BODY { margin-top 0em; FONT-SIZE: 12px; FONT-FAMILY: Arial, Helvetica, ‚l‚r ƒSƒVƒbƒN, Osaka; background: #ffffff; }
A:link { COLOR: #0066cc; TEXT-DECORATION: underline; }
A:visited { COLOR: #0066cc; TEXT-DECORATION: underline; }
A:active { COLOR: #0066cc; TEXT-DECORATION: underline; }
A:hover { COLOR: #808080; TEXT-DECORATION: underline; }

td { line-height: 150%; }

.f18 { font-size: 18px; }
.f14 { font-size: 14px; }
.f12 { font-size: 12px; }
.f10 { font-size: 10px; }

.line2 { line-height: 120%; }
.line3 { line-height: 140%; }
.line4 { line-height: 160%; }
.line5 { line-height: 180%; }


.red { color: #ff0000; font-weight: bold; }
.small { font-size: 9px; }


.center { text-align: center; }
.right { text-align: right; }


.title { font-size: 18px;  text-align: center; }

#tbl1 td { padding: 3px; border-width: 1px; border-color: #c0c0c0; border-style: solid; }

#tbl2 { border-collapse: collapse; }
#tbl2 td { padding: 1px ; border-width: 0 0 1px 0; border-color: #c0c0c0; border-style: solid; }

#tbl3 { border-collapse: collapse; }
#tbl3 td { padding: 3px ; border-width: 0; }

#tbl4 { border-collapse: collapse; }
#tbl4 tr,td { padding:0px; }

#tbl5 td { padding: 1px; border-width: 1px; border-color: #c0c0c0; border-style: solid; }

#tbl6 { border-collapse: collapse; }
#tbl6 td { padding: 1px ; border-width: 1px 0 1px 0; border-color: #c0c0c0; border-style: solid; height: 25px; }

#tbl7 { border-collapse: collapse; }
#tbl7 td { padding: 5px ; border-width: 0; }

#tbl8 td { padding: 2px; border-width: 1px; border-color: #c0c0c0; border-style: solid; }

#tbl9 { border-collapse: collapse; }
#tbl9 td { padding:0px; border-width:0; }