body { 
  background-color: white; 
  color: black;   
  text-align: left;
  font-family: verdana, arial, helvetica, sans-serif;
  margin: 0px;
  padding: 0px;
}

.normal :link {
 color: #FF6A00;
 text-decoration: none;
 border-bottom: 1px dotted #FF6A00;
}

.normal :visited {
 color: #CC4E00;
 text-decoration: none;
 border-bottom: 1px dotted #CC4E00;
}

.normal :link:hover, :visited:hover {
 color: #FF6A00;
 text-decoration: none;
 border-bottom: 1px solid #FF6A00;
}

img { border: 0px; }

.reg  {
  font-weight: lighter;
}

h1 {
  font-family: "Comic Sans MS", cursive;
  color:#FF6A00;
  font-size: 24px; 
}

h2 {
  font-family: "Comic Sans MS", cursive;
  color:#FF6A00;
  font-size: 20px; 
  margin-bottom: -0.4em;
  padding-bottom: 0px;
}

h3 {
  font-family: "Comic Sans MS", cursive;
  font-weight: lighter;
  color:#FF6A00;
  font-size: 16px; 
  margin-bottom: -0.8em;
  padding-bottom: 0px;
}

dt {
  font-size: smaller;
  font-weight: bolder;
}
dd {
  margin-bottom: 0.8em;
}
table {
  border-spacing: 1px 4px;
  padding: 2px;
}
tr.dark {
  background-color:#EEEEEE
}
td.money {
  text-align: center;
  font-weight: bold;
  font-size: smaller;
}
td.exec {
  font-size: smaller;
  font-weight: bolder;
}

p.sign {
  font-family: "Comic Sans MS", cursive;
  font-style:italic;
  color:#FF6A00;
  font-size: 14px; 
}
p.news_header {
  text-align: center;
  font-size: larger;
  font-weight: bolder;
  color: white;
  letter-spacing: -0.02em;
}

p.footnote {
  font-size: smaller;
}

.date {
  font-size: small;
  font-style: italic;
  color: gray;
  background-color: white;
}

.normal li {
  padding-bottom: 0.5em;
}

div#header {
  width: 800px;
  height: 160px;
  position:relative;
}
div#header_image { 
  width: 0px; 
  position: relative;
  float: left;
  display: none;
}
div#header_logo { 
  padding-top: 5px;
  width: 580px; 
  position: relative;
  float: left;
  font-size:12px; color:black;
}
div#header_address { 
  position:relative; 
  float:left; 
  margin-top:10px;
}
div#header_smlogo { 
  width:88px; 
  position:relative; 
  float:right; 
  margin-top:15px;
}

div#body {
  position:relative;
  width: 800px;
  min-height: 400px;
}
div#body_menu {
  position:relative;
  width: 0px;
  float: left;
  display: none;
}
div#body_content {
  width: 560px;
  position: relative;
  float: left;
  padding-left: 0px;
  border-left: 1px solid white;
}

div#body_news {
  width: 170px;
  position: relative;
  float: right;
  background-color: #EEEEEE;
  padding-top: 0px;
  padding-bottom: 1em;
  font-size: smaller;
}

div#footer {
  position:relative;
  width: 790px;
  height: 30px;
  font-size: 10px;
  color:black;
  padding-left: 10px;
  padding-top: 30px;
  padding-bottom: 20px;
  float: left;
}

/* Navigation */
.nav ul {
  color: #FF6A00;
  font-size: 17px; 
  font-weight: bold;
  letter-spacing: -0.018em;
  list-style: none; margin: 0; text-align: left;
}
.nav li {
 padding-bottom: 0.7em;
 padding-left: 0.7em;
 white-space: nowrap;
}
.nav :link, :visited {
 text-decoration: none;
 color: black;
}
.nav :link:hover, :visited:hover {
 color: #FF6A00;
 text-decoration: none;
}