');mask-image:url('data:image/svg+xml;utf8, ');mask-mode:alpha;-webkit-mask-position:center;mask-position:center;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-size:contain;mask-size:contain}}.wp-block-image :where(.has-border-color){border-style:solid}.wp-block-image :where([style*=border-top-color]){border-top-style:solid}.wp-block-image :where([style*=border-right-color]){border-right-style:solid}.wp-block-image :where([style*=border-bottom-color]){border-bottom-style:solid}.wp-block-image :where([style*=border-left-color]){border-left-style:solid}.wp-block-image :where([style*=border-width]){border-style:solid}.wp-block-image :where([style*=border-top-width]){border-top-style:solid}.wp-block-image :where([style*=border-right-width]){border-right-style:solid}.wp-block-image :where([style*=border-bottom-width]){border-bottom-style:solid}.wp-block-image :where([style*=border-left-width]){border-left-style:solid}.wp-block-image figure{margin:0}.wp-lightbox-container{display:flex;flex-direction:column;position:relative}.wp-lightbox-container img{cursor:zoom-in}.wp-lightbox-container img:hover+button{opacity:1}.wp-lightbox-container button{align-items:center;-webkit-backdrop-filter:blur(16px) saturate(180%);backdrop-filter:blur(16px) saturate(180%);background-color:#5a5a5a40;border:none;border-radius:4px;cursor:zoom-in;display:flex;height:20px;justify-content:center;opacity:0;padding:0;position:absolute;right:16px;text-align:center;top:16px;transition:opacity .2s ease;width:20px;z-index:100}.wp-lightbox-container button:focus-visible{outline:3px auto #5a5a5a40;outline:3px auto -webkit-focus-ring-color;outline-offset:3px}.wp-lightbox-container button:hover{cursor:pointer;opacity:1}.wp-lightbox-container button:focus{opacity:1}.wp-lightbox-container button:focus,.wp-lightbox-container button:hover,.wp-lightbox-container button:not(:hover):not(:active):not(.has-background){background-color:#5a5a5a40;border:none}.wp-lightbox-overlay{box-sizing:border-box;cursor:zoom-out;height:100vh;left:0;overflow:hidden;position:fixed;top:0;visibility:hidden;width:100%;z-index:100000}.wp-lightbox-overlay .close-button{align-items:center;cursor:pointer;display:flex;justify-content:center;min-height:40px;min-width:40px;padding:0;position:absolute;right:calc(env(safe-area-inset-right) + 16px);top:calc(env(safe-area-inset-top) + 16px);z-index:5000000}.wp-lightbox-overlay .close-button:focus,.wp-lightbox-overlay .close-button:hover,.wp-lightbox-overlay .close-button:not(:hover):not(:active):not(.has-background){background:none;border:none}.wp-lightbox-overlay .lightbox-image-container{height:var(--wp--lightbox-container-height);left:50%;overflow:hidden;position:absolute;top:50%;transform:translate(-50%,-50%);transform-origin:top left;width:var(--wp--lightbox-container-width);z-index:9999999999}.wp-lightbox-overlay .wp-block-image{align-items:center;box-sizing:border-box;display:flex;height:100%;justify-content:center;margin:0;position:relative;transform-origin:0 0;width:100%;z-index:3000000}.wp-lightbox-overlay .wp-block-image img{height:var(--wp--lightbox-image-height);min-height:var(--wp--lightbox-image-height);min-width:var(--wp--lightbox-image-width);width:var(--wp--lightbox-image-width)}.wp-lightbox-overlay .wp-block-image figcaption{display:none}.wp-lightbox-overlay button{background:none;border:none}.wp-lightbox-overlay .scrim{background-color:#fff;height:100%;opacity:.9;position:absolute;width:100%;z-index:2000000}.wp-lightbox-overlay.active{animation:turn-on-visibility .25s both;visibility:visible}.wp-lightbox-overlay.active img{animation:turn-on-visibility .35s both}.wp-lightbox-overlay.show-closing-animation:not(.active){animation:turn-off-visibility .35s both}.wp-lightbox-overlay.show-closing-animation:not(.active) img{animation:turn-off-visibility .25s both}@media (prefers-reduced-motion:no-preference){.wp-lightbox-overlay.zoom.active{animation:none;opacity:1;visibility:visible}.wp-lightbox-overlay.zoom.active .lightbox-image-container{animation:lightbox-zoom-in .4s}.wp-lightbox-overlay.zoom.active .lightbox-image-container img{animation:none}.wp-lightbox-overlay.zoom.active .scrim{animation:turn-on-visibility .4s forwards}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active){animation:none}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .lightbox-image-container{animation:lightbox-zoom-out .4s}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .lightbox-image-container img{animation:none}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .scrim{animation:turn-off-visibility .4s forwards}}@keyframes turn-on-visibility{0%{opacity:0}to{opacity:1}}@keyframes turn-off-visibility{0%{opacity:1;visibility:visible}99%{opacity:0;visibility:visible}to{opacity:0;visibility:hidden}}@keyframes lightbox-zoom-in{0%{transform:translate(calc((-100vw + var(--wp--lightbox-scrollbar-width))/2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale))}to{transform:translate(-50%,-50%) scale(1)}}@keyframes lightbox-zoom-out{0%{transform:translate(-50%,-50%) scale(1);visibility:visible}99%{visibility:visible}to{transform:translate(calc((-100vw + var(--wp--lightbox-scrollbar-width))/2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale));visibility:hidden}}ol.wp-block-latest-comments{box-sizing:border-box;margin-left:0}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment)){line-height:1.1}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment-excerpt p)){line-height:1.8}.has-dates :where(.wp-block-latest-comments:not([style*=line-height])),.has-excerpts :where(.wp-block-latest-comments:not([style*=line-height])){line-height:1.5}.wp-block-latest-comments .wp-block-latest-comments{padding-left:0}.wp-block-latest-comments__comment{list-style:none;margin-bottom:1em}.has-avatars .wp-block-latest-comments__comment{list-style:none;min-height:2.25em}.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-excerpt,.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-meta{margin-left:3.25em}.wp-block-latest-comments__comment-excerpt p{font-size:.875em;margin:.36em 0 1.4em}.wp-block-latest-comments__comment-date{display:block;font-size:.75em}.wp-block-latest-comments .avatar,.wp-block-latest-comments__comment-avatar{border-radius:1.5em;display:block;float:left;height:2.5em;margin-right:.75em;width:2.5em}.wp-block-latest-comments[class*=-font-size] a,.wp-block-latest-comments[style*=font-size] a{font-size:inherit}.wp-block-latest-posts{box-sizing:border-box}.wp-block-latest-posts.alignleft{margin-right:2em}.wp-block-latest-posts.alignright{margin-left:2em}.wp-block-latest-posts.wp-block-latest-posts__list{list-style:none;padding-left:0}.wp-block-latest-posts.wp-block-latest-posts__list li{clear:both}.wp-block-latest-posts.is-grid{display:flex;flex-wrap:wrap;padding:0}.wp-block-latest-posts.is-grid li{margin:0 1.25em 1.25em 0;width:100%}@media (min-width:600px){.wp-block-latest-posts.columns-2 li{width:calc(50% - .625em)}.wp-block-latest-posts.columns-2 li:nth-child(2n){margin-right:0}.wp-block-latest-posts.columns-3 li{width:calc(33.33333% - .83333em)}.wp-block-latest-posts.columns-3 li:nth-child(3n){margin-right:0}.wp-block-latest-posts.columns-4 li{width:calc(25% - .9375em)}.wp-block-latest-posts.columns-4 li:nth-child(4n){margin-right:0}.wp-block-latest-posts.columns-5 li{width:calc(20% - 1em)}.wp-block-latest-posts.columns-5 li:nth-child(5n){margin-right:0}.wp-block-latest-posts.columns-6 li{width:calc(16.66667% - 1.04167em)}.wp-block-latest-posts.columns-6 li:nth-child(6n){margin-right:0}}.wp-block-latest-posts__post-author,.wp-block-latest-posts__post-date{display:block;font-size:.8125em}.wp-block-latest-posts__post-excerpt{margin-bottom:1em;margin-top:.5em}.wp-block-latest-posts__featured-image a{display:inline-block}.wp-block-latest-posts__featured-image img{height:auto;max-width:100%;width:auto}.wp-block-latest-posts__featured-image.alignleft{float:left;margin-right:1em}.wp-block-latest-posts__featured-image.alignright{float:right;margin-left:1em}.wp-block-latest-posts__featured-image.aligncenter{margin-bottom:1em;text-align:center}ol,ul{box-sizing:border-box}ol.has-background,ul.has-background{padding:1.25em 2.375em}.wp-block-media-text{box-sizing:border-box;direction:ltr;display:grid;grid-template-columns:50% 1fr;grid-template-rows:auto}.wp-block-media-text.has-media-on-the-right{grid-template-columns:1fr 50%}.wp-block-media-text.is-vertically-aligned-top .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-top .wp-block-media-text__media{align-self:start}.wp-block-media-text .wp-block-media-text__content,.wp-block-media-text .wp-block-media-text__media,.wp-block-media-text.is-vertically-aligned-center .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-center .wp-block-media-text__media{align-self:center}.wp-block-media-text.is-vertically-aligned-bottom .wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-bottom .wp-block-media-text__media{align-self:end}.wp-block-media-text .wp-block-media-text__media{grid-column:1;grid-row:1;margin:0}.wp-block-media-text .wp-block-media-text__content{direction:ltr;grid-column:2;grid-row:1;padding:0 8%;word-break:break-word}.wp-block-media-text.has-media-on-the-right .wp-block-media-text__media{grid-column:2;grid-row:1}.wp-block-media-text.has-media-on-the-right .wp-block-media-text__content{grid-column:1;grid-row:1}.wp-block-media-text__media img,.wp-block-media-text__media video{height:auto;max-width:unset;vertical-align:middle;width:100%}.wp-block-media-text.is-image-fill .wp-block-media-text__media{background-size:cover;height:100%;min-height:250px}.wp-block-media-text.is-image-fill .wp-block-media-text__media>a{display:block;height:100%}.wp-block-media-text.is-image-fill .wp-block-media-text__media img{height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;clip:rect(0,0,0,0);border:0}@media (max-width:600px){.wp-block-media-text.is-stacked-on-mobile{grid-template-columns:100%!important}.wp-block-media-text.is-stacked-on-mobile .wp-block-media-text__media{grid-column:1;grid-row:1}.wp-block-media-text.is-stacked-on-mobile .wp-block-media-text__content{grid-column:1;grid-row:2}}.wp-block-navigation{position:relative;--navigation-layout-justification-setting:flex-start;--navigation-layout-direction:row;--navigation-layout-wrap:wrap;--navigation-layout-justify:flex-start;--navigation-layout-align:center}.wp-block-navigation ul{margin-bottom:0;margin-left:0;margin-top:0;padding-left:0}.wp-block-navigation ul,.wp-block-navigation ul li{list-style:none;padding:0}.wp-block-navigation .wp-block-navigation-item{align-items:center;display:flex;position:relative}.wp-block-navigation .wp-block-navigation-item .wp-block-navigation__submenu-container:empty{display:none}.wp-block-navigation .wp-block-navigation-item__content{display:block}.wp-block-navigation .wp-block-navigation-item__content.wp-block-navigation-item__content{color:inherit}.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:focus{text-decoration:underline}.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:focus{text-decoration:line-through}.wp-block-navigation:where(:not([class*=has-text-decoration])) a{text-decoration:none}.wp-block-navigation:where(:not([class*=has-text-decoration])) a:active,.wp-block-navigation:where(:not([class*=has-text-decoration])) a:focus{text-decoration:none}.wp-block-navigation .wp-block-navigation__submenu-icon{align-self:center;background-color:inherit;border:none;color:currentColor;display:inline-block;font-size:inherit;height:.6em;line-height:0;margin-left:.25em;padding:0;width:.6em}.wp-block-navigation .wp-block-navigation__submenu-icon svg{display:inline-block;stroke:currentColor;height:inherit;margin-top:.075em;width:inherit}.wp-block-navigation.is-vertical{--navigation-layout-direction:column;--navigation-layout-justify:initial;--navigation-layout-align:flex-start}.wp-block-navigation.no-wrap{--navigation-layout-wrap:nowrap}.wp-block-navigation.items-justified-center{--navigation-layout-justification-setting:center;--navigation-layout-justify:center}.wp-block-navigation.items-justified-center.is-vertical{--navigation-layout-align:center}.wp-block-navigation.items-justified-right{--navigation-layout-justification-setting:flex-end;--navigation-layout-justify:flex-end}.wp-block-navigation.items-justified-right.is-vertical{--navigation-layout-align:flex-end}.wp-block-navigation.items-justified-space-between{--navigation-layout-justification-setting:space-between;--navigation-layout-justify:space-between}.wp-block-navigation .has-child .wp-block-navigation__submenu-container{align-items:normal;background-color:inherit;color:inherit;display:flex;flex-direction:column;height:0;left:-1px;opacity:0;overflow:hidden;position:absolute;top:100%;transition:opacity .1s linear;visibility:hidden;width:0;z-index:2}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content{display:flex;flex-grow:1}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content .wp-block-navigation__submenu-icon{margin-left:auto;margin-right:0}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation-item__content{margin:0}@media (min-width:782px){.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:-1px}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container:before{background:#0000;content:"";display:block;height:100%;position:absolute;right:100%;width:.5em}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon{margin-right:.25em}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon svg{transform:rotate(-90deg)}}.wp-block-navigation .has-child .wp-block-navigation-submenu__toggle[aria-expanded=true]~.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):hover>.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):not(.open-on-hover-click):focus-within>.wp-block-navigation__submenu-container{height:auto;min-width:200px;opacity:1;overflow:visible;visibility:visible;width:auto}.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container{left:0;top:100%}@media (min-width:782px){.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:0}}.wp-block-navigation-submenu{display:flex;position:relative}.wp-block-navigation-submenu .wp-block-navigation__submenu-icon svg{stroke:currentColor}button.wp-block-navigation-item__content{background-color:initial;border:none;color:currentColor;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;line-height:inherit;text-align:left;text-transform:inherit}.wp-block-navigation-submenu__toggle{cursor:pointer}.wp-block-navigation-item.open-on-click .wp-block-navigation-submenu__toggle{padding-left:0;padding-right:.85em}.wp-block-navigation-item.open-on-click .wp-block-navigation-submenu__toggle+.wp-block-navigation__submenu-icon{margin-left:-.6em;pointer-events:none}.wp-block-navigation-item.open-on-click button.wp-block-navigation-item__content:not(.wp-block-navigation-submenu__toggle){padding:0}.wp-block-navigation .wp-block-page-list,.wp-block-navigation__container,.wp-block-navigation__responsive-close,.wp-block-navigation__responsive-container,.wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-dialog{gap:inherit}:where(.wp-block-navigation.has-background .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation.has-background .wp-block-navigation-submenu a:not(.wp-element-button)){padding:.5em 1em}:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu button.wp-block-navigation-item__content),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-pages-list__item button.wp-block-navigation-item__content){padding:.5em 1em}.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container{left:auto;right:0}.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:-1px;right:-1px}@media (min-width:782px){.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:auto;right:100%}}.wp-block-navigation:not(.has-background) .wp-block-navigation__submenu-container{background-color:#fff;border:1px solid #00000026}.wp-block-navigation.has-background .wp-block-navigation__submenu-container{background-color:inherit}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__submenu-container{color:#000}.wp-block-navigation__container{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial);list-style:none;margin:0;padding-left:0}.wp-block-navigation__container .is-responsive{display:none}.wp-block-navigation__container:only-child,.wp-block-page-list:only-child{flex-grow:1}@keyframes overlay-menu__fade-in-animation{0%{opacity:0;transform:translateY(.5em)}to{opacity:1;transform:translateY(0)}}.wp-block-navigation__responsive-container{bottom:0;display:none;left:0;position:fixed;right:0;top:0}.wp-block-navigation__responsive-container :where(.wp-block-navigation-item a){color:inherit}.wp-block-navigation__responsive-container .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial)}.wp-block-navigation__responsive-container:not(.is-menu-open.is-menu-open){background-color:inherit!important;color:inherit!important}.wp-block-navigation__responsive-container.is-menu-open{animation:overlay-menu__fade-in-animation .1s ease-out;animation-fill-mode:forwards;background-color:inherit;display:flex;flex-direction:column;overflow:auto;padding:clamp(1rem,var(--wp--style--root--padding-top),20rem) clamp(1rem,var(--wp--style--root--padding-right),20rem) clamp(1rem,var(--wp--style--root--padding-bottom),20rem) clamp(1rem,var(--wp--style--root--padding-left),20em);z-index:100000}@media (prefers-reduced-motion:reduce){.wp-block-navigation__responsive-container.is-menu-open{animation-delay:0s;animation-duration:1ms}}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-justification-setting,inherit);display:flex;flex-direction:column;flex-wrap:nowrap;overflow:visible;padding-top:calc(2rem + 24px)}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{justify-content:flex-start}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-icon{display:none}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .has-child .wp-block-navigation__submenu-container{border:none;height:auto;min-width:200px;opacity:1;overflow:initial;padding-left:2rem;padding-right:2rem;position:static;visibility:visible;width:auto}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{gap:inherit}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{padding-top:var(--wp--style--block-gap,2em)}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item__content{padding:0}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{align-items:var(--navigation-layout-justification-setting,initial);display:flex;flex-direction:column}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item .wp-block-navigation__submenu-container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-page-list{background:#0000!important;color:inherit!important}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:auto;right:auto}@media (min-width:600px){.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open){background-color:inherit;display:block;position:relative;width:100%;z-index:auto}.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open) .wp-block-navigation__responsive-container-close{display:none}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:0}}.wp-block-navigation:not(.has-background) .wp-block-navigation__responsive-container.is-menu-open{background-color:#fff}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__responsive-container.is-menu-open{color:#000}.wp-block-navigation__toggle_button_label{font-size:1rem;font-weight:700}.wp-block-navigation__responsive-container-close,.wp-block-navigation__responsive-container-open{background:#0000;border:none;color:currentColor;cursor:pointer;margin:0;padding:0;text-transform:inherit;vertical-align:middle}.wp-block-navigation__responsive-container-close svg,.wp-block-navigation__responsive-container-open svg{fill:currentColor;display:block;height:24px;pointer-events:none;width:24px}.wp-block-navigation__responsive-container-open{display:flex}.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open{font-family:inherit;font-size:inherit;font-weight:inherit}@media (min-width:600px){.wp-block-navigation__responsive-container-open:not(.always-shown){display:none}}.wp-block-navigation__responsive-container-close{position:absolute;right:0;top:0;z-index:2}.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close{font-family:inherit;font-size:inherit;font-weight:inherit}.wp-block-navigation__responsive-close{width:100%}.has-modal-open .wp-block-navigation__responsive-close{margin-left:auto;margin-right:auto;max-width:var(--wp--style--global--wide-size,100%)}.wp-block-navigation__responsive-close:focus{outline:none}.is-menu-open .wp-block-navigation__responsive-close,.is-menu-open .wp-block-navigation__responsive-container-content,.is-menu-open .wp-block-navigation__responsive-dialog{box-sizing:border-box}.wp-block-navigation__responsive-dialog{position:relative}.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:46px}@media (min-width:782px){.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:32px}}html.has-modal-open{overflow:hidden}.wp-block-navigation .wp-block-navigation-item__label{overflow-wrap:break-word}.wp-block-navigation .wp-block-navigation-item__description{display:none}.link-ui-tools{border-top:1px solid #f0f0f0;padding:8px}.link-ui-block-inserter{padding-top:8px}.link-ui-block-inserter__back{margin-left:8px;text-transform:uppercase}.components-popover-pointer-events-trap{background-color:initial;cursor:pointer;inset:0;position:fixed;z-index:1000000}.wp-block-navigation .wp-block-page-list{align-items:var(--navigation-layout-align,initial);background-color:inherit;display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial)}.wp-block-navigation .wp-block-navigation-item{background-color:inherit}.is-small-text{font-size:.875em}.is-regular-text{font-size:1em}.is-large-text{font-size:2.25em}.is-larger-text{font-size:3em}.has-drop-cap:not(:focus):first-letter {float:left;font-size:8.4em;font-style:normal;font-weight:100;line-height:.68;margin:.05em .1em 0 0;text-transform:uppercase}body.rtl .has-drop-cap:not(:focus):first-letter {float:none;margin-left:.1em}p.has-drop-cap.has-background{overflow:hidden}p.has-background{padding:1.25em 2.375em}:where(p.has-text-color:not(.has-link-color)) a{color:inherit}p.has-text-align-left[style*="writing-mode:vertical-lr"],p.has-text-align-right[style*="writing-mode:vertical-rl"]{rotate:180deg}.wp-block-post-author{display:flex;flex-wrap:wrap}.wp-block-post-author__byline{font-size:.5em;margin-bottom:0;margin-top:0;width:100%}.wp-block-post-author__avatar{margin-right:1em}.wp-block-post-author__bio{font-size:.7em;margin-bottom:.7em}.wp-block-post-author__content{flex-basis:0;flex-grow:1}.wp-block-post-author__name{margin:0}.wp-block-post-comments-form{box-sizing:border-box}.wp-block-post-comments-form[style*=font-weight] :where(.comment-reply-title){font-weight:inherit}.wp-block-post-comments-form[style*=font-family] :where(.comment-reply-title){font-family:inherit}.wp-block-post-comments-form[class*=-font-size] :where(.comment-reply-title),.wp-block-post-comments-form[style*=font-size] :where(.comment-reply-title){font-size:inherit}.wp-block-post-comments-form[style*=line-height] :where(.comment-reply-title){line-height:inherit}.wp-block-post-comments-form[style*=font-style] :where(.comment-reply-title){font-style:inherit}.wp-block-post-comments-form[style*=letter-spacing] :where(.comment-reply-title){letter-spacing:inherit}.wp-block-post-comments-form input[type=submit]{box-shadow:none;cursor:pointer;display:inline-block;overflow-wrap:break-word;text-align:center}.wp-block-post-comments-form input:not([type=submit]),.wp-block-post-comments-form textarea{border:1px solid #949494;font-family:inherit;font-size:1em}.wp-block-post-comments-form input:not([type=submit]):not([type=checkbox]),.wp-block-post-comments-form textarea{padding:calc(.667em + 2px)}.wp-block-post-comments-form .comment-form input:not([type=submit]):not([type=checkbox]):not([type=hidden]),.wp-block-post-comments-form .comment-form textarea{box-sizing:border-box;display:block;width:100%}.wp-block-post-comments-form .comment-form-author label,.wp-block-post-comments-form .comment-form-email label,.wp-block-post-comments-form .comment-form-url label{display:block;margin-bottom:.25em}.wp-block-post-comments-form .comment-form-cookies-consent{display:flex;gap:.25em}.wp-block-post-comments-form .comment-form-cookies-consent #wp-comment-cookies-consent{margin-top:.35em}.wp-block-post-comments-form .comment-reply-title{margin-bottom:0}.wp-block-post-comments-form .comment-reply-title :where(small){font-size:var(--wp--preset--font-size--medium,smaller);margin-left:.5em}.wp-block-post-date{box-sizing:border-box}:where(.wp-block-post-excerpt){margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap)}.wp-block-post-excerpt__excerpt{margin-bottom:0;margin-top:0}.wp-block-post-excerpt__more-text{margin-bottom:0;margin-top:var(--wp--style--block-gap)}.wp-block-post-excerpt__more-link{display:inline-block}.wp-block-post-featured-image{margin-left:0;margin-right:0}.wp-block-post-featured-image a{display:block;height:100%}.wp-block-post-featured-image img{box-sizing:border-box;height:auto;max-width:100%;vertical-align:bottom;width:100%}.wp-block-post-featured-image.alignfull img,.wp-block-post-featured-image.alignwide img{width:100%}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim{background-color:#000;inset:0;position:absolute}.wp-block-post-featured-image{position:relative}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-gradient{background-color:initial}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-0{opacity:0}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-10{opacity:.1}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-20{opacity:.2}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-30{opacity:.3}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-40{opacity:.4}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-50{opacity:.5}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-60{opacity:.6}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-70{opacity:.7}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-80{opacity:.8}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-90{opacity:.9}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-100{opacity:1}.wp-block-post-featured-image:where(.alignleft,.alignright){width:100%}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous{display:inline-block;margin-right:1ch}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next{display:inline-block;margin-left:1ch}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-post-navigation-link.has-text-align-left[style*="writing-mode: vertical-lr"],.wp-block-post-navigation-link.has-text-align-right[style*="writing-mode: vertical-rl"]{rotate:180deg}.wp-block-post-terms{box-sizing:border-box}.wp-block-post-terms .wp-block-post-terms__separator{white-space:pre-wrap}.wp-block-post-time-to-read,.wp-block-post-title{box-sizing:border-box}.wp-block-post-title{word-break:break-word}.wp-block-post-title a{display:inline-block}.wp-block-preformatted{box-sizing:border-box;white-space:pre-wrap}:where(.wp-block-preformatted.has-background){padding:1.25em 2.375em}.wp-block-pullquote{box-sizing:border-box;overflow-wrap:break-word;padding:4em 0;text-align:center}.wp-block-pullquote blockquote,.wp-block-pullquote cite,.wp-block-pullquote p{color:inherit}.wp-block-pullquote blockquote{margin:0}.wp-block-pullquote p{margin-top:0}.wp-block-pullquote p:last-child{margin-bottom:0}.wp-block-pullquote.alignleft,.wp-block-pullquote.alignright{max-width:420px}.wp-block-pullquote cite,.wp-block-pullquote footer{position:relative}.wp-block-pullquote .has-text-color a{color:inherit}:where(.wp-block-pullquote){margin:0 0 1em}.wp-block-pullquote.has-text-align-left blockquote{text-align:left}.wp-block-pullquote.has-text-align-right blockquote{text-align:right}.wp-block-pullquote.is-style-solid-color{border:none}.wp-block-pullquote.is-style-solid-color blockquote{margin-left:auto;margin-right:auto;max-width:60%}.wp-block-pullquote.is-style-solid-color blockquote p{font-size:2em;margin-bottom:0;margin-top:0}.wp-block-pullquote.is-style-solid-color blockquote cite{font-style:normal;text-transform:none}.wp-block-pullquote cite{color:inherit}.wp-block-post-template{list-style:none;margin-bottom:0;margin-top:0;max-width:100%;padding:0}.wp-block-post-template.wp-block-post-template{background:none}.wp-block-post-template.is-flex-container{display:flex;flex-direction:row;flex-wrap:wrap;gap:1.25em}.wp-block-post-template.is-flex-container>li{margin:0;width:100%}@media (min-width:600px){.wp-block-post-template.is-flex-container.is-flex-container.columns-2>li{width:calc(50% - .625em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-3>li{width:calc(33.33333% - .83333em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-4>li{width:calc(25% - .9375em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-5>li{width:calc(20% - 1em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-6>li{width:calc(16.66667% - 1.04167em)}}@media (max-width:600px){.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid{grid-template-columns:1fr}}.wp-block-post-template-is-layout-constrained>li>.alignright,.wp-block-post-template-is-layout-flow>li>.alignright{float:right;margin-inline-end:0;margin-inline-start:2em}.wp-block-post-template-is-layout-constrained>li>.alignleft,.wp-block-post-template-is-layout-flow>li>.alignleft{float:left;margin-inline-end:2em;margin-inline-start:0}.wp-block-post-template-is-layout-constrained>li>.aligncenter,.wp-block-post-template-is-layout-flow>li>.aligncenter{margin-inline-end:auto;margin-inline-start:auto}.wp-block-query-pagination>.wp-block-query-pagination-next,.wp-block-query-pagination>.wp-block-query-pagination-numbers,.wp-block-query-pagination>.wp-block-query-pagination-previous{margin-bottom:.5em;margin-right:.5em}.wp-block-query-pagination>.wp-block-query-pagination-next:last-child,.wp-block-query-pagination>.wp-block-query-pagination-numbers:last-child,.wp-block-query-pagination>.wp-block-query-pagination-previous:last-child{margin-right:0}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-next:last-of-type{margin-inline-start:auto}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-previous:first-child{margin-inline-end:auto}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow{display:inline-block;margin-right:1ch}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-query-pagination .wp-block-query-pagination-next-arrow{display:inline-block;margin-left:1ch}.wp-block-query-pagination .wp-block-query-pagination-next-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-query-pagination.aligncenter{justify-content:center}.wp-block-query-title,.wp-block-quote{box-sizing:border-box}.wp-block-quote{overflow-wrap:break-word}.wp-block-quote.is-large:where(:not(.is-style-plain)),.wp-block-quote.is-style-large:where(:not(.is-style-plain)){margin-bottom:1em;padding:0 1em}.wp-block-quote.is-large:where(:not(.is-style-plain)) p,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) p{font-size:1.5em;font-style:italic;line-height:1.6}.wp-block-quote.is-large:where(:not(.is-style-plain)) cite,.wp-block-quote.is-large:where(:not(.is-style-plain)) footer,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) cite,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) footer{font-size:1.125em;text-align:right}.wp-block-quote>cite{display:block}.wp-block-read-more{display:block;width:-moz-fit-content;width:fit-content}.wp-block-read-more:where(:not([style*=text-decoration])){text-decoration:none}.wp-block-read-more:where(:not([style*=text-decoration])):active,.wp-block-read-more:where(:not([style*=text-decoration])):focus{text-decoration:none}ul.wp-block-rss{list-style:none;padding:0}ul.wp-block-rss.wp-block-rss{box-sizing:border-box}ul.wp-block-rss.alignleft{margin-right:2em}ul.wp-block-rss.alignright{margin-left:2em}ul.wp-block-rss.is-grid{display:flex;flex-wrap:wrap;list-style:none;padding:0}ul.wp-block-rss.is-grid li{margin:0 1em 1em 0;width:100%}@media (min-width:600px){ul.wp-block-rss.columns-2 li{width:calc(50% - 1em)}ul.wp-block-rss.columns-3 li{width:calc(33.33333% - 1em)}ul.wp-block-rss.columns-4 li{width:calc(25% - 1em)}ul.wp-block-rss.columns-5 li{width:calc(20% - 1em)}ul.wp-block-rss.columns-6 li{width:calc(16.66667% - 1em)}}.wp-block-rss__item-author,.wp-block-rss__item-publish-date{display:block;font-size:.8125em}.wp-block-search__button{margin-left:10px;word-break:normal}.wp-block-search__button.has-icon{line-height:0}.wp-block-search__button svg{height:1.25em;min-height:24px;min-width:24px;width:1.25em;fill:currentColor;vertical-align:text-bottom}:where(.wp-block-search__button){border:1px solid #ccc;padding:6px 10px}.wp-block-search__inside-wrapper{display:flex;flex:auto;flex-wrap:nowrap;max-width:100%}.wp-block-search__label{width:100%}.wp-block-search__input{-webkit-appearance:initial;appearance:none;border:1px solid #949494;flex-grow:1;margin-left:0;margin-right:0;min-width:3rem;padding:8px;text-decoration:unset!important}.wp-block-search.wp-block-search__button-only .wp-block-search__button{flex-shrink:0;margin-left:0;max-width:100%}.wp-block-search.wp-block-search__button-only .wp-block-search__button[aria-expanded=true]{max-width:calc(100% - 100px)}.wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{min-width:0!important;transition-property:width}.wp-block-search.wp-block-search__button-only .wp-block-search__input{flex-basis:100%;transition-duration:.3s}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden,.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__inside-wrapper{overflow:hidden}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__input{border-left-width:0!important;border-right-width:0!important;flex-basis:0;flex-grow:0;margin:0;min-width:0!important;padding-left:0!important;padding-right:0!important;width:0!important}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper){border:1px solid #949494;box-sizing:border-box;padding:4px}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input{border:none;border-radius:0;padding:0 4px}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input:focus{outline:none}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) :where(.wp-block-search__button){padding:4px 8px}.wp-block-search.aligncenter .wp-block-search__inside-wrapper{margin:auto}.wp-block[data-align=right] .wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{float:right}.wp-block-separator{border:none;border-top:2px solid}.wp-block-separator.is-style-dots{background:none!important;border:none;height:auto;line-height:1;text-align:center}.wp-block-separator.is-style-dots:before{color:currentColor;content:"···";font-family:serif;font-size:1.5em;letter-spacing:2em;padding-left:2em}.wp-block-site-logo{box-sizing:border-box;line-height:0}.wp-block-site-logo a{display:inline-block;line-height:0}.wp-block-site-logo.is-default-size img{height:auto;width:120px}.wp-block-site-logo img{height:auto;max-width:100%}.wp-block-site-logo a,.wp-block-site-logo img{border-radius:inherit}.wp-block-site-logo.aligncenter{margin-left:auto;margin-right:auto;text-align:center}.wp-block-site-logo.is-style-rounded{border-radius:9999px}.wp-block-site-title a{color:inherit}.wp-block-social-links{background:none;box-sizing:border-box;margin-left:0;padding-left:0;padding-right:0;text-indent:0}.wp-block-social-links .wp-social-link a,.wp-block-social-links .wp-social-link a:hover{border-bottom:0;box-shadow:none;text-decoration:none}.wp-block-social-links .wp-social-link a{padding:.25em}.wp-block-social-links .wp-social-link svg{height:1em;width:1em}.wp-block-social-links .wp-social-link span:not(.screen-reader-text){font-size:.65em;margin-left:.5em;margin-right:.5em}.wp-block-social-links.has-small-icon-size{font-size:16px}.wp-block-social-links,.wp-block-social-links.has-normal-icon-size{font-size:24px}.wp-block-social-links.has-large-icon-size{font-size:36px}.wp-block-social-links.has-huge-icon-size{font-size:48px}.wp-block-social-links.aligncenter{display:flex;justify-content:center}.wp-block-social-links.alignright{justify-content:flex-end}.wp-block-social-link{border-radius:9999px;display:block;height:auto;transition:transform .1s ease}@media (prefers-reduced-motion:reduce){.wp-block-social-link{transition-delay:0s;transition-duration:0s}}.wp-block-social-link a{align-items:center;display:flex;line-height:0;transition:transform .1s ease}.wp-block-social-link:hover{transform:scale(1.1)}.wp-block-social-links .wp-block-social-link.wp-social-link{display:inline-block;margin:0;padding:0}.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor svg,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:active,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:hover,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:visited{color:currentColor;fill:currentColor}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link{background-color:#f0f0f0;color:#444}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-amazon{background-color:#f90;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-bandcamp{background-color:#1ea0c3;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-behance{background-color:#0757fe;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-codepen{background-color:#1e1f26;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-deviantart{background-color:#02e49b;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-dribbble{background-color:#e94c89;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-dropbox{background-color:#4280ff;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-etsy{background-color:#f45800;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-facebook{background-color:#1778f2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-fivehundredpx{background-color:#000;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-flickr{background-color:#0461dd;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-foursquare{background-color:#e65678;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-github{background-color:#24292d;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-goodreads{background-color:#eceadd;color:#382110}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-google{background-color:#ea4434;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-gravatar{background-color:#1d4fc4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-instagram{background-color:#f00075;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-lastfm{background-color:#e21b24;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-linkedin{background-color:#0d66c2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-mastodon{background-color:#3288d4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-medium{background-color:#02ab6c;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-meetup{background-color:#f6405f;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-patreon{background-color:#000;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-pinterest{background-color:#e60122;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-pocket{background-color:#ef4155;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-reddit{background-color:#ff4500;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-skype{background-color:#0478d7;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-snapchat{background-color:#fefc00;color:#fff;stroke:#000}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-soundcloud{background-color:#ff5600;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-spotify{background-color:#1bd760;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-telegram{background-color:#2aabee;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-threads,.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-tiktok{background-color:#000;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-tumblr{background-color:#011835;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-twitch{background-color:#6440a4;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-twitter{background-color:#1da1f2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-vimeo{background-color:#1eb7ea;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-vk{background-color:#4680c2;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-wordpress{background-color:#3499cd;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-whatsapp{background-color:#25d366;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-x{background-color:#000;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-yelp{background-color:#d32422;color:#fff}.wp-block-social-links:not(.is-style-logos-only) .wp-social-link-youtube{background-color:red;color:#fff}.wp-block-social-links.is-style-logos-only .wp-social-link{background:none}.wp-block-social-links.is-style-logos-only .wp-social-link a{padding:0}.wp-block-social-links.is-style-logos-only .wp-social-link svg{height:1.25em;width:1.25em}.wp-block-social-links.is-style-logos-only .wp-social-link-amazon{color:#f90}.wp-block-social-links.is-style-logos-only .wp-social-link-bandcamp{color:#1ea0c3}.wp-block-social-links.is-style-logos-only .wp-social-link-behance{color:#0757fe}.wp-block-social-links.is-style-logos-only .wp-social-link-codepen{color:#1e1f26}.wp-block-social-links.is-style-logos-only .wp-social-link-deviantart{color:#02e49b}.wp-block-social-links.is-style-logos-only .wp-social-link-dribbble{color:#e94c89}.wp-block-social-links.is-style-logos-only .wp-social-link-dropbox{color:#4280ff}.wp-block-social-links.is-style-logos-only .wp-social-link-etsy{color:#f45800}.wp-block-social-links.is-style-logos-only .wp-social-link-facebook{color:#1778f2}.wp-block-social-links.is-style-logos-only .wp-social-link-fivehundredpx{color:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-flickr{color:#0461dd}.wp-block-social-links.is-style-logos-only .wp-social-link-foursquare{color:#e65678}.wp-block-social-links.is-style-logos-only .wp-social-link-github{color:#24292d}.wp-block-social-links.is-style-logos-only .wp-social-link-goodreads{color:#382110}.wp-block-social-links.is-style-logos-only .wp-social-link-google{color:#ea4434}.wp-block-social-links.is-style-logos-only .wp-social-link-gravatar{color:#1d4fc4}.wp-block-social-links.is-style-logos-only .wp-social-link-instagram{color:#f00075}.wp-block-social-links.is-style-logos-only .wp-social-link-lastfm{color:#e21b24}.wp-block-social-links.is-style-logos-only .wp-social-link-linkedin{color:#0d66c2}.wp-block-social-links.is-style-logos-only .wp-social-link-mastodon{color:#3288d4}.wp-block-social-links.is-style-logos-only .wp-social-link-medium{color:#02ab6c}.wp-block-social-links.is-style-logos-only .wp-social-link-meetup{color:#f6405f}.wp-block-social-links.is-style-logos-only .wp-social-link-patreon{color:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-pinterest{color:#e60122}.wp-block-social-links.is-style-logos-only .wp-social-link-pocket{color:#ef4155}.wp-block-social-links.is-style-logos-only .wp-social-link-reddit{color:#ff4500}.wp-block-social-links.is-style-logos-only .wp-social-link-skype{color:#0478d7}.wp-block-social-links.is-style-logos-only .wp-social-link-snapchat{color:#fff;stroke:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-soundcloud{color:#ff5600}.wp-block-social-links.is-style-logos-only .wp-social-link-spotify{color:#1bd760}.wp-block-social-links.is-style-logos-only .wp-social-link-telegram{color:#2aabee}.wp-block-social-links.is-style-logos-only .wp-social-link-threads,.wp-block-social-links.is-style-logos-only .wp-social-link-tiktok{color:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-tumblr{color:#011835}.wp-block-social-links.is-style-logos-only .wp-social-link-twitch{color:#6440a4}.wp-block-social-links.is-style-logos-only .wp-social-link-twitter{color:#1da1f2}.wp-block-social-links.is-style-logos-only .wp-social-link-vimeo{color:#1eb7ea}.wp-block-social-links.is-style-logos-only .wp-social-link-vk{color:#4680c2}.wp-block-social-links.is-style-logos-only .wp-social-link-whatsapp{color:#25d366}.wp-block-social-links.is-style-logos-only .wp-social-link-wordpress{color:#3499cd}.wp-block-social-links.is-style-logos-only .wp-social-link-x{color:#000}.wp-block-social-links.is-style-logos-only .wp-social-link-yelp{color:#d32422}.wp-block-social-links.is-style-logos-only .wp-social-link-youtube{color:red}.wp-block-social-links.is-style-pill-shape .wp-social-link{width:auto}.wp-block-social-links.is-style-pill-shape .wp-social-link a{padding-left:.66667em;padding-right:.66667em}.wp-block-social-links:not(.has-icon-color):not(.has-icon-background-color) .wp-social-link-snapchat .wp-block-social-link-label{color:#000}.wp-block-spacer{clear:both}.wp-block-tag-cloud{box-sizing:border-box}.wp-block-tag-cloud.aligncenter{justify-content:center;text-align:center}.wp-block-tag-cloud.alignfull{padding-left:1em;padding-right:1em}.wp-block-tag-cloud a{display:inline-block;margin-right:5px}.wp-block-tag-cloud span{display:inline-block;margin-left:5px;text-decoration:none}.wp-block-tag-cloud.is-style-outline{display:flex;flex-wrap:wrap;gap:1ch}.wp-block-tag-cloud.is-style-outline a{border:1px solid;font-size:unset!important;margin-right:0;padding:1ch 2ch;text-decoration:none!important}.wp-block-table{overflow-x:auto}.wp-block-table table{border-collapse:collapse;width:100%}.wp-block-table thead{border-bottom:3px solid}.wp-block-table tfoot{border-top:3px solid}.wp-block-table td,.wp-block-table th{border:1px solid;padding:.5em}.wp-block-table .has-fixed-layout{table-layout:fixed;width:100%}.wp-block-table .has-fixed-layout td,.wp-block-table .has-fixed-layout th{word-break:break-word}.wp-block-table.aligncenter,.wp-block-table.alignleft,.wp-block-table.alignright{display:table;width:auto}.wp-block-table.aligncenter td,.wp-block-table.aligncenter th,.wp-block-table.alignleft td,.wp-block-table.alignleft th,.wp-block-table.alignright td,.wp-block-table.alignright th{word-break:break-word}.wp-block-table .has-subtle-light-gray-background-color{background-color:#f3f4f5}.wp-block-table .has-subtle-pale-green-background-color{background-color:#e9fbe5}.wp-block-table .has-subtle-pale-blue-background-color{background-color:#e7f5fe}.wp-block-table .has-subtle-pale-pink-background-color{background-color:#fcf0ef}.wp-block-table.is-style-stripes{background-color:initial;border-bottom:1px solid #f0f0f0;border-collapse:inherit;border-spacing:0}.wp-block-table.is-style-stripes tbody tr:nth-child(odd){background-color:#f0f0f0}.wp-block-table.is-style-stripes.has-subtle-light-gray-background-color tbody tr:nth-child(odd){background-color:#f3f4f5}.wp-block-table.is-style-stripes.has-subtle-pale-green-background-color tbody tr:nth-child(odd){background-color:#e9fbe5}.wp-block-table.is-style-stripes.has-subtle-pale-blue-background-color tbody tr:nth-child(odd){background-color:#e7f5fe}.wp-block-table.is-style-stripes.has-subtle-pale-pink-background-color tbody tr:nth-child(odd){background-color:#fcf0ef}.wp-block-table.is-style-stripes td,.wp-block-table.is-style-stripes th{border-color:#0000}.wp-block-table .has-border-color td,.wp-block-table .has-border-color th,.wp-block-table .has-border-color tr,.wp-block-table .has-border-color>*{border-color:inherit}.wp-block-table table[style*=border-top-color] tr:first-child,.wp-block-table table[style*=border-top-color] tr:first-child td,.wp-block-table table[style*=border-top-color] tr:first-child th,.wp-block-table table[style*=border-top-color]>*,.wp-block-table table[style*=border-top-color]>* td,.wp-block-table table[style*=border-top-color]>* th{border-top-color:inherit}.wp-block-table table[style*=border-top-color] tr:not(:first-child){border-top-color:initial}.wp-block-table table[style*=border-right-color] td:last-child,.wp-block-table table[style*=border-right-color] th,.wp-block-table table[style*=border-right-color] tr,.wp-block-table table[style*=border-right-color]>*{border-right-color:inherit}.wp-block-table table[style*=border-bottom-color] tr:last-child,.wp-block-table table[style*=border-bottom-color] tr:last-child td,.wp-block-table table[style*=border-bottom-color] tr:last-child th,.wp-block-table table[style*=border-bottom-color]>*,.wp-block-table table[style*=border-bottom-color]>* td,.wp-block-table table[style*=border-bottom-color]>* th{border-bottom-color:inherit}.wp-block-table table[style*=border-bottom-color] tr:not(:last-child){border-bottom-color:initial}.wp-block-table table[style*=border-left-color] td:first-child,.wp-block-table table[style*=border-left-color] th,.wp-block-table table[style*=border-left-color] tr,.wp-block-table table[style*=border-left-color]>*{border-left-color:inherit}.wp-block-table table[style*=border-style] td,.wp-block-table table[style*=border-style] th,.wp-block-table table[style*=border-style] tr,.wp-block-table table[style*=border-style]>*{border-style:inherit}.wp-block-table table[style*=border-width] td,.wp-block-table table[style*=border-width] th,.wp-block-table table[style*=border-width] tr,.wp-block-table table[style*=border-width]>*{border-style:inherit;border-width:inherit}:where(.wp-block-term-description){margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap)}.wp-block-term-description p{margin-bottom:0;margin-top:0}.wp-block-text-columns,.wp-block-text-columns.aligncenter{display:flex}.wp-block-text-columns .wp-block-column{margin:0 1em;padding:0}.wp-block-text-columns .wp-block-column:first-child{margin-left:0}.wp-block-text-columns .wp-block-column:last-child{margin-right:0}.wp-block-text-columns.columns-2 .wp-block-column{width:50%}.wp-block-text-columns.columns-3 .wp-block-column{width:33.33333%}.wp-block-text-columns.columns-4 .wp-block-column{width:25%}pre.wp-block-verse{overflow:auto;white-space:pre-wrap}:where(pre.wp-block-verse){font-family:inherit}.wp-block-video{box-sizing:border-box}.wp-block-video video{vertical-align:middle;width:100%}@supports (position:sticky){.wp-block-video [poster]{object-fit:cover}}.wp-block-video.aligncenter{text-align:center}.wp-block-video figcaption{margin-bottom:1em;margin-top:.5em}.editor-styles-wrapper,.entry-content{counter-reset:footnotes}a[data-fn].fn{counter-increment:footnotes;display:inline-flex;font-size:smaller;text-decoration:none;text-indent:-9999999px;vertical-align:super}a[data-fn].fn:after{content:"[" counter(footnotes) "]";float:left;text-indent:0}.wp-element-button{cursor:pointer}:root{--wp--preset--font-size--normal:16px;--wp--preset--font-size--huge:42px}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-very-light-gray-color{color:#eee}:root .has-very-dark-gray-color{color:#313131}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}.has-regular-font-size{font-size:1em}.has-larger-font-size{font-size:2.625em}.has-normal-font-size{font-size:var(--wp--preset--font-size--normal)}.has-huge-font-size{font-size:var(--wp--preset--font-size--huge)}.has-text-align-center{text-align:center}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}#end-resizable-editor-section{display:none}.aligncenter{clear:both}.items-justified-left{justify-content:flex-start}.items-justified-center{justify-content:center}.items-justified-right{justify-content:flex-end}.items-justified-space-between{justify-content:space-between}.screen-reader-text{border:0;clip:rect(1px,1px,1px,1px);-webkit-clip-path:inset(50%);clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;word-wrap:normal!important}.screen-reader-text:focus{background-color:#ddd;clip:auto!important;-webkit-clip-path:none;clip-path:none;color:#444;display:block;font-size:1em;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}html :where(.has-border-color){border-style:solid}html :where([style*=border-top-color]){border-top-style:solid}html :where([style*=border-right-color]){border-right-style:solid}html :where([style*=border-bottom-color]){border-bottom-style:solid}html :where([style*=border-left-color]){border-left-style:solid}html :where([style*=border-width]){border-style:solid}html :where([style*=border-top-width]){border-top-style:solid}html :where([style*=border-right-width]){border-right-style:solid}html :where([style*=border-bottom-width]){border-bottom-style:solid}html :where([style*=border-left-width]){border-left-style:solid}html :where(img[class*=wp-image-]){height:auto;max-width:100%}:where(figure){margin:0 0 1em}html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:var(--wp-admin--admin-bar--height,0px)}@media screen and (max-width:600px){html:where(.is-position-sticky){--wp-admin--admin-bar--position-offset:0px}}.wpp-no-data{}.wpp-list{}.wpp-list li{overflow:hidden;float:none;clear:both;margin-bottom:1rem}.wpp-list li:last-of-type{margin-bottom:0}.wpp-list li.current{}.wpp-thumbnail{display:inline;float:left;margin:0 1rem 0 0;border:none}.wpp-post-title{}.wpp-excerpt{}.wpp-meta,.post-stats{display:block;font-size:0.8em}.wpp-meta:empty,.post-stats:empty{display:none}.wpp-comments{}.wpp-views{}.wpp-author{}.wpp-date{}.wpp-category{}.wpp-rating{}#smartbanner{position:absolute;left:0;top:-82px;border-bottom:1px solid #e8e8e8;width:100%;height:78px;font-family:'Helvetica Neue',sans-serif;background:-webkit-linear-gradient(top, #f4f4f4 0%,#cdcdcd 100%);background-image:-ms-linear-gradient(top, #F4F4F4 0%, #CDCDCD 100%);background-image:-moz-linear-gradient(top, #F4F4F4 0%, #CDCDCD 100%);box-shadow:0 1px 2px rgba(0,0,0,0.5);z-index:9998;-webkit-font-smoothing:antialiased;overflow:hidden;-webkit-text-size-adjust:none}#smartbanner,html.sb-animation{-webkit-transition:all .3s ease}#smartbanner .sb-container{margin:0 auto}#smartbanner .sb-close{position:absolute;left:5px;top:5px;display:block;border:2px solid #fff;width:14px;height:14px;font-family:'ArialRoundedMTBold',Arial;font-size:15px;line-height:15px;text-align:center;color:#fff;background:#070707;text-decoration:none;text-shadow:none;border-radius:14px;box-shadow:0 2px 3px rgba(0,0,0,0.4);-webkit-font-smoothing:subpixel-antialiased}#smartbanner .sb-close:active{font-size:13px;color:#aaa}#smartbanner .sb-icon{position:absolute;left:30px;top:10px;display:block;width:57px;height:57px;background:rgba(0,0,0,0.6);background-size:cover;border-radius:10px;box-shadow:0 1px 3px rgba(0,0,0,0.3)}#smartbanner.no-icon .sb-icon{display:none}#smartbanner .sb-info{position:absolute;left:98px;top:18px;width:44%;font-size:11px;line-height:1.2em;font-weight:bold;color:#6a6a6a;text-shadow:0 1px 0 rgba(255,255,255,0.8)}#smartbanner #smartbanner.no-icon .sb-info{left:34px}#smartbanner .sb-info strong{display:block;font-size:13px;color:#4d4d4d;line-height:18px}#smartbanner .sb-info>span{display:block}#smartbanner .sb-info em{font-style:normal;text-transform:uppercase}#smartbanner .sb-button{position:absolute;right:20px;top:24px;border:1px solid #bfbfbf;padding:0 10px;min-width:10%;height:24px;font-size:14px;line-height:24px;text-align:center;font-weight:bold;color:#6a6a6a;background:-webkit-linear-gradient(top, #efefef 0%,#dcdcdc 100%);text-transform:uppercase;text-decoration:none;text-shadow:0 1px 0 rgba(255,255,255,0.8);border-radius:3px;box-shadow:0 1px 0 rgba(255,255,255,0.6),0 1px 0 rgba(255,255,255,0.7) inset}#smartbanner .sb-button:active, #smartbanner .sb-button:hover{background:-webkit-linear-gradient(top, #dcdcdc 0%,#efefef 100%)}#smartbanner .sb-icon.gloss:after{content:'';position:absolute;left:0;top:-1px;border-top:1px solid rgba(255,255,255,0.8);width:100%;height:50%;background:-webkit-linear-gradient(top, rgba(255,255,255,0.7) 0%,rgba(255,255,255,0.2) 100%);border-radius:10px 10px 12px 12px}#smartbanner.android{border-color:#212228;background:#3d3d3d url('data:image/gif;base64,R0lGODlhCAAIAIABAFVVVf///yH5BAEHAAEALAAAAAAIAAgAAAINRG4XudroGJBRsYcxKAA7');border-top:5px solid #88B131;box-shadow:none}#smartbanner.android .sb-close{border:0;width:17px;height:17px;line-height:17px;color:#b1b1b3;background:#1c1e21;text-shadow:0 1px 1px #000;box-shadow:0 1px 2px rgba(0,0,0,0.8) inset,0 1px 1px rgba(255,255,255,0.3)}#smartbanner.android .sb-close:active{color:#eee}#smartbanner.android .sb-info{color:#ccc;text-shadow:0 1px 2px #000}#smartbanner.android .sb-info strong{color:#fff}#smartbanner.android .sb-button{min-width:12%;border:1px solid #DDDCDC;padding:1px;color:#d1d1d1;background:none;border-radius:0;box-shadow:none;min-height:28px}#smartbanner.android .sb-button span{text-align:center;display:block;padding:0 10px;background-color:#42B6C9;background-image:-webkit-gradient(linear,0 0,0 100%,from(#42B6C9),to(#39A9BB));background-image:-moz-linear-gradient(top,#42B6C9,#39A9BB);text-transform:none;text-shadow:none;box-shadow:none}#smartbanner.android .sb-button:active, #smartbanner.android .sb-button:hover{background:none}#smartbanner.android .sb-button:active span, #smartbanner.android .sb-button:hover span{background:#2AC7E1}#smartbanner.windows .sb-icon{border-radius:0px}/*]]>*/
Le ministère de l’Industrie va revoir les avantages fiscaux destinés à l’industrie automobile (communiqué) - Algerie360
Dans ce communiqué, le ministère de l’Industrie et des mines fait part de sa volonté de revoir les avantages fiscaux accordés jusqu’ici au secteur de l’industrie automobile. Il évoque également les pertes financières générées par ce régime.
Communiqué:
Le Ministère de l’Industrie et des Mines veut revoir en profondeur la politique des avantages fiscaux accordés dans le cadre du dispositif SKD/CKD, après avoir constaté plusieurs dysfonctionnements depuis sa mise en œuvre en 2000.
Sur la base d’une étude réalisée par le ministère, le Ministre de l’Industrie et des Mines, Monsieur Mahdjoub BEDDA, a jugé « urgent de revoir en profondeur la politique des avantages fiscaux accordés dans le cadre du dispositif SKD/CKD, qui a non seulement diminué les recettes budgétaires de l’Etat mais aussi les réserves de change, sans atteindre les objectifs prévus ».
Le SKD/CKD est un régime préférentiel d’avantages fiscaux accordés au moment de l’importation d’un produit démonté et composé de sous-ensembles (SKD) ou d’un produit complètement démonté (CKD).
Actuellement, quelques 60 opérateurs économiques émargent au dispositif SKD/CKD pour 20.000 emplois. Il est relevé en outre que le taux d’intégration moyen ne dépasse pas 20% hors filière automobile, tandis que le taux de couverture du marché se situe entre 35% et 40%.
« Je tiens à préciser d’abord que l’intégration n’est pas une fin en soi. Elle n’a de sens que si elle contribue à l’amélioration de la compétitivité des entreprises », souligne Monsieur BEDDA.
A l’origine, ce dispositif a été mis en place pour développer une base industrielle dans diverses filières de production (électronique, électroménager et mécanique), développer la production et la sous-traitance nationale, encourager les opérateurs économiques à élever les niveaux d’intégration et créer de l’emploi.
Selon cette étude, le manque à gagner pour le Trésor public dû à l’application de ce régime était évalué à plus de 40 milliards de DA pour l’année 2016 et à plus de 27 milliards de DA pour l’année 2015.
Rien que pour les cinq premiers mois de l’année en cours, ce manque à gagner en matière de droits de douanes a atteint plus de 20 milliards de DA.
Monsieur le Ministre a souligné, en outre, qu’à l’inverse de ce qui était attendu du dispositif SKD/CKD, les importations en termes de valeurs de kits d’assemblage et de montage n’ont cessé d’augmenter durant ces trois dernières années pour atteindre près de 2 milliards de dollars en 2016, contre plus de 1,42 milliard de dollars en 2015 et plus de 851 millions de dollars en 2014.
Pour les cinq premiers mois de cette année, ce chiffre a déjà dépassé un (1) milliard de dollars.
Même si ce régime est destiné à substituer aux importations, ces filières (automobile, électroménager…) font recours incessant à la devise.
En contrepartie, ce dispositif est instauré, également, pour contribuer à améliorer aussi bien la compétitivité industrielle que l’exportation. Objectif non atteint.
En effet, les exportations sont restées quasi-nulles avec des montants ne dépassant pas les 45.019 dollars en 2014, 69.239 dollars en 2015 et 314.185 dollars en 2014. Pour les cinq premiers mois de 2017, ce montant est estimé à 146.922 dollars.
En matière de création d’emploi, la contribution de cette filière était très faible. A titre d’illustration, le manque à gagner au Trésor public pour 2016 équivaudrait à la création de 70.000 postes d’emploi à raison de 50.000 DA/personne.
Sur le plan fiscal, des incohérences de taux de droits de douane sont constatées. Ainsi, la majorité des produits importés dans le cadre du dispositif SKD sont taxés au même titre que le produit fini. A cet effet, la définition d’un principe de taxation douanière graduel prenant en compte le mode de présentation du produit (produit en CKD, produit en SKD, produit fini) est utile et nécessaire à l’effet d’encourager les industries de montage et défavoriser l’importation du produit fini.
Filière automobile
En ce qui concerne la filière automobile, à elle seule, le manque à gagner pour le Trésor public dû à l’importation des collections destinées à l’activité de montage de véhicules (SKD), exonérée de droits de douanes en vertu des dispositions de la loi de Finances 2010, a atteint 13 milliards de DA en 2016 et 6,82 milliards de DA en 2015.
Ce chiffre est de 8,24 milliards de DA pour les cinq premiers mois de l’année en cours.
Les importations de collections SKD destinées à la filière de l’industrie mécanique (tracteurs, bus, véhicules de tourisme et véhicules de transport de marchandises) ont atteint plus de 473 millions de dollars en 2016 contre plus de 81 millions de dollars en 2015.
Durant les cinq premiers mois de 2017, ces importations se sont élevées à plus de 815 millions de dollars.
Pour les véhicules de tourisme, les importations des kits d’assemblage ont dépassé 277 millions de dollars en 2016 contre plus de 27 millions de dollars en 2015.
Dans ce cadre, le ministère a constaté que les prix sortie usine étaient relativement élevés malgré les avantages fiscaux accordés, c’est pourquoi l’octroi et le renouvellement des autorisations seront subordonnés à la question des prix des véhicules.
Propositions
L’étude réalisée par le ministère de l’Industrie et des mines a préconisé une série de recommandations consistant notamment en l’instauration de conditions d’accès au dispositif CKD/SKD qui portent essentiellement sur l’investissement et la création d’emploi.
Il a également proposé de limiter la durée des avantages fiscaux, accordés actuellement pour une durée indéterminée et surtout de subordonner le renouvellement aux avantages du régime SKD/CKD à l’exportation d’une partie de la production.
L’étude en question fait ressortir qu’il est indispensable de mettre en place un mécanisme de suivi et de contrôle multisectoriel composé des ministères de l’Industrie et des Finances (Douanes et Impôts).