li#btn-business a:link, li#btn-business a:visited {
	background-position:-187px -41px;
}
#category-image {
    min-width:964px;
    width:auto !important;
    width:100%;
    height:113px;
    text-align:center;
    background:#fff url(img/category_image.jpg) no-repeat 50% top;
	position:relative;
}
#category-image .inner-parts {
    margin:0 auto;
    width:964px;
    height:113px;
    text-align:left;
	position:relative;
}
#p-index #category-image h1, #category-image p {
    width:209px;
    height:39px;
    background:#ffffff url(../img/label_category.gif) no-repeat 50% top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
	position:absolute;
    left:47px;
    top:61px;
}
.label-h2-text {
    margin-bottom:5px;
    color:#38732a;
	background-image:url(../../img/common/h2_ipoback.gif);
}

.tab1 caption {
    margin:0;
    padding:10px 15px 9px 15px;
    color:#226017;
    background:#c2e2b9 url(../../img/common/tab1_ipocaptionback.gif) repeat-x left bottom;
    border-right:#ffffff solid 1px;
    border-left:#ffffff solid 1px;
}
.tab1 th {
    padding:8px 15px;
    font-weight:bold;
    color:#ffffff;
    background-color:#669d57;
    border-top:#a3cd90 solid 2px;
    border-left:#a3cd90 solid 2px;
    border-bottom:#a3cd90 solid 2px;
}
.tab1 td {
    padding:10px 15px 9px 15px;
    background-color:#f1f5f0;
    border-bottom:#cdcdcd solid 1px;
}

/* ::::::::::::::::::::::::::::::
PAGE INDEX LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-index .label-h1 {
    background:#ffffff url(img/h1_index.gif) no-repeat left top;
}
#p-index #text1 {
	margin-bottom:5px;
	width:247px;
    height:21px;
	background-image:url(img/text_index_01.gif);
	background-repeat:no-repeat;
	background-position:3px top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}

#p-index #step1 {
	width:600px;
	height:183px;
    background:#fff url(img/pict_index_01.gif) no-repeat left top;
	position:relative;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-index #step2 {
	width:600px;
	height:183px;
    background:#fff url(img/pict_index_02.gif) no-repeat left top;
	position:relative;
}
#p-index #step3 {
	width:600px;
	height:139px;
    background:#fff url(img/pict_index_03.gif) no-repeat left top;
	position:relative;
}
#p-index #step4 {
	width:600px;
	height:106px;
    background:#fff url(img/pict_index_04.gif) no-repeat left top;
	position:relative;
}
#p-index #step1 a, #p-index #step2 a, #p-index #step3 a, #p-index #step4 a{
	display:block;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
} 
#p-index #btn01, #p-index #btn02, #p-index #btn03, #p-index #btn04, #p-index #btn05, #p-index #btn06, #p-index #btn07, #p-index #btn08, #p-index #btn09, #p-index #btn10, #p-index #btn11{
	position:absolute;
}

#p-index #btn01, #p-index #btn01 a, #p-index #btn02, #p-index #btn02 a, #p-index #btn03, #p-index #btn03 a, #p-index #btn04, #p-index #btn04 a, #p-index #btn05, #p-index #btn05 a {
	width:149px;
	height:18px;
}

#p-index #btn01 {
	left:112px;
	top:37px;
}
#p-index #btn01 a {
	background-image:url(img/btn_index_01.gif);
	background-repeat:no-repeat;
}

#p-index #btn02 {
	left:112px;
	top:59px;
}
#p-index #btn02 a {
	background-image:url(img/btn_index_02.gif);
	background-repeat:no-repeat;
}
#p-index #btn03 {
	left:112px;
	top:81px;
}
#p-index #btn03 a {
	background-image:url(img/btn_index_03.gif);
	background-repeat:no-repeat;
}
#p-index #btn04 {
	left:112px;
	top:103px;
}
#p-index #btn04 a {
	background-image:url(img/btn_index_04.gif);
	background-repeat:no-repeat;
}
#p-index #btn05 {
	left:112px;
	top:125px;
}
#p-index #btn05 a {
	background-image:url(img/btn_index_05.gif);
	background-repeat:no-repeat;
}
#p-index #btn01 a:link, #p-index #btn01 a:visited, #p-index #btn02 a:link, #p-index #btn02 a:visited, #p-index #btn03 a:link, #p-index #btn03 a:visited, #p-index #btn04 a:link, #p-index #btn04 a:visited, #p-index #btn05 a:link, #p-index #btn05 a:visited, #p-index #btn06 a:link, #p-index #btn06 a:visited, #p-index #btn07 a:link, #p-index #btn07 a:visited, #p-index #btn08 a:link, #p-index #btn08 a:visited, #p-index #btn09 a:link, #p-index #btn09 a:visited, #p-index #btn10 a:link, #p-index #btn10 a:visited, #p-index #btn11 a:link, #p-index #btn11 a:visited {
	background-position:left top;
}
#p-index #btn01 a:hover, #p-index #btn01 a:active, #p-index #btn02 a:hover, #p-index #btn02 a:active, #p-index #btn03 a:hover, #p-index #btn03 a:active, #p-index #btn04 a:hover, #p-index #btn04 a:active, #p-index #btn05 a:hover, #p-index #btn05 a:active {
	background-position:left -18px;
}

#p-index #btn06 {
	width:149px;
	height:68px;
	left:268px;
	top:36px;
}
#p-index #btn06 a {
	width:149px;
	height:68px;
	background-image:url(img/btn_index_06.gif);
	background-repeat:no-repeat;
}

#p-index #btn06 a:hover, #p-index #btn06 a:active {
	background-position:left -68px;
}
#p-index #btn07 {
	width:149px;
	height:34px;
	left:268px;
	top:108px;
}
#p-index #btn07 a {
	width:149px;
	height:34px;
	background-image:url(img/btn_index_07.gif);
	background-repeat:no-repeat;
}
#p-index #btn07 a:hover, #p-index #btn07 a:active {
	background-position:left -34px;
}
#p-index #btn08 {
	width:100px;
	height:18px;
	left:209px;
	top:10px;
}
#p-index #btn08 a {
	width:100px;
	height:18px;
	background-image:url(img/btn_index_08.gif);
	background-repeat:no-repeat;
}
#p-index #btn08 a:hover, #p-index #btn08 a:active {
	background-position:left -18px;
}
#p-index #btn09 {
	width:100px;
	height:18px;
	left:238px;
	top:10px;
}
#p-index #btn09 a {
	width:100px;
	height:18px;
	background-image:url(img/btn_index_09.gif);
	background-repeat:no-repeat;
}
#p-index #btn09 a:hover, #p-index #btn09 a:active {
	background-position:left -18px;
}
#p-index #btn10 {
	width:149px;
	height:42px;
	left:112px;
	top:41px;
}
#p-index #btn10 a {
	width:149px;
	height:42px;
	background-image:url(img/btn_index_10.gif);
	background-repeat:no-repeat;
}
#p-index #btn10 a:hover, #p-index #btn10 a:active {
	background-position:left -42px;
}
#p-index #btn11 {
	width:149px;
	height:18px;
	left:268px;
	top:41px;
}
#p-index #btn11 a {
	width:149px;
	height:18px;
	background-image:url(img/btn_index_11.gif);
	background-repeat:no-repeat;
}
#p-index #btn11 a:hover, #p-index #btn11 a:active {
	background-position:left -18px;
}

/* ::::::::::::::::::::::::::::::
PAGE DUE-DILIGENCE LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-due-diligence .label-h1 {
    background:#ffffff url(img/h1_due-diligence.gif) no-repeat left top;
}

#p-due-diligence #text1 {
	margin-bottom:1.8em;
	width:600px;
    height:21px;
	background-image:url(img/text_due-diligence_01.gif);
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
/* ::::::::::::::::::::::::::::::
PAGE CAPTIAL LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-capital .label-h1 {
    background:#ffffff url(img/h1_capital.gif) no-repeat left top;
}
#p-capital .pict-parts1 {
    width:600px;
	background-image:url(img/pict_capital_01_back.gif);
	background-repeat:repeat-y;
	background-position:left top;
}
#p-capital .pict-parts1 .pict-inner {
    width:600px;
    color:#ffffff;
    text-align:center;
	background-image:url(img/pict_capital_01_bottom.gif);
	background-repeat:no-repeat;
	background-position:left bottom;
}
#p-capital .pict-parts1 h2.text1, #p-capital .pict-parts1 h2.text2 {
    width:600px;
    height:35px;
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-capital .pict-parts1 h2.text1 {
	background-image:url(img/pict_capital_label1.gif);
}
#p-capital .pict-parts1 h2.text2 {
	background-image:url(img/pict_capital_label2.gif);
}
#p-capital .pict-parts1 .clearfix {
    margin:0 auto;
    padding:12px 0 15px 0;
    width:560px;
}
#p-capital .pict-parts1 p {
    margin:0 auto;
    padding:12px 0 15px 0;
    width:560px;
    text-align:left;
}
#p-capital .pict-parts1 .left {
    margin:0;
    padding:0 0 0 25px;
    width:45%;
    list-style-type:disc;
}
#p-capital .pict-parts1 .right {
    margin:0;
    padding:0 20px 0 0;
    width:45%;
    list-style-type:disc;
}
#p-capital .pict-parts1 li {
    padding-bottom:5px;
}
#p-capital table {
    width:595px;
}
/* ::::::::::::::::::::::::::::::
PAGE MEDIUM-TERM LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-medium-term .label-h1 {
    background:#ffffff url(img/h1_medium-term.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE BUDGETARY-CONTROL LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-budgetary-control .label-h1 {
    background:#ffffff url(img/h1_budgetary-control.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE ACCOUNTING-SYSTEM LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-accounting-system .label-h1 {
    background:#ffffff url(img/h1_accounting-system.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE CORPORATE-GOVERNANCE LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-corporate-governance .label-h1 {
    background:#ffffff url(img/h1_corporate-governance.gif) no-repeat left top;
}
#p-corporate-governance #text1 {
	margin-bottom:1.8em;
	width:598px;
    height:58px;
	background-image:url(img/text_c-r_01.gif);
	background-repeat:no-repeat;
	background-position:left top;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-corporate-governance #pict-parts1 {
    width:600px;
	height:585px;
	text-align:left;
	background-image:url(img/pict_c-r_01.gif);
	background-repeat:no-repeat;
	background-position:left top;
	position:relative;
}


#p-corporate-governance #btn01, #p-corporate-governance #btn02, #p-corporate-governance #btn03, #p-corporate-governance #btn04, #p-corporate-governance #btn05{
	position:absolute;
}
#p-corporate-governance #btn01 a, #p-corporate-governance #btn02 a, #p-corporate-governance #btn03 a, #p-corporate-governance #btn04 a, #p-corporate-governance #btn05 a{
	display:block;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-corporate-governance #btn01, #p-corporate-governance #btn01 a{
	width:147px;
	height:136px;
	background-repeat:no-repeat;
}
#p-corporate-governance #btn01{
	left:353px;
	top:205px;
}
#p-corporate-governance #btn01 a{
	background-image:url(img/btn_c-r_01.gif);
}
#p-corporate-governance #btn01 a:link, #p-corporate-governance #btn01 a:visited {
	background-position:left top;
}
#p-corporate-governance #btn01 a:hover, #p-corporate-governance #btn01 a:active {
	background-position:-147px top;
}

#p-corporate-governance #btn02, #p-corporate-governance #btn02 a{
	width:134px;
	height:34px;
	background-repeat:no-repeat;
}
#p-corporate-governance #btn02{
	left:185px;
	top:92px;
}
#p-corporate-governance #btn02 a{
	background-image:url(img/btn_c-r_02.gif);
}
#p-corporate-governance #btn02 a:link, #p-corporate-governance #btn02 a:visited {
	background-position:left top;
}
#p-corporate-governance #btn02 a:hover, #p-corporate-governance #btn02 a:active {
	background-position:left -34px;
}

#p-corporate-governance #btn03, #p-corporate-governance #btn03 a{
	width:86px;
	height:35px;
	background-repeat:no-repeat;
}
#p-corporate-governance #btn03{
	left:0px;
	top:213px;
}
#p-corporate-governance #btn03 a{
	background-image:url(img/btn_c-r_03.gif);
}
#p-corporate-governance #btn03 a:link, #p-corporate-governance #btn03 a:visited {
	background-position:left top;
}
#p-corporate-governance #btn03 a:hover, #p-corporate-governance #btn03 a:active {
	background-position:left -35px;
}

#p-corporate-governance #btn04, #p-corporate-governance #btn04 a{
	width:91px;
	height:37px;
	background-repeat:no-repeat;
}
#p-corporate-governance #btn04{
	left:74px;
	top:543px;
}
#p-corporate-governance #btn04 a{
	background-image:url(img/btn_c-r_04.gif);
}
#p-corporate-governance #btn04 a:link, #p-corporate-governance #btn04 a:visited {
	background-position:left top;
}
#p-corporate-governance #btn04 a:hover, #p-corporate-governance #btn04 a:active {
	background-position:left -37px;
}


#p-corporate-governance #btn05, #p-corporate-governance #btn05 a{
	width:90px;
	height:37px;
	background-repeat:no-repeat;
}
#p-corporate-governance #btn05{
	left:363px;
	top:543px;
}
#p-corporate-governance #btn05 a{
	background-image:url(img/btn_c-r_05.gif);
}
#p-corporate-governance #btn05 a:link, #p-corporate-governance #btn05 a:visited {
	background-position:left top;
}
#p-corporate-governance #btn05 a:hover, #p-corporate-governance #btn05 a:active {
	background-position:left -37px;
}


/* ::::::::::::::::::::::::::::::
PAGE APPLICATION LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-application .label-h1 {
    background:#ffffff url(img/h1_application.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE SUPPORT LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-support .label-h1 {
    background:#ffffff url(img/h1_support.gif) no-repeat left top;
}
/* ::::::::::::::::::::::::::::::
PAGE AFTER LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-after .label-h1 {
    background:#ffffff url(img/h1_after.gif) no-repeat left top;
}
#p-after .label-h2-text {
    margin-bottom:0;
}
#p-after #pict-parts {
    width:600px;
	height:365px;
	text-align:left;
	background-image:url(img/pict_after.gif);
	background-repeat:no-repeat;
	background-position:left top;
	position:relative;
}

#p-after #pict-parts #btn01{
	position:absolute;
	left:29px;
	top:302px;
}
#p-after #btn01 a{
	display:block;
	width:125px;
	height:24px;
	background-image:url(img/btn_after_ms.gif);
	background-repeat:no-repeat;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-after #btn01 a:link, #p-after #btn01 a:visited {
	background-position:left top;
}
#p-after #btn01 a:hover, #p-after #btn01 a:active {
	background-position:left -24px;
}

#p-after #btn02{
	position:absolute;
	left:29px;
	top:326px;
}
#p-after #btn02 a{
	display:block;
	width:125px;
	height:26px;
	background-image:url(img/btn_after_ma.gif);
	background-repeat:no-repeat;
	text-indent: -9000px;
/*\*/
	overflow: hidden;
/**/
}
#p-after #btn02 a:link, #p-after #btn02 a:visited {
	background-position:left top;
}
#p-after #btn02 a:hover, #p-after #btn02 a:active {
	background-position:left -26px;
}




/* ::::::::::::::::::::::::::::::
PAGE RESULTS LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#p-results .label-h1 {
    background:#ffffff url(img/h1_results.gif) no-repeat left top;
}
#p-results .tab1 th {
    padding:9px 3px;
    text-align:center;
    vertical-align:middle;
    border-top:#adcea9 solid 2px;
    border-left:#adcea9 solid 2px;
    border-right:#adcea9 solid 2px;
    border-bottom:#adcea9 solid 2px;
}
#p-results .tab1 td{
    padding:4px 3px;
}

/* ::::::::::::::::::::::::::::::
SUBNAVI LAYOUT STYLE
:::::::::::::::::::::::::::::: */
#subnavi-parts li#btn-s-ms a:link, #subnavi-parts li#btn-s-ms a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_ms.gif) no-repeat left 50%;
}
#subnavi-parts li#btn-s-ms a:hover, #subnavi-parts li#btn-s-ms a:active {
	background:#ffffff url(../../img/common/li_subnavi_ms.gif) no-repeat -245px 50%;
}
#subnavi-parts li#btn-s-ipo a:link, #subnavi-parts li#btn-s-ipo a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_ipotop.gif) no-repeat left 50%;
}
#subnavi-parts li#btn-s-ipo a:hover, #subnavi-parts li#btn-s-ipo a:active {
	background:#ffffff url(../../img/common/li_subnavi_ipotop.gif) no-repeat -245px 50%;
}
#subnavi-parts li#btn-s-ma a:link, #subnavi-parts li#btn-s-ma a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_ma.gif) no-repeat left 50%;
}
#subnavi-parts li#btn-s-ma a:hover, #subnavi-parts li#btn-s-ma a:active {
	background:#ffffff url(../../img/common/li_subnavi_ma.gif) no-repeat -245px 50%;
}

#subnavi-parts #btn-s-ipo a {
    padding:7px 5px 7px 28px;
    width:212px;
    color:#608951;
	background:#ffffff url(../../img/common/li_subnavi_level2-ipotop.gif) no-repeat left 50%;
}
* html #subnavi-parts #btn-s-ipo a {
    width:245px;
}

#p-index #subnavi-parts #btn-s-ipo a{
	background:#ffffff url(../../img/common/li_subnavi_ipo.gif) no-repeat -245px 50%;
}
#p-due-diligence #btn-s-ipo-due-diligence a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-capital #btn-s-ipo-capital a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-medium-term #btn-s-ipo-medium-term a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-budgetary-control #btn-s-ipo-budgetary-control a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-accounting-system #btn-s-ipo-accounting-system a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-corporate-governance #btn-s-ipo-corporate-governance a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-j-sox #btn-s-ipo-j-sox a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-application #btn-s-ipo-application a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-support #btn-s-ipo-support a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}
#p-after #btn-s-ipo-after a{
	background:#ffffff url(../../img/common/li_subnavi_level2.gif) no-repeat -245px 50%;
}

#subnavi-parts li.level2 a:link, #subnavi-parts li.level2 a:visited {
    color:#666666;
	background:#f3f1e6 url(../../img/common/li_subnavi_level2_ipo.gif) no-repeat left 50%;
}
#subnavi-parts li.level2 a:hover, #subnavi-parts li.level2 a:active {
	background:#ffffff url(../../img/common/li_subnavi_level2_ipo.gif) no-repeat -245px 50%;
}

#subnavi-parts #btn-s-ipo-results a, #subnavi-parts #btn-s-ipo-results a:link, #subnavi-parts #btn-s-ipo-results a:visited{
	padding-top:14px;
	padding-bottom:14px;
	background:#ffffff url(../../img/common/li_ipo_results.gif) no-repeat left 50%;
}
#p-results #subnavi-parts #btn-s-ipo-results a,  #subnavi-parts #btn-s-ipo-results a:hover, #subnavi-parts #btn-s-ipo-results a:active{
	padding-top:14px;
	padding-bottom:14px;
	background:#ffffff url(../../img/common/li_ipo_results.gif) no-repeat -245px 50%;
}