{"id":6218,"date":"2025-12-04T14:05:42","date_gmt":"2025-12-04T14:05:42","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6218"},"modified":"2025-12-10T18:19:38","modified_gmt":"2025-12-10T18:19:38","slug":"poslovni-konsultant-broj-143-februar-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-143-februar-2025\/","title":{"rendered":"POSLOVNI KONSULTANT &#8211; BROJ 143 \/ FEBRUAR 2025"},"content":{"rendered":"<\/p>\n\n\n\n<section class=\"issue-detail red-theme\">\n  <div class=\"issue-container\">\n\n    <!-- HEADER -->\n    <header class=\"issue-head\">\n      <h1>Business Consultant \u2013 Issue 143 \/ February 2025<\/h1>\n      <p class=\"issue-lead\">\n        Scientific and professional journal in the fields of economics, finance, accounting, taxation, management, and contemporary business practices.\n      <\/p>\n    <\/header>\n\n    <!-- IMPRESSUM -->\n    <section class=\"issue-section\">\n      <h2>Impressum<\/h2>\n\n      <div class=\"imp-grid\">\n        <div class=\"imp-col\">\n          <dl class=\"imp-list\">\n            <div>\n              <dt>Publisher:<\/dt>\n              <dd>Educational and Consulting House \u201cFINconsult\u201d Tuzla, BiH<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher\u2019s address:<\/dt>\n              <dd>\n                Armije RBiH 15, 75000 Tuzla<br>\n                tel\/fax: (035) 277-275 \u00b7 mobile: 061\/963-917<br>\n                e-mail: finconsult@bih.net.ba\n              <\/dd>\n            <\/div>\n            <div>\n              <dt>Editor-in-Chief:<\/dt>\n              <dd>Prof.dr.sc. Ismet Kali\u0107, Director of \u201cFINconsult\u201d Tuzla<\/dd>\n            <\/div>\n          <\/dl>\n        <\/div>\n\n        <div class=\"imp-col\">\n          <h3>Editorial Board:<\/h3>\n          <ul class=\"editors-list\">\n            <li>Emeritus Prof.dr. Adil Kurti\u0107, FINRA University Tuzla, BiH<\/li>\n            <li>Prof. dr. Bahrija Umihani\u0107, Faculty of Economics Tuzla, BiH<\/li>\n            <li>Prof. dr. Senada Kurtanovi\u0107, Faculty of Economics Biha\u0107, BiH<\/li>\n            <li>Prof. dr. Helena Bla\u017ei\u0107, Faculty of Economics Rijeka, Croatia<\/li>\n            <li>Prof. dr. Jasmina Gr\u017eini\u0107, Faculty of Economics Pula, Croatia<\/li>\n            <li>Prof.dr.sc. Marijana \u0160e\u0107ibovi\u0107, College of Tourism and Management, BiH<\/li>\n            <li>Prof.dr.sc. Edin Glogi\u0107, FINRA University Tuzla, BiH<\/li>\n          <\/ul>\n          <p class=\"imp-meta\">\n            Print: \u201cMikro\u0161tampa\u201d d.o.o. Tuzla<br>\n            ISSN: <strong>1986-5538<\/strong>\n          <\/p>\n        <\/div>\n      <\/div>\n    <\/section>\n\n    <!-- TABLE OF CONTENTS -->\n    <section class=\"issue-section\">\n      <h2>Table of Contents<\/h2>\n\n      <ol class=\"toc-list\">\n        <li>\n          <span class=\"toc-title\">Specifics of the Presentation of Financial Statements for 2024<\/span>\n          <span class=\"toc-meta\">Prof.dr.sc. Ismet Kali\u0107, Prof.dr.sc. Edin Glogi\u0107 \u00b7 pp. 6\u201339<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Specifics in the Preparation and Presentation of Annual Financial Statements in Br\u010dko District for 2024<\/span>\n          <span class=\"toc-meta\">Mr.sci. Asmir Mujanovi\u0107 \u00b7 pp. 40\u201365<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Forensic Challenges in the Business Valuation Process<\/span>\n          <span class=\"toc-meta\">Prof.dr. Dragan Mikerevi\u0107 \u00b7 pp. 66\u201375<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Conducting Audits of Financial Statements of Business Entities<\/span>\n          <span class=\"toc-meta\">Doc.dr.sc. Branka Vukoja, Mag.oec. Antonio Vukoja, Doc.dr.sc. Mirsada Murti\u0107 \u00b7 pp. 76\u201395<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Competitiveness Factors in a Global Context<\/span>\n          <span class=\"toc-meta\">Emina D\u017eaferovi\u0107 Kamberovi\u0107, dipl.ecc. \u00b7 pp. 96\u2013102<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Modern IT Systems and Their Application in Contemporary Finance and Accounting<\/span>\n          <span class=\"toc-meta\">Emina Alagi\u0107, dipl.ecc., Jamina Okanovi\u0107, dipl.ecc. \u00b7 pp. 103\u2013112<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Regulation on the Payment of Assistance to Workers by Employers in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 pp. 113\u2013117<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Regulation on Measures of Financial Assistance to Private Employers, Crafts and Other Self-Employed Activities in the Federation of Bosnia and Herzegovina Aimed at Maintaining Existing Jobs for 2025<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 pp. 118\u2013120<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Law on Amendments to the Law on Budgets in the Federation of Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 p. 121<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Specifics in Determining Income and Benefits from Employment in Br\u010dko District BiH<\/span>\n          <span class=\"toc-meta\">Mr.sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 122\u2013125<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Sentences of Court Practice<\/span>\n          <span class=\"toc-meta\">Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 126\u2013129<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Questions and Answers (Direct and Indirect Taxes, Labour Relations and Finance)<\/span>\n          <span class=\"toc-meta\">pp. 130\u2013141<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"toc-meta\">pp. 142\u2013160<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"toc-meta\">pp. 161\u2013162<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- ARTICLES WITH ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Articles with Abstracts<\/h2>\n\n      <!-- 1 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>1) Specifics of the Presentation of Financial Statements for 2024<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 6\u201339<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr.sc. Ismet Kali\u0107, Prof.dr.sc. Edin Glogi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The 2024 reporting period represents the third\n          year of application of the new chart of accounts, as well as of the forms\n          for the preparation of financial statements for the reporting period\n          01.01\u201331.12.2024.\n          New regulations relevant to the accounting profession\n          were enacted in a small number in this reporting\n          period. Among the new regulations worth mentioning is\n          the adoption of the new Law on Trade in FBiH. Also\n          important are the Amendments to the Labour Law, Amendments\n          to the Rulebook on Personal Income Tax, and Amendments\n          to the Rulebook on the Application of the Law on Corporate Income Tax.\n          In this year as well, two essential\n          laws were not adopted \u2013 the Law on Personal Income Tax and the Law on\n          Contributions \u2013 the draft texts of which have been \u201cwaiting\u201d\n          for adoption for almost eight years. The minimum\n          wage was increased to BAM 619. In accordance with the Regulation of the Government of FBiH,\n          employers were allowed to pay assistance to workers\n          up to a maximum amount of BAM 2,520,\n          on a voluntary basis, exempt from taxes and\n          contributions, in the first half of 2024. In the second half\n          of 2024, under a new Regulation, payment of up to BAM 2,768\n          was again approved, on a voluntary basis, also exempt\n          from taxes and contributions. In total, up to BAM 5,288\n          could have been paid per employee in 2024 without paying\n          taxes and contributions.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> presentation of financial statements, accounting regulations, set of financial statements\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M4, M42<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 2 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>2) Specifics in the Preparation and Presentation of Annual Financial Statements in Br\u010dko District for 2024<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 40\u201365<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.sci. Asmir Mujanovi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Legal entities that are registered and operate in the Br\u010dko District of BiH\n          prepare and present their annual accounts using specific forms\n          that differ from those used in the entities.\n          For the reporting period 01.01\u201331.12.2024,\n          the financial statement forms did not change compared to the previous\n          reporting period. The Rulebook on the Content and Form\n          of Financial Statement Forms for Legal Entities prescribes the\n          form of the statements and the content of items in the financial statements\n          for companies, cooperatives, and other legal entities.\n          The same Rulebook separately prescribes the form of the statements\n          and the content of items in the financial statements\n          for legal entities whose operations are partially financed from\n          public revenues or other earmarked sources, and partially\n          or fully based on membership contributions, and which are not established\n          for profit-making purposes, such as political organizations,\n          trade unions, humanitarian organizations,\n          foundations and endowments, associations, unions, chambers,\n          religious communities, as well as other legal entities organized\n          on the basis of membership, which are classified as small\n          legal entities in accordance with Article 4, paragraph (5) of the Law on\n          Accounting and Auditing of Br\u010dko District BiH.\n          In determining the format and type of financial statement forms,\n          this paper, in its first part, presents the criteria for classifying legal\n          entities, i.e. criteria for the division into small, medium\n          and large legal entities. For better understanding of the content, form and the\n          very process of completing the financial statement forms,\n          this paper uses practical examples to present the preparation\n          of a complete set of financial statements. Specifically, in the second part\n          of the paper, explanations are provided for certain specifics\n          in completing the Balance Sheet, Income Statement,\n          Cash Flow Statement, Statement of Changes in Equity\n          and Notes to the Financial Statements in Br\u010dko District BiH. In the subsequent part\n          of the paper, practical examples are used to demonstrate\n          the completion of the forms in the financial statements.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> presentation of financial statements, accounting regulations, set of financial statements, specifics in the presentation of financial statements for Br\u010dko.<br>\n            <strong>KEY WORDS:<\/strong> presentation of financial statements, accounting regulations, set of financial statements, specifics in the presentation of financial statements for Br\u010dko\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M40, M41, M49<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 3 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>3) Forensic Challenges in the Business Valuation Process<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 66\u201375<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof.dr. Dragan Mikerevi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          A valuation report of assets, a company, a bank or\n          another entity may, among some stakeholders,\n          trigger doubts that the process has not resulted in a reasonable estimate of value.\n          It is possible that in the valuation process, besides the subject\n          of valuation, neither the purpose of the valuation nor the role\n          of the certified appraiser were properly respected.\n          In this regard, the paper points to elements\n          that should support the understanding of forensic accounting\n          in the valuation process, as part\n          of business forensics. In this sense,\n          attention is drawn to two critical parameters in valuation:\n          discount rates and terminal growth rates, which\n          are highly correlated with the estimated\n          value.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> forensics, forensic accountant, valuation, discount rate, growth rate, fraud, damage\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> G32, M41<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 4 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>4) Conducting Audits of Financial Statements of Business Entities<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 76\u201395<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Doc.dr.sc. Branka Vukoja, Mag.oec. Antonio Vukoja, Doc.dr.sc. Mirsada Murti\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Audit is an independent examination of financial statements\n          or other financial information relating to\n          an entity, whether profit-oriented or not,\n          regardless of its size or legal form,\n          when such an examination is carried out with the intention\n          of expressing an opinion thereon. The experience of many\n          business entities in recent years\n          confirms that progress without good and prompt\n          collection, processing and use of information in\n          modern conditions is not possible.\n          Information and modern information\n          technologies are in fact breaking the foundations on which\n          traditional organization rests and are leading to a significantly\n          higher level of efficiency and effectiveness. In connection with this,\n          the concept and expectations of modern\n          auditing are being redefined, and the raison d\u2019\u00eatre of audit must be found\n          in its ability to provide high-quality external\n          and internal information that flows vertically and\n          horizontally within and outside the organization. Information\n          for business decision-making purposes is obtained\n          from various sources. In this context, an important\n          role and place belong to financial statements\n          as carriers of accounting information,\n          which are the result or final product of the functioning\n          of the central part of the management information system \u2013\n          the accounting information system. Although business decision-makers, especially internal\n          ones (management), regularly require additional management information\n          for decision-making purposes,\n          many still have to rely on financial statements\n          as their main source of financial information, and\n          therefore financial statements should be prepared and presented\n          with their needs in mind.\n          Financial statements usually include\n          the balance sheet, income statement,\n          cash flow statement and notes to\n          the financial statements. Consideration of the content\n          of financial statements shows that they provide insight into\n          two fundamental criteria of sound management:\n          security of operations (liquidity,\n          financial stability and indebtedness) and performance or\n          efficiency (profitability).\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> audit, auditor, audit report, risk, inherent risk, detection risk, materiality, audit documentation\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M42, G32<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 5 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>5) Competitiveness Factors in a Global Context<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 96\u2013102<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Emina D\u017eaferovi\u0107 Kamberovi\u0107, dipl.ecc.\n        <\/p>\n        <p class=\"abstract-text\">\n          Competitiveness represents the ability of a country,\n          industry or company to increase and maintain its market share\n          through innovation and productivity and to adapt\n          to global changes. Competitiveness in the context\n          of globalization depends on factors such as innovation,\n          education, infrastructure and the regulatory framework. At\n          the global level, competitiveness is measured by indices\n          of the World Economic Forum, such as the Global\n          Competitiveness Index (GCI) and ease of doing business\n          indices (Doing Business rankings).\n          Competitiveness at the global level depends on\n          a combination of macroeconomic stability,\n          infrastructure, technological readiness and the ability to\n          foster innovation. Key competitiveness factors\n          include innovation and technology, human capital,\n          infrastructure and the regulatory environment. Countries that\n          manage to create an environment that encourages\n          innovation and productivity have a greater chance of success\n          in the global market.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> factors, competitiveness, competitive advantage, global context\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> F60, F63, G10<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 6 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>6) Modern IT Systems and Their Application in Contemporary Finance and Accounting<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 103\u2013112<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Emina Alagi\u0107, dipl.ecc., Jamina Okanovi\u0107, dipl.ecc.<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Modern information technology (IT) has radically\n          changed the landscape of accounting and financial\n          systems. The implementation of information technologies\n          has transformed the way financial\n          operations are carried out, introducing advanced technologies that\n          improve all aspects of financial operations.\n          The application of modern technologies enables\n          organizations to collect, store and analyze\n          large volumes of data faster, which facilitates decision-making\n          and reduces the risk of errors and fraud. As\n          such, they increase operational efficiency and support\n          strategic management, enabling companies\n          to better respond to dynamic market changes and\n          challenges. This paper analyzes these aspects and provides insight into\n          how modern technology is transforming finance\n          and accounting, ensuring long-term sustainability and\n          success of companies.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> information technology, accounting, finance, company\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M41, B26, O14, L86<\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER CONTENTS WITHOUT ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Other Contents<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">Regulation on the Payment of Assistance to Workers by Employers in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 pp. 113\u2013117<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Regulation on Measures of Financial Assistance to Private Employers, Crafts and Other Self-Employed Activities in the Federation of Bosnia and Herzegovina Aimed at Maintaining Existing Jobs for 2025<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 pp. 118\u2013120<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Law on Amendments to the Law on Budgets in the Federation of Bosnia and Herzegovina<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 p. 121<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Specifics in Determining Income and Benefits from Employment in Br\u010dko District BiH<\/span>\n          <span class=\"extra-meta\">Author: Mr.sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 122\u2013125<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Sentences of Court Practice<\/span>\n          <span class=\"extra-meta\">Author: Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 126\u2013129<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Questions and Answers (Direct and Indirect Taxes, Labour Relations and Finance)<\/span>\n          <span class=\"extra-meta\">pp. 130\u2013141<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"extra-meta\">pp. 142\u2013160<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"extra-meta\">pp. 161\u2013162<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION \/ JOURNAL REGISTRATION -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          To access all issues of the journal \u201cBusiness Consultant\u201d and obtain an annual subscription,\n          you can complete the registration via the official online form.\n        <\/p>\n      <\/div>\n      <div class=\"issue-cta-btn\">\n        <a href=\"https:\/\/finconsult.ba\/en\/prijava-za-casopis\/\" class=\"issue-cta-link\">\n          Journal Subscription \u2013 \u201cBusiness Consultant\u201d\n        <\/a>\n      <\/div>\n    <\/section>\n\n  <\/div>\n<\/section>\n\n<style>\n.red-theme {\n  --primary: #8c1b1b;\n  --primary-light: #b72b2b;\n  --border-soft: rgba(140,27,27,0.18);\n  --bg-soft: #fbf6f6;\n}\n\n.issue-detail {\n  max-width: 1200px;\n  margin: 40px auto;\n  padding: 0 20px;\n}\n\n.issue-container {\n  max-width: 1050px;\n  margin: 0 auto;\n  border: 1px solid var(--border-soft);\n  background: #ffffff;\n  padding: 26px 26px 30px;\n}\n\n\/* HEADER *\/\n.issue-head h1 {\n  font-size: 1.9rem;\n  color: var(--primary);\n  margin: 0 0 6px;\n}\n\n.issue-lead {\n  margin: 0 0 14px;\n  color: #555;\n  font-size: 0.97rem;\n}\n\n\/* SECTION *\/\n.issue-section {\n  margin-top: 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