid #E7E7E7;background-image:url(../images/png/bottom_btn_bg.png);background-repeat:repeat-x;background-position:top;font-weight:bold;padding:4px 10px;text-decoration:none;color: #484848}
.footer_btn:hover {border-bottom:1px solid #E7E7E7;background-image:url();background-color:#f7d040;background-repeat:repeat-x;background-position:top;font-weight:bold;padding:4px 10px;text-decoration:none;color: #484848}
.footer_btn_divide {border-right:1px solid #666666;margin-top:4px}


.currentPageLocationDiv {float:left;color:#666666;margin:0 6px}

.recordTitle_style     {background-image:url(../images/png/record_title.png);background-position:top left;padding-left:8px}
.recordTitle_style_end {background-image:url(../images/png/record_title_end.png);background-position:top right;width:8px;float:right}
.recordTitle_font {font-size:12pt;font-weight:bold;padding:4px 0}

.recordBackToTop {background-image:url(../images/gif/arrow_4.gif);background-repeat:no-repeat;background-position:100% 20%;padding-right:20px;padding-bottom:20px;margin-top:4px;text-align:right}

.TOCstyle {background-image:url(../images/png/toc_top.png);background-position:top;background-repeat:no-repeat;background-color:#f7fbfd;margin-top:10px;margin-bottom:0px}
.TOCstyle td {padding:10px}
.TOCstyle_bottom {background-image:url(../images/png/toc_bottom.png);background-position:bottom;background-repeat:no-repeat;height:8px}

.pageCondentHeader {background-color: #F6F6F2;border-bottom: 1px solid #E0E0D4; border-top: 1px solid #E0E0D4; padding:10px; margin-top:10px}

.box {margin-bottom:10px}
.box_title {background: url(../images/png/left_btn_topic.png);color: #333;font-weight: bold;padding:4px 2px 4px 0px}
.box_content {padding: 6px 0}
.box_content ol,ul,li {margin:0;padding:0}
.box_content a {color: #333}
.box li {border-top: 1px solid #dcebf6;list-style-type:none}
.box li:first-child {border-top: none}

.li_lv_1 a {text-decoration:none;padding:1px 0px 1px 6px}
.li_lv_2   {border-top:1px solid #CADBEC}
.li_lv_2 a {text-decoration:none;padding:1px 16px;white-space:nowrap;display:block}
.li_lv_3 a {text-decoration:none;padding:1px 16px 1px 32px;display:block}



.post {
	margin-bottom:10px;
	margin-left:0px;
	margin-top:0px;
	border-left:1px solid #dcebf6;
	border-right:1px solid #dcebf6;
	border-bottom:1px solid #dcebf6;
	padding:10px;
}

.post_title {margin-top:20px;clear:both}
.post_title a,.post_date a {text-decoration: none}
.post_date a:hover,.post_meta a:hover {text-decoration: underline;}

.post_date {
	color: #777;
	margin-bottom: 14px;
}
.post_date a {color: #444;}

.post_meta {
	background: url(../images/grain_light.gif);
	border: 1px solid #E5E5D5;
	padding: 8px 10px;
	margin-top:10px
}
.post_meta a {color: #665;}
.post_meta a:hover {color: #FF0000}
.post_body ol,ul {padding:0}
.post_body a {text-decoration:underline}

.margin_top_bottom_0 {margin-top:0px;margin-bottom:0px;left:-14px;position:relative}
.padding_top_bottom_2 {padding-top:2px;padding-bottom:2px}
.padding_top_bottom_4 {padding-top:4px;padding-bottom:4px}

.a_noUnderLine {text-decoration:none}
.a_noUnderLine:hover {text-decoration:none}
.a_noUnderLine:visited {text-decoration:none}

.bottom_copyright {color:#666666;font-size:8pt;font-family:Verdana}
.font_8pt {font-family:Verdana;font-size:8pt}
.font_10pt {font-family:Verdana;font-size:10pt}
.a_top_btn {text-decoration:none;display:compact;padding-left:10px;padding-right:10px;border-right:1px solid #FFFFFF;float:left;color:#FFFFFF}
.a_top_btn:hover {background-color:#9EA3A9}
.a_location_btn {text-decoration:none;color:#CCCCCC}
.a_location_btn:hover {text-decoration:none;color:#000000}
.a_language_btn {text-decoration:none;color:#CCCCCC}
.a_language_btn:hover {text-decoration:none;color:#000000}
.div_left_main_title {display:block;padding:2px;text-decoration:none;border-bottom:1px solid #EFEFEF;color:#FFFFFF;font-family:Arial;font-weight:bold;padding-left:4px;font-size:10pt}

.a_left_main_btn       {display:block;padding:2px;text-decoration:none;padding-left:10px;color:#FFFFFF;font-family:Arial;font-size:10pt}
.a_left_main_btn:hover {display:block;padding:2px;text-decoration:none;padding-left:10px;font-family:Arial;background-color:#FFFFFF;font-size:10pt;color:#FFAD32}

.a_left_main_btn_sub       {display:block;padding:2px;text-decoration:none;padding-left:10px;color:#FFFFFF;font-family:Arial;font-size:10pt}
.a_left_main_btn_sub:hover {background-color:#FFFFFF;color:#FFAD32;font-size:10pt}

.div_top_main_btn {position:relative;z-index:9;float:left}
.div_top_main_btn h2 {float:left}

.a_left_top_btn_sub {margin:0px;background-color:#FFFFFF;text-decoration:none;display:block;color:#B12727;padding:3px 20px 3px 20px;text-align:center;font-weight:bold;border-bottom:1px solid #B12727}
.a_left_top_btn_sub:hover {color:#FFFFFF;background-color:#B12727;border-bottom:1px solid #B12727}
.ul_btn_left_sub {margin:0px;padding:0px 0px 0px 10px;list-style-type:none}
.li_btn_left_sub {margin:0px;padding:0px;border-bottom:1px solid #141634}
.ul_btn_top_sub {margin:0px;list-style-type:none;padding:0px;z-index:10;position:relative;display:none;border:2px solid #B12727}
.li_top_btn_sub {border-bottom:0px solid #B12727}

.table_1_master {background-color:#F0F0F0}
.table_title    {background-color:#ECECEC}
.table_1        {border-bottom:1px solid #FFFFFF;padding:1px 2px;border-left:1px solid #FFFFFF}
.table_1_sub    {padding-left:14px}
.table_2		{background-color:#FAFAFA}

.table_border_left {border-left:1px solid #CCB;border-bottom:1px solid #CCB;border-right:1px solid #CCB}
.table_border      {border-bottom:1px solid #CCB;border-right:1px solid #CCB}
.table_border_top  {border-top:1px solid #CCB}
.table_border_right  {border-right:1px solid #CCB}
.table_border_r    {border-top:1px solid #CCB;border-right:1px solid #CCB}
.table_padding_left_10 {padding-left:10px}
.table_padding_left_20 {padding-left:20px}

.a_stringbc_left_btn       {background-color:#141634;display:block;color:#FFFFFF;padding:4px 10px 4px 10px}
.a_stringbc_left_btn:hover {background-color:#343654;color:#FFAD32}

.a_bottom_partner:hover {background-color:#353654}


.WFOE_btn       {display:block;background-image:url(../images/grain.gif);float:left;margin-right:4px;margin-bottom:4px;padding-top:1px;padding-bottom:1px;text-decoration:none;font-family:Verdana, Arial;border-top:1px solid #666666;border-bottom:1px solid #666666;width:140px;text-align:center;cursor:pointer}
.WFOE_btn:hover {display:block;background-image:url(../images/grain_light.gif);float:left;margin-right:4px;margin-bottom:4px;padding-top:1px;padding-bottom:1px;text-decoration:none;font-family:Verdana, Arial;border-top:1px solid #000000;border-bottom:1px solid #000000;width:140px;text-align:center;cursor:pointer}

.common_btn       {display:block;background-image:url(../images/grain.gif);float:left;margin-right:4px;margin-bottom:4px;padding:1px 10px 1px 10px;text-decoration:none;font-family:Verdana, Arial;border-top:1px solid #666666;border-bottom:1px solid #666666;text-align:center;cursor:pointer}
.common_btn:hover {display:block;background-image:url(../images/grain_light.gif);float:left;margin-right:4px;margin-bottom:4px;padding:1px 10px 1px 10px;text-decoration:none;font-family:Verdana, Arial;border-top:1px solid #000000;border-bottom:1px solid #000000;text-align:center;cursor:pointer}

.content_table       {border:1px solid #CCCCCC}
.content_table td    {border:1px solid #CCCCCC}
.content_table td td {border:0px}

.page_index_li {border-top: 1px dashed #dcebf6;list-style-type:none;margin-left:-20px;padding:2px 0px 2px 0px}
.page_index_li a:hover {text-decoration:underline}

.big_quote_start {width:30px;background-image:url(../images/gif/big_quote_start.gif);background-position:left bottom;background-repeat:no-repeat}
.big_quote_end   {width:30px;background-image:url(../images/gif/big_quote_end.gif);background-position:right top;background-repeat:no-repeat}

.toc_li_style a {border-top: 1px dashed #C6C6B6;padding:2px 4px;display:inline-block}
.toc_li_style_child a {border-top: 1px dashed #C6C6B6;padding:2px 4px 2px 24px;display:inline-block}

.function_button_style {float:right;background-color:#FFFFFF;padding:0 0 6px 6px;border-left:1px solid #dcebf6;border-bottom:1px solid #dcebf6;position:relative;top:-10px;right:-10px}
.function_button_style a {width:220px;display:block;background-color:#f7fbfd;float:left;margin-bottom:6px;padding:3px 0px;text-decoration:none;border:1px solid #dcebf6;text-align:center;cursor:pointer;clear:both}
.function_button_style a:first-child {background-image:url(../images/png/toc_top.png);background-repeat:no-repeat;background-position:top right;border-top-width:0;border-right-width:0}

#index_PT {margin-left:20px;margin-right:20px}
#index_PT a {display:block;line-height:24px;border-top:1px solid #dcebf6}
#index_PT a:first-child {border-top-width:0px}

.WFOE_costTable {border-width:2px 2px 1px 1px;border:solid #CCCCCC;text-align:center;margin-top:5px}
.WFOE_costTable td {border-left:1px solid #CCCCCC;border-bottom:1px solid #CCCCCC}
.WFOE_costTable_bg {background-color:#FAFAFA}
.WFOE_costTable_shift {padding-left:40px;text-align:left}
.noticeAlert {font-weight:bold;color:#0000FF}

.SAR_group {background-color:#FFFFFF;position:relative;height:136px}
.SAR {text-align:center;font-size:18pt;line-height:26pt;margin-top:8px}
.innerBorder_table {border:1px solid #dcebf6}
.innerBorder_nw {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/border_nw.jpg);position:relative;left: -1px;top:-1px}
.innerBorder_ne {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/border_ne.jpg);position:relative;right:-1px;top:-1px}
.innerBorder_sw {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/border_sw.jpg);position:relative;left: -1px;bottom:-1px}
.innerBorder_se {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/border_se.jpg);position:relative;right:-1px;bottom:-1px}

.PT_table {border:1px solid #dcebf6;background-color:#f7fbfd;margin-top:10px}
.PT_nw {width:8px;height:8px;overflow:hidden;background-image:url(../images/jpg/corner_nw.jpg);background-repeat:no-repeat;position:relative;left: -1px;top:-1px}
.PT_ne {width:8px;height:8px;overflow:hidden;background-image:url(../images/jpg/corner_ne.jpg);background-repeat:no-repeat;position:relative;right:-1px;top:-1px}
.PT_sw {width:8px;height:8px;overflow:hidden;background-image:url(../images/jpg/corner_sw.jpg);background-repeat:no-repeat;position:relative;left: -1px;bottom:-1px}
.PT_se {width:8px;height:8px;overflow:hidden;background-image:url(../images/jpg/corner_se.jpg);background-repeat:no-repeat;position:relative;right:-1px;bottom:-1px}

.blue_bg_table {background-color:#f7fbfd}
.blue_bg_nw {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/ble_bg_nw.jpg);position:relative;left: -1px;top:-1px}
.blue_bg_ne {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/ble_bg_ne.jpg);position:relative;right:-1px;top:-1px}
.blue_bg_sw {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/ble_bg_sw.jpg);position:relative;left: -1px;bottom:-1px}
.blue_bg_se {width:8px;height:8px;overflow:hidden;background-repeat:no-repeat;background-image:url(../images/jpg/ble_bg_se.jpg);position:relative;right:-1px;bottom:-1px}

.incorp_jurisdiction a {float:left;margin:0 4px 4px 0;padding:2px 2px;cursor:pointer;font-size:9pt}

.see_also_link {display:block}

.toc_mask_lv_1 {display: list-item; margin: 4px 0px 0px 40px; list-style-type:disc}
.toc_mask_lv_2 {display: list-item; margin: 4px 0px 0px 80px; list-style-type:circle}
.toc_mask_lv_3 {display: list-item; margin: 4px 0px 0px 120px;list-style-type:square}

.div_in_liStyle {display:list-item; list-style-type:disc; margin-left:30px; margin-top:2px; margin-bottom:2px}



#IA_bg {position:fixed;top:0px;left:0px;width:100%;height:100%;background-image:url(../images/gif/IA_mask.gif)}
#IA_box {width:40%;background-color:#F2F2F2;left:30%;top:35%;position:relative;padding:10px}
#IA_title {margin-bottom:10px;padding-left:7px;font-weight:bold}
#IA_content {border:1px solid #000000;background-color:#FFFFFF;padding:20px;line-height:20px;overflow:auto}
#IA_close {cursor:pointer}