body {
background: white;
color: black;
font-family: verdana, sans;
line-height: 14px;
margin: 0;
padding: 0;
font-size: 11px;
}

a:link { 
color: #4da0cf;
text-decoration: none;
 }

a:visited { 
color: gray;
text-decoration: none;
 }

a:hover {
color: orange;
 }


#nawigacja {
width: 100%;
background: transparent
position: absolute;
top: 0;
left: 0;
height: 85px;
background: url(top.png) repeat-x;
}


#nawigacja ul {
list-style: none;
margin: 0;
padding: 0;
position: absolute;
top: 115px;
width: 100%;
height: 33px;
background: url(nawigacja.png) repeat-x;
list-style: none;
}

#nawigacja ul li {
float: left;
margin-left: .75em;
margin-top: 10px;
padding-right: .75em;
color: white;
border-right: 1px solid white;
height: 1.5em;
}

#nawigacja ul li.last { 
border-right: none;
 }

#nawigacja ul li a:link {
color: white;
}

#nawigacja ul li a:visited {
color: gray;
}

#nawigacja ul li a:hover {
color: orange;
}

#nawigacja ul li a:active {
color: red;
}

#wyszukiwarka {
position: absolute;
height: 45px;
top: 15px;
left: 380px;
padding: 0 .2em;
}

#strona { 
clear: both;
top: 142px;
left: 0px;
position: relative;
padding-top: 0px;
}

.reklama { 
text-align: center;

 }

#tresc {
clear: both;
margin: 0;
width: 49%;
float: left;
border-right: 1px solid #90a4af;
position: relative;
}
h3, #tresc h1 {
font-size: 1.2em;
margin: 2em 0 .5em 2em;
color: black;
}
#tresc p { 
margin-left: 20px;
background: transparent;
 }
.lewa {
width: 23%;
padding: 1px 1% 5% 1%;
float: left;

}
#lewa {
width: 23%;
padding: 1px 1% 5% 1%;
float: left;

}

#prawa {
width: 23%;
float: left;
padding: 1px 1% 5% 1%;
border-left: 1px solid #90a4af;
}

#stopka {
clear: both;
width: 100%;
border-top: 2px solid black;
background: #031E43 url(stopka.jpg) no-repeat bottom right;
height: 220px;
color: white;
}

#stopka ul { 
list-style: none;
margin: 0 0 0 10px;
padding: 0 0 0 10px;
 }

#stopka ul li a {
display: block; 
background: url(li.gif) no-repeat 0px 5px;
padding-left: 8px;
margin-bottom: 5px;
 }

#stopka h3 { 
margin-top: 5px;
color: white;
 }

#stopka a { 
color: white;
 }



.stopka-listy {

top: .2em;
left: 0;
width: 30%;
}

#stopka-2 { 
margin-left: 30%;
margin-top: -210px;
}

#stopka-3 { 
margin-left: 60%;
width: 38%;
margin-top: -136px;
}

.clear { 
clear: both;
background: gray;
margin: 0;
padding: 2em;
color: #c9c9c9;
}

#okruszki {
padding: 0;
background: url(okruszki.png) repeat-x top left;
height: 45px;
width: 100%;
}

#okruszki span { 

display: table-cell;
vertical-align: middle;
text-align: right;
height: 45px;
padding-left: 10px;
}
.okruszki {
padding: 0;
background: url(okruszki.png) repeat-x top left;
height: 45px;
width: 100%;
text-align: left;
padding-top: 15px;
padding-left: 15px;
}

h1 {
position: absolute;
top: 0;
left: 0;
font-size: 1.8em;
margin: 0;
padding: 0;
background: url(deska-lewa.jpg) no-repeat #215380;
background-position: left bottom;
width: 100%;
height: 115px;
color: black;
}

h1 a { 
display: block;
width: 100%;
height: 100%;
 }

h1 span { 
position: absolute;
top: 18px;
left: 100px;
background: url(e-rachunkowosc.png) no-repeat transparent;
background-position: right bottom;
display: block;
width: 220px;
height: 70px;
}

h1 b { 
position: absolute;
top: 0;
right: 0;
background: url(deska-prawa.jpg) no-repeat transparent;
background-position: right bottom;
display: block;
width: 100%;
height: 115px;
}

h1 span i {
display: none;
 }

h2 {
font-size: 1.2em;
margin: 0 0 -5px 0;
padding: 0 0 30px 0;
background: url(h2-p2.png) no-repeat;
background-position: bottom left;
width: 100%;
}


.wrap {
position: relative;
background: url(wrap.png) no-repeat;
margin: 1em;
padding: 9px 0 10px 10px;
}
.wrap li  {

 }
.wrap h2 {
font-size: 1.4em;
margin: 0 10px -5px 10px;
padding: 5px 0 30px 17px;
color: black;
border-left: 8px solid #15517c; 
background: url(h2-p.png) no-repeat;
background-position: bottom left;
width: 90%;
}
.wrap-bottom { 
position: absolute;
background: url(wrap-bottom.png) no-repeat;
width: 180px;
height: 84px;
bottom: 0;
right: -9px;
z-index: 1;
}

.left{
text-align:right;
margin-right: 20px;
right: 20px;
}



#prawa h3 { 
margin: 0 0 1em 0;
 }
 {
font-size: 1.1em;
margin-left: .5em;
color: black;
position: relative;
z-index: 2;
}


p {
padding: 0 1em;
font-size: 1em;
margin: .2em 0 1em 0;

}








h1 { 
color: gray;
font-weight: normal;
font-size: 2em;
margin: 0;
padding: 0;
}

#top { 
position: relative;
height: 70px;
border-bottom: 1px solid gray;
}

#top form { 
position: absolute;
bottom: 10px;
right: 5px;
}
.szukaj-zaawansowane { 
display: block;
}
#wyszukiwarka form { 
margin: 10px 10px 0 0;
}

#wyszukiwarka fieldset { 
display: inline;
margin: 0;
padding: 0;
border: none;
 }

small { 
font-size: 0.7em;
 }

.szary { 
font-size: 0.8em;

 }







#lewa ul, #prawa ul { 
list-style: none;
margin: -3px 0 0 5px;
padding: 0 0 0 5px;
 }

#lewa ul li a, #prawa ul li a  {
display: block; 
background: url(li.png) no-repeat 0px 5px;
padding-left: 8px;
margin-bottom: 5px;
 }


#wydawca {
display: block;
width: 100%;
height: 69px;
margin: 0;
background: url(wydawca-fs8.png) no-repeat top center;
}

#wydawca span {
display: none;
 }
.wydawca { 
position: absolute;
top: 9px;
right: 15px;
width: 120px;
height: 90px;
background: white;
text-align: center;
}

.wydawca h2 { 
background: none;
margin: .3em 0 .5em 0;
padding: 0;
 }

.wydawca a { 
display: block;
height: 60px !important;
width: 100px !important;
}
.center { 
text-align: center;
}

img { 
border: none;
 }

.dzial a { 
color: #4da0cf;
font-weight: bold;
display: block;
font-size: 1.1em;
}

.dzial li { 
margin-bottom: 1em;
 }

.cur { 
color: red;
border-bottom: 1px solid white;
 }

.artykul { 
width: 99%;
 }

.artykul h2 { 
margin-left: 1.4em;
width: 90%
}
.artykul ul {
margin: 0px 0px 0px 20px;

}

.artykul ul li {
width: 100%;
}
#paginacja { 
border: 1px solid #90a4af;
margin: 1em;
padding: 1em;
font-size: 1.2em;
}

.partnerzy_stopka li a {
background-image: none !important;
text-align: center !important;
margin: 0 0 1em 0 !important;

}

fieldset { 
position: relative;
display: block;
margin: 0;
padding: 0;
border: none;
}

fieldset ul, fieldset ol { 
list-style: none;
margin: 0 !important;
padding: 0 !important;
 }

fieldset ul li {
background: none !important;
padding-left: 22px !important;
position: relative !important;
}


fieldset ul li p { 
margin: 0 !important;
}

fieldset ul li p label a {
display: inline !important;
background: none !important;
}

fieldset ul li input {
position: absolute !important;
top: 0;
left: -22px;
}

#lewa fieldset ul li input {
position: absolute !important;
top: 0;
left: 0px;
}

.partnerzy { 
width: 80%;

 }

.partnerzy li { 
margin-top: 1em;
height: 100px;
clear: left;
background: none !important;
border-bottom: 1px solid gray;
}

.partnerzy li a { 
background: none !important;
 }

.partnerzy li img { 
float: left;
margin: 0 1em 1em 0;
 }


.wazne { 
position: relative;
width: 80%;
margin: 0 auto .5em 3em;
padding: 1em;
background: #fffebf;
border: 2px solid #15517c; 
 }

.wazne p { 
margin: 0;
padding: 0;
 }

#art_podpis { 
position: relative;
height: 60px;
width: 100%;
 }

.autor { 
float: left;
left: .5em;
 }

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


#subs { 
background: #cccccc;
padding-bottom: 5px;

 }
#subs fieldset { 
position: absolute;

height: 134px;
}
#subs h2 {
background: url(h2subs-2.png) center center;
height: 64px;
padding: 9px 0 0 0;
text-align: center;
color: white;
 }

#subs legend { 
display: none;
 }

#subs form { 

height: 100%;
 }
.wyroznik {
position: relative;
width: 80%;
margin: 0 0 3em 2em;
background: #dcdcdc;
font-weight: bold;
border-left: 30px solid gray;
padding: .5em 0;
}

a.forum { 
clear: both;
display: block;
margin: 1em 0;
 }

table { 
margin: 0 20px 20px;

 }

td p { 
margin: 0;
padding: 0;
 }

.news_mark { 
display: none;
 }



.tagi ul li {
float: left !important;
display: inline;
background: none !important;
margin: 0; padding: 0 8px 0 0 !important;
}

.tagi ul li a { 
}

.tagi_chmura li { 
display: inline-block;
padding-right: .5em;
}

.tagi_chmura li a { 
background: none !important;
padding: 0 !important;
}

.komentarz { 
margin-bottom: 2em;
border: 1px solid #d1d1d1;
margin: 0 2% 2em 5%;
padding: 2px;
}

.komentarz h4 { 
margin: 0;
background: #D1D1D1;
color: black;
font-size: 1.2em;
padding: 5px;
}

.komentarz h4 span { 
font-size: .7em;
font-weight: normal;
color: gray;
 }

.komentarz p { 
margin-left: 0 !important;
padding-left: 0;
 }

.ad { 
margin: 1em auto;
border-top: 1px dotted gray;
border-bottom: 1px dotted gray;
width: 90%;
color: gray;
 }