body {
	background-color: #EEEEEE;
	margin-top:0px;
	margin-left:10px;
	/*margin: 0px;*/
	font-size: 40px;
	font-family: 20px;
	background-image: none;
	background-repeat: repeat-x;
	background-position: top;
	
}



/*divs von außen nach innen*/

#spacer{
	width: 970px;
	margin-right: auto;
	margin-left: auto;
	margin-top: 0px;
	display: block;
	position: relative;
}


#wrapper {
	position:absolute;
	width: 970px;
	height: auto;
	padding: 0px;
	border: 1px none #FFFFFF;
	overflow: hidden;
	text-align: left;
	background-repeat: repeat-y;
	z-index: 6;
	left: -3px;
	background-color: #FFFFFF;
	
}

#kopf {
	width: 970px;
	float: left;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000077;
}

#logo {
	width: 280px;
	float: left;
	height: 72px;
	padding-left: 20px;
	padding-top: 8px;
}

#navigation {
	width: 670px;
	float: left;
	height: 80px;
}

#navi-klein {
	width: 970px;
	float: right;
	padding-top: 0px;
}

#hauptbild {
	width: 970px;
	height: 300px;
	float: left;
	border-top-width: 1px;
	border-bottom-width: 1px;
	border-top-style: solid;
	border-bottom-style: none;
	border-top-color: #000077;
	border-bottom-color: #000077;
}

#navigation_li {
	width: 300px;
	top:400px;
	float: left;
	padding-left: 0px;
	margin-top: 10px;
	background-image: url(bilder-entwurf/wasserzeichen-k.gif);
	background-repeat: no-repeat;
	background-position: left bottom;
	height: 500px;
}

#text {
	width: 660px;
	padding-left: 9px;
	float: left;
	padding-top: 20px;
	padding-bottom: 15px;
	
}


/*nur für neue Indexseite*/

#navigation_li2 {
	width: 444px;
	top:400px;
	float: left;
	padding-left: 20px;
	background-image: url(bilder-entwurf/wasserzeichen-k.gif);
	background-repeat: no-repeat;
	background-position: left bottom;
	height: 500px;
	padding-right: 20px;
	padding-top: 20px;
	padding-bottom: 20px;
}

#text2 {
	width: 445px;
	padding-left: 20px;
	float: left;
	padding-top: 20px;
	padding-bottom: 20px;
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #00386A;
	height: 500px;
	top: 400px;
	padding-right: 20px;
	background-image: url(bilder-entwurf/wasserzeichen-k.gif);
	background-repeat: no-repeat;
	background-position: left bottom;
	
}

/*Ende nur für neue Indexseite*/



#text-tabelle {
	width: 650px;
	padding-left: 9px;
	float: left;
	padding-top: 20px;
	padding-bottom: 15px;
	padding-right: 10px;

}

#footer {
	width: 970px;
	height:16px;
	color: #000077;
	font-size: 9px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	text-align: right;
	padding: 4px 0px 0px;
	margin-top: 0px;
	float: left;
	border-top-width: 1px;
	border-top-style: solid;
	border-top-color: #000077;
}


/*Tabellenspecials*/

table {
	
	border-collapse:collapse
}

#tabellen {
}

#spacer #wrapper #text-tabelle #tabellen li {
	line-height: normal;
	margin-top: 3px;
}
td{
	vertical-align: top;
	border: 1px solid #000077;
	margin: 0px;
	padding: 2px;
}

tr {
	border: 1px none #FF0000;
}




/*obere Navigation*/

#tab-nav {
	height: 90px;
	float: left;
	margin-top: 0px;
	padding-top: 0px;
}

#navigation a {
	text-align: left;
	color: #000000;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	text-decoration: none;
	width: 150px;
	height: 60px;
	padding-left: 9px;
	font-weight: normal;
	display: block;
	float: left;
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #000077;
	font-size: 13px;
	padding-top: 20px;
}
#navi-klein a {
	color: #000000;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	float: right;
	display: block;
	border-left-style: solid;
	border-left-color: #000077;
	width: 150px;
	text-align: center;
	margin-top: 0px;
	padding-top: 4px;
	font-weight: normal;
	text-decoration: none;
	border-left-width: 1px;
	padding-bottom: 2px;
}




#navigation a:hover {
	font-weight: normal;
	color: #000077;
	background-color: #EEEEEE;
}

#navi-klein a:hover {
	color: #000077;
	background-color: #EEEEEE;
}



#navigation .aktiv {
	color: #000077;
	background-position: 20px;
	background-color: #EEEEEE;
}

#navi-klein .aktiv {
	color: #000077;
	background-position: 20px;
	background-color: #EEEEEE;
}


/*linke Navigation*/

#navigation_li ul {
	margin: 0;
	padding:0;
	clip: rect(auto,auto,auto,auto);
	width: 250px;
}

#navigation_li a {
	text-decoration: none;
	font-weight: normal;
	color: #000000;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000077;
	padding-right: 8px;
	padding-left: 12px;
	padding-bottom: 7px;
	font-size: 13px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	width: 232px;
	padding-top: 7px;
	line-height: normal;
	display: block;
	margin: 0px;
	list-style-image: none;
	list-style-type: none;
	
}

#navigation_li .aktiv {
	color: #000077;
	background-image: none;
	background-repeat: repeat-x;
	background-position: left bottom;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000077;
	background-color: #EEEEEE;
}






  
#navigation_li ul a:hover {
	font-weight: normal;
	color: #000077;
	background-image: none;
	background-repeat: repeat-x;
	background-position: left bottom;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000077;
	background-color: #EEEEEE;
}

#navigation_li li {
	list-style-type: none;
	margin: 0px;
	padding: 0px;
	list-style-image: none;
}
	


/*allgemein*/

ul {
	margin: 0;
	padding:0;
	display: block;
}	

li {
	line-height: 16px;
	margin-bottom: 0px;
	color: #000000;
	list-style-position: outside;
	margin-left: 15px;
	list-style-image: url(bilder-entwurf/aufzaehlung.gif);
	list-style-type: none;
	margin-top: 6px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
}

p {
	margin-bottom: 6px;
	margin-top: 8px;
	color: #000000;
	font-size: 12px;
	line-height: 16px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	
}	

#text p {
	margin-bottom: 10px;
	font-size: 12px;
	line-height: 16px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	text-align: left;
	margin-right: 150px;
}	

#tabellen p {
	margin-bottom: 6px;
	margin-top: 6px;
	color: #000000;
	font-size: 12px;
	line-height: normal;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	margin-right: 3px;
	margin-left: 3px;
}	


#text li {
	margin-bottom: 6px;
	margin-top: 8px;
	color: #000000;
	font-size: 12px;
	line-height: 16px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	padding-right: 120px;
}	

a {
	text-decoration: underline;
	color: #000077;
	font-weight: bold;
}	

a:hover {
	text-decoration: underline;
	color: #888888;
}	



h1 {
	font-size: 18px;
	font-weight: bold;
	color: #000077;
	margin-top: 0px;
	padding-top: 0px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	letter-spacing: 2px;
	padding-bottom: 5px;
}

h2 {
	font-size: 12px;
	font-weight: bold;
	color: #000077;
	margin-top: 0px;
	padding-top: 0px;
	margin-bottom: 18px;
	letter-spacing: 2px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000077;
	padding-bottom: 5px;
	margin-right: 20%;
	font-family: Verdana, Arial, Helvetica, sans-serif;
}




/*specials*/


.bildunterschrift {
	font-size: 9px;
	font-weight: bold;
	color: #333333;
}

.unterstr {
	text-decoration: underline;
	color: #26266B;
	cursor: auto;
}

.oben_11 {
	margin-top: 11px;
}



/*Sonderseiten wie Wirtschaftsprüfer etc.*/

#mitte {
	background-color: #FFFFFF;
	padding: 20px;
	height: 100px;
	width: 300px;
	margin: 20px;
}
img{
	text-decoration: none;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
}
h3 {
	font-weight: bold;
	font-size: 12px;
	line-height: normal;
	margin-bottom: 10px;
	padding-bottom: 0px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
}
.einrueck {
	font-size: 12px;
	line-height: 13px;
	text-indent: 30px;
}

h6 {
	font-size: 10px;
	font-weight: normal;
	color: #000000;
	margin-top: 5px;
	margin-bottom: 0px;
	font-family: Arial, Helvetica, sans-serif;
	text-align: left;
	margin-left: 20px;
}
.bildlinks {
	padding-right: 50px;
}

#spacer #wrapper #text-tabelle #tabellen ul {
	padding-left: 2px;
}
#spacer #wrapper #footer p {
	color: #FFFFFF;
	text-align: right;
	font-size: 7px;
}
#spacer #wrapper #navigation_li #liste_links a {
	list-style-image: none;
	list-style-type: none;
}
.Abstand15px {
	padding-bottom: 7px;
}
.tab-rahmenlos {
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
}
#spacer #wrapper #text-tabelle ul {
	margin-left: 20px;
}
h4 {
	font-size: 16px;
	color: #580E30;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	text-align: center;
	font-weight: normal;
}

h5 {
	font-size: 14px;
	color: #580E30;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	text-align: left;
	font-weight: normal;
}
ol {
	margin-top: 0px;
	margin-bottom: 0px;
	padding-top: 0px;
	padding-bottom: 10px;
}
.rot {
	color: #993300;
}
.blau {
	color: #0000BB;
}