/* Getting the new tags to behave */
article, aside, audio, canvas, command, datalist, details, embed, figcaption, figure, footer, header, hgroup, keygen, meter, nav, output, progress, section, source, video{display:block}
mark, rp, rt, ruby, summary, time{display:inline }
/* Left & Right alignment */
.left {float:left}
.right {float:right}
.wrapper {width:100%;overflow:hidden}



/******* Global properties *******/
body{
    background:#fff;
    border:0;    font:14px "Trebuchet MS", Arial, Helvetica, sans-serif;color:#696969;line-height:22px;
}
/*.ic, .ic a {border:0;float:right;background:#fff;color:#f00;width:50%;line-height:10px;font-size:10px;margin:-220% 0 0 0;overflow:hidden;padding:0}*/
/*.css3{border-radius:8px;-moz-border-radius:8px;-webkit-border-radius:8px;box-shadow:0 0 4px rgba(0, 0, 0, .4);-moz-box-shadow:0 0 4px rgba(0, 0, 0, .4);-webkit-box-shadow:0 0 4px rgba(0, 0, 0, .4);position:relative}*/
.body1{background:#fff}
.body2{background:url(../images/bg_top2blau.gif) bottom repeat-x}
.body3{
    background:#D3E4F9;
    box-shadow:0 8px 8px -6px rgba(0, 0, 0, 0.7) inset;
}
.body3{background:url(../images/fondoGris.png) top center repeat}
.body4 { background:#1A42C2;}
.body5{background:url(../images/bg_top_img_blau.jpg) center bottom no-repeat}

.main {margin:0 auto;width:940px}

a{color:#696969;text-decoration:underline;outline:none}
a:hover{text-decoration:none}
h1{float:left}
/*h2{font-size:40px;font-style:normal;font-weight:400;line-height:1.2em;padding:38px 0 11px 0;color:#000;letter-spacing:-1px}
h2.under{border-bottom:1px solid #386dff;margin-bottom:25px}*/
h4{font-size:26px;line-height:1.2em;color:#fff;font-weight:400;padding:43px 0 15px 0}
h6{font-size:20px;line-height:1.2em;color:#000;padding:0 0 5px 0;font-style:normal;font-weight:400}
p{padding-bottom:22px}
/******* FI Global properties *******/

/* ============================= header MENU ====================== */
header{padding-top:13px;height:148px}
#logo{display:block;background:url(../images/logo.png) 0 0 no-repeat;background-size:115px;width:250px;height:115px;text-indent:-9999px}
/*#tel{
    text-align:right;
    font-size:20px;
    height:22px;
}*/
#menu {float:right;padding-top:52px}
#menu li {float:left;padding-left:1px;width:120px;} /*===Ideal per 4 elements===*/
#menu li a{display:block;font:16px "Trajan Pro", "Trebuchet MS", Arial, Helvetica, sans-serif;line-height:1.2em;color:#bbb;text-transform:none;text-decoration:none;text-align:center;letter-spacing:-1px;height:63px;font-style:normal;font-weight:700}
#menu li a span{font-size:13px;line-height:1.2em;color:#666666;display:block;letter-spacing:-1px;margin-top:-3px;font-weight:normal}
#menu li a:hover, #menu .active a{
  color:#2e3093;
}
#menu li a:hover div, #menu .active a div{
    background:#000;
    width:60px;
    color:#fff;
}
#menu #nav1 a{background:url(../images/menu_sprite.png) 25px -61px no-repeat;}
#menu #nav1 a:hover, #menu #nav1.active a{background:url(../images/menu_sprite.png) 25px 14px no-repeat;}
#menu #nav2 a{background:url(../images/menu_sprite.png) -76px -61px no-repeat;}
#menu #nav2 a:hover, #menu #nav2.active a{background:url(../images/menu_sprite.png) -76px 14px no-repeat;}
#menu #nav3 a{background:url(../images/menu_sprite.png) -180px -61px no-repeat;}
#menu #nav3 a:hover, #menu #nav3.active a{background:url(../images/menu_sprite.png) -180px 14px no-repeat;}
#menu #nav4 a{background:url(../images/menu_sprite.png) -280px -61px no-repeat;}
#menu #nav4 a:hover, #menu #nav4.active a{background:url(../images/menu_sprite.png) -280px 14px no-repeat;}
#menu #nav5 a{background:url(../images/menu_sprite.png) -377px -61px no-repeat;}
#menu #nav5 a:hover, #menu #nav5.active a{background:url(../images/menu_sprite.png) -377px 14px no-repeat;}

#menu_superior{
    height:125px;
}

/* ============================= FI header MENU ====================== */
/* ============================= PEU PAGINA FOOTER =====================*/
section.subpeu {
    color:#D9E4F0;
    width: 224px; 
	float: left;
	position: relative;
	padding-left: 3px;
	border-top: 6px solid rgb(244,145,23);
	-webkit-transition:border 0.4s ease-in;
    -moz-transition:border 0.4s ease-in;  
    -o-transition:border 0.4s ease-in;  
    transition:border 0.4s ease-in;    
    margin-left:10px;
    margin-top:17px;
}

section.subpeu:hover {
	border-top: 6px solid rgb(227,119,7);
	-webkit-transition:border 0.3s ease-in;
    -moz-transition:border 0.3s ease-in;  
    -o-transition:border 0.3s ease-in;  
    transition:border 0.3s ease-in;  
}

section.subpeu h2 {
    padding:0px;
    margin: 13px 0; 
    color: #F49117; 
    font: 16px "trebuchet ms", "Lucida Grande","Trajan Pro","ClarendonRoman",Georgia,Times,serif;
    letter-spacing: -0.05em;
}

section.subpeu p {
	width: 224px;
      	font: 13px "trebuchet ms","Lucida Grande","Trajan Pro","ClarendonRoman", Georgia, Times, serif;
}

section.subpeu.primera {
        margin-left:0px;
}
/* ============================= FI PEU PAGINA FOOTER =====================*/
        
/******* PORTADA ********/

/* ============================= SLIDER PORTADA ====================== */
.slider{top:138px;position:absolute;z-index:1}
.slider .items{display:none}
.slider  .pagination{position:absolute;z-index:2;bottom:47px;left:432px}
.slider  .pagination li{float:left;padding-right:4px}
.slider  .pagination a{display:block;width:16px;height:16px;text-indent:-9999px;background:url(../images/buttons.png) right 0 no-repeat}
.slider  .pagination a:hover, .slider  .pagination .current a{background-position:left}
/* ============================= FI SLIDER PORTADA ====================== */
/* ============================= SECCIONS PORTADA ====================== */
.seccions_portada h3{font-size:21px;color:#190FA5;line-height:1.2em;letter-spacing:-0px;padding-bottom:16px;font-weight:400;font-style:normal;font-family:"trebuchet ms",lucida grande;}
.seccions_portada h3 span{display:inline-block;margin-top:5px;margin-left:10px;}
.seccions_portada ul{
    list-style: none outside url(../images/llista_portada.png);
    padding-left:20px;
}
.seccions_portada .link1 {
    padding-left:10px;
}
.seccions_portada .cols{ width:201px;}
.seccions_portada .cols:hover {
  background: none repeat scroll 0 0 #DCD8C8;
  cursor: pointer;
}
.seccions_portada .pad_left1{
    margin-left: -6px;
    padding: 10px 20px;
}
/* ============================= FI SECCIONS PORTADA ====================== */
/* ============================= ACTUALITAT PORTADA ====================== */
.wrapper.actualitat_portada {
  margin-top: 30px;
}
.actualitat_portada h3{font-size:25px;color:#000;letter-spacing:-0px;font-weight:400;font-style:normal;font-family:trebuchet ms,arial;margin-bottom: 10px;}
.actualitat div {margin-bottom:10px;}

.data_actualitat {
  font-size: 13px;
  font-style: italic;
  padding-top:13px;
}
.data_actualitat2 {
    background: none repeat scroll 0 0 #F49117;
    color: #FFFFFF;
    font-family: "trebuchet ms",arial;
    line-height: 1.272em;
    width: 80px;
    padding: 4px 12px;
    text-align:center;
}
.titol_actualitat, .titol_actualitat > a  {
  color: #190FA5;
  font-family: trebuchet ms,arial;
  font-size: 18px;
  font-style: normal;
  font-weight: normal;
  text-decoration: none;
}

.text_actualitat {
  padding-top:10px;
}

.text_actualitat > p > a{
  text-decoration:none;
}
.text_actualitat > p{
    text-align:justify;
}

.actualitat table tr{
    border-bottom:1px dashed #ccc;
}

.actualitat table td{
  padding-right: 10px;
  padding-bottom: 0px;
  padding-left: 10px;
    
}

.actualitat table tr:hover{
  background:rgba(255,153,51,0.2);
}

/* ============================= FI ACTUALITAT PORTADA ====================== */

/* ============================= content ====================== */
#content{padding-top:25px;padding-bottom:36px}
#content2{padding-bottom:50px}

.pad_left2{padding-left:40px}
.pad_bot1{padding-bottom:8px}
.pad_bot2{padding-bottom:40px}
.marg_right1{margin-right:20px}
.link1, .amaga, #serv0_content li{color:#F49117;font-style:normal;cursor:pointer;}
/*.testimonials{width:100%;position:relative;z-index:1;height:210px;overflow:hidden}
#testimonials div{background:url(../images/bg_testimonials.gif) 0 bottom no-repeat #f5f5f5;padding:25px 27px 53px 29px}
#testimonials span{display:block;padding:0 0 0 11px;font-style:normal}
.testimonials li{height:210px}
.up, .down{position:absolute;z-index:2;bottom:8px;right:0;width:32px;height:32px;display:block}
.up{right:33px;background:url(../images/marker_up.gif) 0 0 no-repeat}
.down{background:url(../images/marker_down.gif) 0 0 no-repeat}
.up:hover, .down:hover{background-position:bottom}*/
.color1{color:#F49117}
.color2{color:#2E3093}
.list1{background:url(../images/line_hor1.png) 10px 0 no-repeat;padding-top:1px}
.list1 li{background:url(../images/line_hor1.png) 10px bottom no-repeat;line-height:29px}
.list1 a{color:#696969;text-decoration:none;font-style:normal;padding-left:14px;background:url(../images/marker_1.gif) 0 6px no-repeat}
.list1 a:hover{color:#fff}
.address{background:url(../images/line_hor1.png) 0px 0 no-repeat;padding-top:1px}
.address li{
    background:url(../images/line_hor1.png) 0px bottom no-repeat;
  /*  line-height:29px;*/
    font-style:normal}
.address span{padding-left:4px;float:left;width:32px}
.address a{color:#fff}
#icons{background:url(../images/line_hor1.png) 23px 0 no-repeat;padding-top:1px}
#icons li{background:url(../images/line_hor1.png) 23px bottom no-repeat;line-height:29px}
#icons a{color:#696969;text-decoration:none;font-style:normal;display:inline-block}
#icons img{float:left;margin-right:9px;margin-top:5px}
#icons a:hover{color:#fff}
/*--- tabs begin ---*/
/*.tabs {}
.tabs ul.nav {float:left;padding-left:372px;padding-bottom:24px}
.tabs ul.nav li{padding-right:1px;float:left}
.tabs ul.nav li a{display:block;position:relative;width:32px;height:32px;font-size:19px;color:#fff;line-height:32px;background:#60b000;text-decoration:none;text-align:center}
.tabs ul.nav .selected a, .tabs ul.nav  a:hover{background:#696969}
.tabs .tab-content {display:none}*/
/*--- tabs end ---*/
#address span{float:left;width:80px}
#address_contactar span{float:left;width:73px}
/* ============================= footer ====================== */
/*.footer {
    padding:30px 0 18px 0;
    font-style:normal;
    color:#D9E4F0;
    height:100px;
    background:#386dff;
}
.footer a{color:#fff}
.footer a:hover{}*/

/*#newsletter{}
#newsletter .input{background:#fff;padding:6px 18px;width:184px;height:18px;font:14px "Trebuchet MS", Arial, Helvetica, sans-serif;font-style:inherit;color:#b4b4b4;margin:0}
#newsletter .input:focus{color:#696969}
#newsletter .wrapper{min-height:40px}
#newsletter a{float:right;width:90px;height:32px;background:#fff;line-height:32px;color:#000;font-weight:bold;text-align:center;font-style:normal;text-decoration:none}
#newsletter a:hover{background:#60b000;color:#fff}
*/

/*******PAGINA QUI SOM*******/

#qui_som .perque_escollirnos{ 
    background: none repeat scroll 0 0 #DCD8C8;
    border-top: 6px solid #F49117;
    float: left;
    margin-top: 80px;
    padding: 9px 20px 0 20px;
    width: 280px;
}
#qui_som .col4{
    float: left;
    margin-top: 30px;
    width: 590px;
}
#qui_som .color1 {
  color: #F49117;
  font-weight: bold;
}
#qui_som .dropcap_1 {
  background: url("../images/dropcapTaronjaTrans2.gif") no-repeat scroll 0 0 transparent;
  color: #FFFFFF;
  float: left;
  font-size: 25px;
  font-weight: 700;
  height: 45px;
  line-height: 42px;
  margin-bottom: 10px;
  margin-right: 15px;
  margin-top: 2px;
  text-align: center;
  width: 45px;
  background-size:45px;
}

#qui_som .marg_right1 {
  margin-right: 30px;
}
#qui_som .pad_bot1 {
  padding-bottom: 22px;
}
#qui_som  h5{
    font:22px "trebuchet ms","Trajan Pro";
    font-weight:bold;
    color: #2E3093;
    padding:10px 0;
}
#qui_som h3{
    font-family: "trebuchet ms",lucida grande;
    font-size: 20px;
    font-style: normal;
    font-weight: 400;
    letter-spacing: 0;
    margin-bottom: 10px;
    color: #2E3093;
    padding: 0 0 11px 0;
}
#qui_som p {
text-align:justify;    
}
#qui_som figure {
    width:210px;    
    margin:2px 20px 5px 0
}
#objectiu{
    background: url("../images/cometes.png") no-repeat scroll 10px 10px #F4F4F4;
    border: 1px solid #DDDDDD;
    padding: 20px 20px 20px 75px;
    font-style:italic;
}
/*******FI PAGINA QUI_SOM*******/
/*******PAGINA SERVEIS*******/
.content_serv .logo_serv{float:left;}
.content_serv h5{font-size:21px;color:#190FA5;line-height:1.2em;letter-spacing:-0px;padding-bottom:0px;font-weight:400;font-style:normal;font-family:"trebuchet ms",lucida grande;}
.content_serv h5 span{display:inline-block;margin-top:5px;margin-left:10px;}


.content_serv h5 .dropcap{float:left;width:60px;height:58px;margin-top:0px;margin-right:10px;color:#fff;text-align:center}
.content_serv h5 .dropcap span{font-weight:400;font-size:14px;line-height:1.2em;display:block;margin-top:-8px}
.content_serv #icono_fiscalitat{background:url(../images/fiscalitat.png) 0 0 no-repeat;margin-top: -10px;}
.content_serv #icono_comptabilitat{background:url(../images/comptabilitat.png) 0 0 no-repeat;margin-top: -10px;}
.content_serv #icono_auditories{background:url(../images/auditories.png) 0 0 no-repeat;margin-top: -10px;}
.content_serv #icono_consultoria{background:url(../images/consultoria.png) 0 0 no-repeat;margin-top: -10px;}
.content_serv #icono_negociacio{background:url(../images/negociacio.png) 0 0 no-repeat;margin-top: -10px;}

.content_serv > span {
    padding: 0 30px 0 10px;
    text-align: justify;
}

#serv0_content ul, #serv1_content ul, #serv2_content ul, #serv3_content ul, #serv4_content ul{
    list-style: none outside url(../images/llista_portada.png);
    padding-left:20px;
}
    
#serv0_content > div {
    float:left;
}

#serv0_content #fiscal_dreta{
    padding:15px 20px;
    text-align:justify;
}
#serv0_content li{
    text-decoration:underline;
}

#serv0_content li.actiu{
    text-decoration:none;
    cursor:text;
}

#serv0_content .actiu{
    color:#2E3093;
}

#fiscal_esquerra{
    width:35%;   
}

#fiscal_dreta{
    background:none repeat scroll 0 0 rgba(246, 145, 22, 0.5);
    margin-top:20px;
    width:55%;   
}
#clear_fiscal{
    clear:both;
    width:100%;
    float:right;
}
.alg_dreta{
    text-align:right;
}
.amaga{
    text-align:right;    
}
article.serveis{
    margin-top: 27px;
}

article.serveis ul{
    list-style: square;
    margin-left:40px;
    margin-top: 10px;
}

article figure.dreta, article .requadre_serv.dreta{
    float:right;
}

article figure{
    float:left;
    width:20%;
}

article .content_serv  h5{
    font:22px "trebuchet ms","Trajan Pro";
    font-weight:bold;
    color: #2E3093;
    padding-top:10px;
    padding-bottom: 4px;
}

article .requadre_serv {
   /* width: 75%;*/
   width:100%;
}

article .content_serv {
    width:95%; /*treure si hi ha imatges*/
    box-shadow:8px 8px 10px -4px rgba(0, 0, 0, 0.7);
   /* background: none repeat scroll 0 0 rgba(246, 145, 22, 0.3);*/
   background: #DCD8C8;
    border-top: 6px solid #F49117;
 /*   border: 6px solid #F49117;
    border-radius: 15px 15px 15px 15px;*/
    float:left;
    padding: 10px 15px;
    position: relative;
    transition: border 0.4s ease-in 0s;
    margin: 0 13px 13px 0;
}
/*******FI PAGINA SERVEIS*******/
/******* FORMS *******/
#ContactForm {margin-top:-4px}
#ContactForm span{width:70px;float:left;line-height:26px}
#ContactForm .wrapper{min-height:30px}
#ContactForm .textarea_box{min-height:275px;width:100%;overflow:hidden;padding-bottom:6px}
#ContactForm {}
#ContactForm {}
#ContactForm a{margin-left:10px;float:right;width:62px;font-style:normal;font-weight:bold;color:#fff;height:32px;line-height:32px;text-decoration:none;background:#386dff;text-align:center}
#ContactForm a:hover{background:#080808}
#resposta, #direccio_mapa{
    text-align:left;
    font-size:15px;
    font-style:normal;
    }
#resposta{margin-left:20px;}
#direccio_mapa{margin-left:10px;text-decoration:none;}

#ContactForm .input {
    width:269px;
    height:18px;
  /*  border:1px solid #e5e5e5;*/
  border-style:none none solid;
  border-width:medium medium 1px;
    background:#fff;
    background:none repeat scroll 0 0 transparent;
    padding:3px 5px;
    color:#696968;
    font:14px "Trebuchet MS", Arial, Helvetica, sans-serif;
    font-style:italic;
    margin:0;
    }
#ContactForm textarea {overflow:auto;width:588px;height:258px;border:1px solid #e5e5e5;background:#fff;padding:3px 5px;color:#696968;font:14px "Trebuchet MS", Arial, Helvetica, sans-serif;font-style:italic;margin:0}
/******* FI FORMS *******/