@charset "UTF-8";
body {
	margin: 0;
	padding: 0;
	background-color: #FFF;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 75%;
	font-weight: normal;
	text-align: justify;
}
a {
	color: #000;
	text-decoration: none;
}
a:hover {
	text-decoration: underline;
}
#mnulvl {
	float: left;
	width: 304px;
	margin: 0 0 10px 0;
	padding : O 10px 0 0;
	text-align: left;
}
p, dl, dt, dd, ul, li, img, h1 {
	list-style-type: none;
	margin: 0;
	padding: 0;
}
#menu {
	position: absolute;
	z-index:999;
	width: 800px;
	background-repeat: repeat-x;
	float: left;
	background-image: url(../images/back_menu.jpg);
	left: 0px;
	top: 187px;
	text-align: left;
}

#menu dl {
	float: left;
	
}
#menu dt {
	color:#FFF;
	margin: 0;
	height: 39px;
	background-repeat: repeat-x;
}
#menu dt a {
	color: #FFF;
	text-decoration: none;
	display: block;
	line-height: 39px;
	background-image: url(../images/menu_div.jpg);
	background-repeat: no-repeat;
	background-position: left center;
	text-align: center;
	font-size: 0.95em;
}
#main_tp {
	width: 563px;
	padding: 5px 5px 0 5px;
	float: left;
	margin: 0;
}
#main {
	background-image: url(../images/back-main.png);
	width: 800px;
	background-repeat: repeat-y;
	border-top: 1px solid #FFF;
	background-color: #A00B09;
}
#btm {
	clear: both;
}
#head {
	background-image: url(../images/backhead.jpg);
	background-repeat: repeat-x;
	height: 226px;
	position: relative;
	width: 800px;
	z-index: 800;
}
#head #logo {
	position: absolute;
	top: 1px;
	right: 0px;
}
#head   h1 {
	position: absolute;
	font-size: 0.95em;
	top: 38px;
	right: 5px;
	color: #5F5F61;
	text-align: right;
	line-height: 1.2em;
	font-weight: normal;
}
#head  #logo {
	position: absolute;
	top: 5px;
}
#accueil a { 
	background-image:none;
}
#menu dd {
	display: none;
	border-width: 0 1px 1px 1px;
	border-style: solid;
	border-right-style: solid;
	border-bottom-style: solid;
	border-color: #FFF;
	background-color: #000;
	padding-top:10px;
	padding-bottom: 5px;
	font-size: 0.9em;
}
#menu  dt li {
text-align: center;
background: #fff;
}
#menu  li  a    {
	color: #FFF;
	text-decoration: none;
	display: block;
	height: 100%;
	background-color:#000;
	border-top: 1px dashed #FFF;
	padding: 7px 0;
}
#menu dt a:hover {
	color: #6EB7FB;
	text-decoration: none;
}
#menu li a.fst {
	
}
#menu li a:hover, #menu li a:focus, #menu dt a:focus {
	color: #6EB7FB;
	text-decoration: none;
}
#site {
position: absolute;
z-index: 1;
top : 70px;
left : 10px;
color: #000;
background-color: #ddd;
padding: 5px;
border: 1px solid gray; 
}
dt#acc a {
	background-image: none;
}
#menu  dd a {
	padding-left: 10px;
	padding-right: 10px;
	font-size: 0.9em;
}
#ctnr {
	width: 800px;
	margin: 0 auto  5px auto;
	padding: 0 5px 5px 5px;
	border-width: 0 1px 1px 1px;
	border-style: solid;
	border-color: #999;
	position: relative;
}
#expert-comptable {
	float: left;
	margin: 30px 15px 0 10px;
	padding: 8px;
	border: 1px solid #FFF;
}
#main_tp p {
	color: #FFF;
}
#main_rt {
	float: left;
	width: 216px;
	padding: 0 5px;
}
#main_rt p.spip {
margin-bottom: 5px;
}
#main_rt ul.spip li {
font-size : 0.8em;
}
#mnulvl p {
	font-size: 1.1em;
	color: #FFFFFF;
	display: block;
	margin-top: 30px;
	padding-right: 10px;
	padding: 10px 0 20px 0;
	text-align: left;
}
#mnulvl ul {
	color: #FFFFFF;
	font-size: 1.00em;
	padding: 0;
	text-align: justify;
}
#mnulvl li {
	list-style-type: none;
	padding-left: 25px;
	background-image: url(../images/arrow.png);
	background-repeat: no-repeat;
	background-position: left top;
	margin-top: 10px;
	text-align: left;
	color:#FFF;
}
#btmclr {
	padding: 10px 15px;
	clear: left;
	float: left;
	width: 508px;
	margin: 30px 10px 10px 10px;
	border: 1px solid #F6F6F6;
}
#btmclr p {
	margin: 5px 0;
	padding: 0px;
	font-size: 0.9em;
	text-align:left;
}
.clr {
	clear: both;
	display: block;
	height: 15px;
}
#main_rt h3 {
	border-width: 0 0 1px 0;
	border-top-style: solid;
	border-style: solid;
	border-color: #000;
	padding: 0 5px;
	line-height: 16px;
	background-image: url(../images/bck-rgt-hd.png);
	background-repeat: no-repeat;
	color: #FFF;
	font-size: 0.90em;
	font-weight: normal;
	margin: 5px 0 8px 0;
}
#main_rt  legend {
	font-size: 0.95em;
	padding-left: 5px;
}
#main_rt h4 {
	padding: 0;
	margin: 0;
	font-size: 0.9em;
}
#main_rt p {
	padding: 0;
	margin: 5px 0 24px 0;
	position: relative;
	font-size: 0.8em;
	z-index: 0;
}
.voir-tous   {
	position: absolute;
	text-decoration: none;
	color: #A00B09;
	right: 5px;
	margin-top: 5px;
	font-size: 0.9em;
	padding-left: 15px;
	background-image: url(../images/arrow2.png);
	background-repeat: no-repeat;
	background-position: left center;
	z-index:10;
}
.sondage-questions {
	text-decoration: none;
	color: #000;
	font-size: 0.95em;
	display: block;
}
.btm-links {
	float: left;
	width: 152px;
	height: 250px;
	margin-top: 10px;
	margin-right: 4px;
	margin-bottom: 0;
	margin-left: 4px;
	text-align: left;
}
.links-top {
	background-image: url(../images/links.jpg);
	height: 56px;
	background-repeat: repeat-x;
	width: 150px;
	display: block;
	position: relative;
	margin: 0px;
	line-height: 16px;
	font-weight: bold;
	font-size: 0.85em;
	padding: 0px;
	border: 1px solid #666666;
}
.links-top-main {
	height: 191px;
	border-width: 0 1px 1px 1px;
	border-style: dotted;
	border-color: #333;
	font-size: 0.8em;
	position: relative;
	padding-top: 0;
	padding-right: 5px;
	padding-left: 5px;
}
.en-savoir-plus {
	display: block;
	text-align: right;
	color: #FFF;
	text-decoration: none;
	padding: 0 5px 0 20px;
	line-height: 15px;
	position: absolute;
	bottom: 5px;
	right: 5px;
	background-color: #A00B09;
	background-image: url(../images/arrow3.png);
	background-repeat: no-repeat;
	background-position: left center;
	font-size: 0.9em;
}
a.en-savoir-plus:hover {
	background-image: url(../images/arrow3_over.png);
	background-color: #333333;
	text-decoration: none;
}
#btm-line {
	width: 800px;
	border: 1px solid #000;
	color: #FFF;
	margin: 0 auto;
	height: 55px;
	line-height: 55px;
	background-image: url(../images/btm-line.jpg);
	background-repeat: repeat-x;
	text-align: right;
	padding: 0 10px 0 0;
	font-size: 1em;
}
#btm-menu {
	font-size: 0.8em;
	color: #333333;
	width: 810px;
	margin: 5px auto;
	text-align: right;
}
.links-top-main p {
	margin: 0px;
	padding: 5px 0 0 0;
}
.links-top p {
	margin: 0px;
	padding: 0px;
	letter-spacing: -1px;
}
#artisants-commercants, #createurs-entreprise, #profession-liberale, #pme-pmi, #associations-franchises {
	display: block;
	height: 41px;
	margin: 0px;
	background-repeat: no-repeat;
	background-position: right top;
	padding: 14px 0 0 5px;	
}
#artisants-commercants {
	background-image: url(../images/artisans-commercants.jpg);

}
#createurs-entreprise {
	background-image: url(../images/createurs-entreprise.jpg);
}
#profession-liberale {
	background-image: url(../images/profession-liberale.jpg);
}
#pme-pmi {
	background-image: url(../images/pme-pmi.jpg);
}
#associations-franchises {
	background-image: url(../images/associations-franchises.jpg);
}
h3#actu {
	background-image: url(../images/bck-rgt-hd-1st.png);
}
h3#cabinet {
	margin-top: 10px;
	background-image: url(../images/bck-rgt-hd-cabinet.png);
}
#mnu-acc     {
}
.none {
	display: none;
}
#mnu-wai     {
	width: 154px;
}
#mnu-act     {
	width: 138px;
}
#mnu-nos     {
	width: 187px;
}
#mnu-actu  {
	width: 147px;
}
#mnu-acc    dt a {
	border: 0px solid #FFF;
	background-image: url(../images/accueil.png);
	width: 50px;
	height: 39px;
	background-position: center center;
}
#mnu-acc a:hover {
	background-image: url(../images/accueil-over.png);
}
#mnu-con  {
	width: 124px;
}
#mnu-con a {
	background-image: none;
}
p#actutop   {
	padding: 0px;
	margin: 8px 0x;
}
p#sondage {
	margin-bottom: 0px;
	padding-bottom: 0px;
}
#img-accueil {
	border: 0 none;
	background-image: url(../images/accueil-tr.png);
	background-repeat: no-repeat;
	background-position: center center;
	height: 39px;
	display: block;
	width: 50px;
}
.clr2 {
	clear: both;
	display: block;
	height: 5px;
}
#main_rt #breves {
height : 50px;
overflow:hidden;
margin-bottom:0;
}
#main_rt #breves li {
font-size:0.80em;
text-align:left;
padding-top: 5px;
}
p#belbreves {
margin-top: 0;
margin-bottom: 15px;
clear: both;

}
#belbreves .voir-tous {
margin: 0;
padding-top:0;
padding-bottom:0;
}
h1#titresitewais {
	position: absolute;
	left: -9999px;
	top: -9999px;
}