body {
 color: #004494;
 background: url(../grafik/hg01.gif) repeat #FFFFFF;
 margin : 0;
 padding : 0;
 font-family : verdana, helvetica, arial, sans-serif;
 width:100%;
 height:100%;
}

h1{
font-family : verdana, helvetica, arial, sans-serif;
line-height:1.2em;
font-size:18px;
}

h2{
         font-family : verdana, helvetica, arial, sans-serif;
         font-size:12px;
         font-weight:bold;
         margin:0px 0px 1.0em 0px;
}
h3{
         font-family : verdana, helvetica, arial, sans-serif;
         font-size:11px;
         font-weight:bold;
         margin:0px 0px 0px 0px;
}
img{
        border:0px;
        padding:0px;
        margin:0px;
}
table{
        font-size:11px;
}
#darstellung{
        width:982px;
        overflow:hidden;
        text-align:left;
}
.abbinder{
        position:absolute;
        left:0px;
        bottom:0px;
        width:662px;
        height:5px;
        font-size:5px;
        line-height:1.1em;
}
/* Kopfzeile */
#kopf{
        position:relative;
        width:980px;
        height:105px;
        border:solid 1px #BBAE98;
        margin-bottom:20px;
        background-color:#fff;
}
#logo{
        position:absolute;
        left:20px;
        top:20px;
}
#mpic{
        position:absolute;
        right:0px;
        bottom:0px;
}
/* Darstellungsbereich */
#rechts{
        overflow:hidden;
        position:relative;
        float:right;
        width:622px;
        height:332px;
        padding:20px;
        border-top:solid 1px #BBAE98;
        border-left:solid 1px #BBAE98;
        border-right:solid 1px #BBAE98;
        margin-right:0px;
        background-color:#fff;
        font-size:12px;
        line-height:1.4em;
}
#rechts a:link, #rechts a:visited,#rechts a:active  {
        background-image: url(../grafik/pfeil_link.gif);
        background-repeat:no-repeat;
        margin:0px 0px 0px 0px;
        padding:0px 0px 0px 10px;
        color:#004494;
        text-decoration:none
}


#rechts a:hover {
        color:#BBAE98;
        text-decoration:underline;
}
#seiteninhalt{
        position:absolute;
        left:20px;
        top:15px;
        width:620px;
        overflow:hidden;
}
/*scrollleiste*/
#scrollleiste{
        position:absolute;
        right:10px;
        top:10px;
        width:25px;
        height:350px;
        background:url(../grafik/scroll_mitte.gif) top left repeat #fff;
}
#rechts #scrollleiste a{
        background: none;
}
#rechts #scrollleiste a.oben{
        display:block;
        width:25px;
        height:25px;
        background:url(../grafik/scroll_oben.gif) top left no-repeat;
}
div#balken{
        padding:0px;
        margin:0px;
        display:block;
        width:25px;
        height:25px;
        position:absolute;
        top:25px;
        left:0px;
        background:url(../grafik/scroll_greifer_m.gif) top left repeat #fff;
        cursor:pointer;
}
.greifer_u{
        position:absolute;
        bottom:0px;
        left:0px;
}
#rechts #scrollleiste a.unten{
        display:block;
        width:25px;
        height:25px;
        position:absolute;
        bottom:0px;
        left:0px;
        background:url(../grafik/scroll_unten.gif) top left no-repeat;
}

/* Fusszeile */
#fuss{
        position:relative;
        clear:both;
        width:982px;
        height:60px;
        border:solid 1px #BBAE98;
        background-color:#BBAE98;
}
#fusszeile{
        width:630px;
        height:50px;
        position:absolute;
        right:15px;
        top:10px;
        font-size:10px;
}
#sp1,#sp2,#sp3,#sp4{
        font-size:9px;
        float:left;
        margin-right:20px;
}
#sp5{
        font-size:9px;
}
/*Hauptmenü*/
#menu{
        position:absolute;
        width:600px;
        height:50px;
        left:337px;
        top:55px;
}
#menu a{
        display:block;
        float:left;
        text-decoration:none;
        color:#BBAE98;
        padding: 0px 8px 0px 8px;
        border-left: solid 1px #004494;
        line-height:1.2em;
        height:15px;
}
#menu a:hover,#links a:hover{
        color:#004494;
}
#aktiv{
        float:left;
        text-decoration:none;
        color:#004494;
        padding: 0px 8px 0px 8px;
        border-left: solid 1px #004494;
        line-height:1.2em;
        height:50px;
}
#menu a.aktiv{
        float:left;
        text-decoration:none;
        color:#004494;
        padding: 0px 8px 0px 8px;
        border-left: solid 1px #004494;
        line-height:1.2em;
        height:50px;
}
/*Untermenu*/
#links{
        position:relative;
        float:left;
        width:256px;
        height:332px;
        border-top:solid 1px #BBAE98;
        border-left:solid 1px #BBAE98;
        border-right:solid 1px #BBAE98;
        margin:0px 0px 0px 0px;
        padding:20px;
        background-color:#fff;
        overflow:hidden;
}
#links ul{
        margin:0px;
        padding:0px;
        list-style-type:none;
}
#links ul ul{
        margin:0px 0px 10px 55px;
}
#links a{
        display:inline;
        text-decoration:none;
        color:#BBAE98;
        padding-left:10px;
}
.smpic{
        position:absolute;
        bottom:0px;
        right:0px;
}
.mpfeil{
}
/* Seiten */

/*Startseite*/
a#datevLink:link, #rechts a#datevLink:visited,#rechts a#datevLink:active  {
        background-image: none;
}
/* DATEV */
.datev_logo{
        position:absolute;
        right:100px;
        bottom:5px;
}

#rechts .ohne_pfeil a:link, #rechts .ohne_pfeil a:visited,#rechts .ohne_pfeil a:active{
        background: none;
        padding:0px 0px 0px 0px;
}

/*impressum*/
#impressumtext{
font-size:11px;
}
form{
display:block;
}

/*ie6-Hacks */
* html #kopf{
        height:108px;
        margin-bottom:17px;
}
* html #links{
        width:298px;
        height:397px;
}
* html #rechts{
        width:664px;
        height:397px;
}