diff --git a/api/src/parser/statements/__init__.py b/api/src/parser/statements/__init__.py
new file mode 100644
index 0000000..5ac937c
--- /dev/null
+++ b/api/src/parser/statements/__init__.py
@@ -0,0 +1,4 @@
+"""Конвейер форм ББ/ОФР (Срез 2b): columns → detect → header → lines → checks → merge/statement.
+
+Как и в ОСВ, структура ищется по содержимому: синонимы и соотношения — `rules/statement_*.yaml`.
+"""
diff --git a/api/src/parser/statements/columns.py b/api/src/parser/statements/columns.py
new file mode 100644
index 0000000..6d1c757
--- /dev/null
+++ b/api/src/parser/statements/columns.py
@@ -0,0 +1,253 @@
+"""Заголовок таблицы формы, колонка кодов, колонка наименований, колонки-периоды (design D-4).
+
+Колонка кодов — та, где не меньше `line_codes.min_share` непустых значений блока — коды строк форм; строка заголовка
+— с подписью «Код» и ячейками-периодами правее; заголовок в две строки склеивается; строка нумерации «1 2 3 4 5»
+пропускается. Ячейки заголовка без периода («Изменение, %») в колонки не попадают.
+"""
+
+import re
+from dataclasses import dataclass
+from datetime import date
+
+from src.parser.grid import Cell, Sheet
+from src.parser.rules import Rules
+
+__all__ = [
+    "LayoutNotFoundError",
+    "PeriodColumn",
+    "TableLayout",
+    "cell_label",
+    "find_code_column",
+    "find_layout",
+    "is_numbering_row",
+    "line_code",
+]
+
+_CODE = re.compile(r"^(\d{4,5})(\.0+)?$")
+_SHORT_TEXT = 3  # значения колонки «Пояснения»: 1–2 символа/цифры
+_MIN_NUMBERING_CELLS = 3
+NO_CODE_COLUMN = "колонка кодов не найдена"
+
+
+class LayoutNotFoundError(Exception):
+    """Таблица формы не найдена: `reason` — что именно (колонка кодов)."""
+
+    def __init__(self, reason: str) -> None:
+        super().__init__(reason)
+        self.reason = reason
+
+
+@dataclass(frozen=True)
+class PeriodColumn:
+    col: int
+    label: str  # как в заголовке (переносы → пробел); "" у продолжения без заголовка
+    period_date: date | None
+
+
+@dataclass(frozen=True)
+class TableLayout:
+    header_row: int | None  # None — заголовка таблицы нет (лист-продолжение)
+    header_last_row: int | None  # вторая строка заголовка или строка нумерации
+    code_col: int
+    name_col: int | None
+    periods: tuple[PeriodColumn, ...]
+    skipped_labels: tuple[str, ...]  # заголовки правее кодов без периода
+    first_data_row: int
+
+
+def cell_label(sheet: Sheet, row: int, col: int) -> str:
+    return " ".join(sheet.text_at(row, col).split())
+
+
+def line_code(cell: Cell, rules: Rules) -> str | None:
+    """Код строки формы: 4–5 цифр, первые четыре — в диапазонах словаря; число `1110.0` читается как «1110»."""
+    found = _CODE.match(cell.text.replace(" ", ""))
+    if found is None:
+        return None
+    code = found.group(1)
+    head = int(code[:4])
+    ranges = rules.statement_headers.code_ranges.values()
+    return code if any(low <= head <= high for low, high in ranges) else None
+
+
+def find_code_column(sheet: Sheet, rules: Rules, first_row: int, last_row: int) -> int | None:
+    """Колонка с наибольшим числом кодов, если кодов ≥ `min_codes` и их доля среди непустых ≥ `min_share`."""
+    counts: dict[int, list[int]] = {}
+    for row in range(first_row, last_row + 1):
+        for col, cell in sheet.row_cells(row):
+            tally = counts.setdefault(col, [0, 0])
+            tally[1] += 1
+            if line_code(cell, rules) is not None:
+                tally[0] += 1
+    headers = rules.statement_headers
+    best: int | None = None
+    for col in sorted(counts):
+        codes, nonempty = counts[col]
+        if codes < headers.min_codes or codes / nonempty < headers.code_min_share:
+            continue
+        if best is None or codes > counts[best][0]:
+            best = col
+    return best
+
+
+def is_numbering_row(sheet: Sheet, row: int, rules: Rules) -> bool:
+    cells = sheet.row_cells(row)
+    pattern = rules.statement_headers.column_numbering
+    return len(cells) >= _MIN_NUMBERING_CELLS and all(pattern.search(cell.text) for _, cell in cells)
+
+
+def _first_code_row(sheet: Sheet, rules: Rules, code_col: int, first_row: int, last_row: int) -> int:
+    for row in range(first_row, last_row + 1):
+        if line_code(sheet.cell(row, code_col), rules) is not None:
+            return row
+    return last_row + 1
+
+
+def _is_period_label(label: str, rules: Rules, *, allow_bare_year: bool) -> bool:
+    if rules.statement_periods.period_end(label) is None:
+        return False
+    patterns = (
+        rules.statement_periods.on_date,
+        rules.statement_periods.numeric_date,
+        rules.statement_periods.for_months,
+        rules.statement_periods.for_range,
+    )
+    return (
+        allow_bare_year
+        or not rules.statement_periods.for_year.search(label)
+        or any(pattern.search(label) for pattern in patterns)
+    )
+
+
+def _find_header_row(sheet: Sheet, rules: Rules, code_col: int, first_row: int, first_code_row: int) -> int | None:
+    """Последняя над первым кодом строка с подписью «Код» в колонке кодов; без подписи — последняя строка с двумя и
+    более ячейками-периодами правее кодов либо с одной, но не голым годом (титульный блок НПЗ содержит «2025»)."""
+    captioned = [
+        row
+        for row in range(first_row, first_code_row)
+        if rules.statement_headers.is_code_caption(sheet.text_at(row, code_col))
+    ]
+    if captioned:
+        return captioned[-1]
+    for row in range(first_code_row - 1, first_row - 1, -1):
+        labels = [cell_label(sheet, row, col) for col, _ in sheet.row_cells(row) if col > code_col]
+        strong = [label for label in labels if _is_period_label(label, rules, allow_bare_year=False)]
+        weak = [label for label in labels if _is_period_label(label, rules, allow_bare_year=True)]
+        if strong or len(weak) >= 2:  # noqa: PLR2004 - две даты подряд — заголовок, одна «2025» — титул
+            return row
+    return None
+
+
+def _header_last_row(sheet: Sheet, rules: Rules, header_row: int, code_col: int, first_code_row: int) -> int:
+    """Вторая строка заголовка (продолжение подписей без кодов) и строка нумерации колонок."""
+    last = header_row
+    following = header_row + 1
+    is_following_numbering = is_numbering_row(sheet, following, rules)
+    is_following_empty = sheet.is_row_empty(following)
+    if following < first_code_row and not is_following_numbering and not is_following_empty:
+        # Проверяем, является ли следующая строка продолжением заголовка:
+        # 1. Все непустые ячейки находятся правее кодов, ИЛИ
+        # 2. В колонке кодов пусто, нет чисел, и есть ячейки правее кодов
+        all_cells_right = all(col > code_col for col, _ in sheet.row_cells(following))
+        code_col_empty = sheet.text_at(following, code_col) == ""
+        no_numbers = not any(cell.kind == "number" for _, cell in sheet.row_cells(following))
+        has_cells_right = any(col > code_col for col, _ in sheet.row_cells(following))
+
+        if all_cells_right or (code_col_empty and no_numbers and has_cells_right):
+            last = following
+    if last + 1 < first_code_row and is_numbering_row(sheet, last + 1, rules):
+        last += 1
+    return last
+
+
+def _joined_label(sheet: Sheet, header_row: int, last_row: int, col: int, rules: Rules) -> str:
+    parts = [cell_label(sheet, header_row, col)]
+    for row in range(header_row + 1, last_row + 1):
+        if is_numbering_row(sheet, row, rules):
+            continue
+        origin_row, _ = sheet.merged_origin(row, col)
+        if origin_row == header_row:  # merged-продолжение той же ячейки
+            continue
+        parts.append(cell_label(sheet, row, col))
+    return " ".join(part for part in parts if part)
+
+
+def _period_columns(
+    sheet: Sheet, rules: Rules, header_row: int, header_last_row: int, code_col: int
+) -> tuple[tuple[PeriodColumn, ...], tuple[str, ...]]:
+    periods: list[PeriodColumn] = []
+    skipped: list[str] = []
+    seen: set[int] = set()
+    for row in range(header_row, header_last_row + 1):
+        for col, _ in sheet.row_cells(row):
+            origin_row, origin_col = sheet.merged_origin(row, col)
+            if origin_col <= code_col or origin_col in seen or is_numbering_row(sheet, row, rules):
+                continue
+            seen.add(origin_col)
+            label = _joined_label(sheet, origin_row, header_last_row, origin_col, rules)
+            end = rules.statement_periods.period_end(label)
+            if end is None and not label:
+                continue
+            if end is None:
+                skipped.append(label)
+            else:
+                periods.append(PeriodColumn(origin_col, label, end))
+    periods.sort(key=lambda column: column.col)
+    return tuple(periods), tuple(skipped)
+
+
+def _value_columns(
+    sheet: Sheet, rules: Rules, code_col: int, first_row: int, last_row: int
+) -> tuple[PeriodColumn, ...]:
+    """Продолжение без заголовка: колонки правее кодов, где в строках с кодами есть хотя бы одно число."""
+    found: set[int] = set()
+    for row in range(first_row, last_row + 1):
+        if line_code(sheet.cell(row, code_col), rules) is None:
+            continue
+        found.update(col for col, cell in sheet.row_cells(row) if col > code_col and cell.kind == "number")
+    return tuple(PeriodColumn(col, "", None) for col in sorted(found))
+
+
+def _name_column(  # noqa: PLR0913, PLR0917 - сигнатура соответствует вызовам
+    sheet: Sheet, rules: Rules, code_col: int, header_row: int | None, first_row: int, last_row: int
+) -> int | None:
+    """Колонка левее кодов с наибольшим числом текстовых значений в строках с кодами; «Пояснения» (по подписи или по
+    коротким значениям) исключается; при равенстве — ближайшая к кодам."""
+    texts: dict[int, int] = {}
+    long_texts: dict[int, int] = {}
+    for row in range(first_row, last_row + 1):
+        if line_code(sheet.cell(row, code_col), rules) is None:
+            continue
+        for col, cell in sheet.row_cells(row):
+            if col >= code_col or cell.kind != "text":
+                continue
+            texts[col] = texts.get(col, 0) + 1
+            if len(cell.text) > _SHORT_TEXT:
+                long_texts[col] = long_texts.get(col, 0) + 1
+    candidates = [
+        col
+        for col in texts
+        if long_texts.get(col, 0) > 0
+        and not (
+            header_row is not None and rules.statement_headers.is_explanations_caption(sheet.text_at(header_row, col))
+        )
+    ]
+    if not candidates:
+        return None
+    return max(candidates, key=lambda col: (texts[col], col))
+
+
+def find_layout(sheet: Sheet, rules: Rules, first_row: int, last_row: int) -> TableLayout:
+    code_col = find_code_column(sheet, rules, first_row, last_row)
+    if code_col is None:
+        raise LayoutNotFoundError(NO_CODE_COLUMN)
+    first_code_row = _first_code_row(sheet, rules, code_col, first_row, last_row)
+    header_row = _find_header_row(sheet, rules, code_col, first_row, first_code_row)
+    if header_row is None:
+        periods = _value_columns(sheet, rules, code_col, first_row, last_row)
+        name_col = _name_column(sheet, rules, code_col, None, first_row, last_row)
+        return TableLayout(None, None, code_col, name_col, periods, (), first_row)
+    header_last_row = _header_last_row(sheet, rules, header_row, code_col, first_code_row)
+    periods, skipped = _period_columns(sheet, rules, header_row, header_last_row, code_col)
+    name_col = _name_column(sheet, rules, code_col, header_row, header_last_row + 1, last_row)
+    return TableLayout(header_row, header_last_row, code_col, name_col, periods, skipped, header_last_row + 1)
diff --git a/api/tests/unit/parser/statements/__init__.py b/api/tests/unit/parser/statements/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/api/tests/unit/parser/statements/test_columns.py b/api/tests/unit/parser/statements/test_columns.py
new file mode 100644
index 0000000..35cd418
--- /dev/null
+++ b/api/tests/unit/parser/statements/test_columns.py
@@ -0,0 +1,241 @@
+"""Заголовок таблицы формы, колонка кодов, наименований и периодов (design D-4; spec «Заголовок таблицы, колонка кодов
+и колонки-периоды определяются по тексту»)."""
+
+import datetime
+from decimal import Decimal
+
+import pytest
+from gridbuilder import at, sheet_from_rows
+
+from src.parser.grid import Cell
+from src.parser.rules import Rules, load_rules
+from src.parser.statements.columns import (
+    LayoutNotFoundError,
+    find_code_column,
+    find_layout,
+    line_code,
+)
+
+
+@pytest.fixture(scope="module")
+def rules() -> Rules:
+    return load_rules()
+
+
+# Test constants
+CODE_COL_ONE_C = 4
+NAME_COL_ONE_C = 2
+CODE_COL_TDSHEET = 2
+NAME_COL_TDSHEET = 1
+HEADER_ROW_ONE_C = 4
+FIRST_CODE_ROW_ONE_C = 5
+PERIOD_COL_ONE_C_1 = 5
+PERIOD_COL_ONE_C_2 = 6
+HEADER_ROW_TDSHEET = 2
+HEADER_LAST_ROW_TDSHEET = 3
+FIRST_CODE_ROW_TDSHEET = 4
+HEADER_ROW_TWO_ROW = 1
+HEADER_LAST_ROW_TWO_ROW = 2
+FIRST_CODE_ROW_TWO_ROW = 3
+HEADER_ROW_NO_CAPTION = 1
+CODE_COL_NO_CAPTION = 2
+NAME_COL_NO_CAPTION = 1
+HEADER_ROW_CONTINUATION = None
+FIRST_DATA_ROW_CONTINUATION = 1
+CODE_COL_CONTINUATION = 6
+PERIOD_COL_CONT_1 = 7
+PERIOD_COL_CONT_2 = 8
+PERIOD_COL_CONT_3 = 9
+HEADER_ROW_BARE_YEAR = 2
+PERIOD_COL_BARE_YEAR_1 = 15
+PERIOD_COL_BARE_YEAR_2 = 20
+
+
+def test_line_code_from_text_and_numeric_cells(rules: Rules) -> None:
+    assert line_code(Cell("1110", "text"), rules) == "1110"
+    assert line_code(Cell(Decimal("1110"), "number"), rules) == "1110"
+    assert line_code(Cell(Decimal("1110.0"), "number"), rules) == "1110"  # Review Focus 1: xlrd даёт float
+    assert line_code(Cell("11101", "text"), rules) == "11101"
+    assert line_code(Cell("2110", "text"), rules) == "2110"
+    assert line_code(Cell("5200", "text"), rules) == "5200"
+    assert line_code(Cell("2023", "text"), rules) is None  # год, не код
+    assert line_code(Cell("0710001", "text"), rules) is None
+    assert line_code(Cell("", "empty"), rules) is None
+
+
+# Test data: ONE_C_BALANCE sheet
+_HEADER_ROW_ONE_C = [
+    "Пояснения",
+    "Наименование показателя",
+    None,
+    "Код",
+    "На 31 декабря 2024 г.",
+    "На 31 декабря 2023 г.",
+    "Изменение, %",
+]
+
+ONE_C_BALANCE = [
+    ["Бухгалтерский баланс"],
+    ["на 31 декабря 2024 г."],
+    [],
+    _HEADER_ROW_ONE_C,
+    [None, "АКТИВ"],
+    [None, "Нематериальные активы", None, "1110", 5971264, 27405634, 12],
+    [None, "Нематериальные активы в организации", None, "11101", 5852464, 27214614, 0],
+    [None, None, None, None, 0, 0, 0],
+    ["1", "Основные средства", None, "1150", 2039077663, 1809528568, 7],
+    [None, "Итого по разделу I", None, "1100", 2045048927, 1836934202, 7],
+]
+
+
+def test_code_column_by_share(rules: Rules) -> None:
+    sheet = sheet_from_rows(ONE_C_BALANCE)
+
+    assert find_code_column(sheet, rules, 1, sheet.n_rows) == CODE_COL_ONE_C
+
+
+def test_code_column_needs_three_codes_and_sixty_percent(rules: Rules) -> None:
+    sheet = sheet_from_rows([["x", "1110"], ["y", "abc"], ["z", "def"], ["w", "ghi"], ["v", "1150"]])
+
+    assert find_code_column(sheet, rules, 1, 5) is None
+
+
+def test_layout_one_c(rules: Rules) -> None:
+    sheet = sheet_from_rows(ONE_C_BALANCE)
+
+    layout = find_layout(sheet, rules, 1, sheet.n_rows)
+
+    assert (layout.header_row, layout.header_last_row, layout.first_data_row) == (
+        HEADER_ROW_ONE_C,
+        HEADER_ROW_ONE_C,
+        FIRST_CODE_ROW_ONE_C,
+    )
+    assert layout.code_col == CODE_COL_ONE_C and layout.name_col == NAME_COL_ONE_C
+    expected_periods = [
+        (PERIOD_COL_ONE_C_1, "На 31 декабря 2024 г.", datetime.date(2024, 12, 31)),
+        (PERIOD_COL_ONE_C_2, "На 31 декабря 2023 г.", datetime.date(2023, 12, 31)),
+    ]
+    assert [(column.col, column.label, column.period_date) for column in layout.periods] == expected_periods
+    assert layout.skipped_labels == ("Изменение, %",)
+
+
+def test_layout_tdsheet_with_numbering_row_and_line_breaks(rules: Rules) -> None:
+    sheet = sheet_from_rows(
+        [
+            ["БУХГАЛТЕРСКИЙ БАЛАНС"],
+            ["Наименование показателя", "Коды", "За 9 месяцев\n2025 года", "На 31 декабря \n2024 года"],
+            ["1", "2", "3", "4"],
+            ["Нематериальные активы", "1110", 0, 0],
+            ["Основные средства", "1150", Decimal("898852.21795"), 966270],
+            ["ИТОГО по разделу I", "1100", Decimal("898852.21795"), 966270],
+        ]
+    )
+
+    layout = find_layout(sheet, rules, 1, sheet.n_rows)
+
+    assert (layout.header_row, layout.header_last_row, layout.first_data_row) == (
+        HEADER_ROW_TDSHEET,
+        HEADER_LAST_ROW_TDSHEET,
+        FIRST_CODE_ROW_TDSHEET,
+    )
+    assert layout.name_col == NAME_COL_TDSHEET and layout.code_col == CODE_COL_TDSHEET
+    expected_labels = ["За 9 месяцев 2025 года", "На 31 декабря 2024 года"]
+    assert [column.label for column in layout.periods] == expected_labels
+    assert layout.periods[0].period_date == datetime.date(2025, 9, 30)
+
+
+def test_layout_two_row_header(rules: Rules) -> None:
+    sheet = sheet_from_rows(
+        [
+            ["Наименование показателя", "Код", "На 31 декабря", "На 31 декабря"],
+            [None, None, "2024 г.", "2023 г."],
+            ["Запасы", "1210", 10, 20],
+            ["Дебиторская задолженность", "1230", 30, 40],
+            ["Итого по разделу II", "1200", 40, 60],
+        ]
+    )
+
+    layout = find_layout(sheet, rules, 1, sheet.n_rows)
+
+    assert (layout.header_row, layout.header_last_row, layout.first_data_row) == (
+        HEADER_ROW_TWO_ROW,
+        HEADER_LAST_ROW_TWO_ROW,
+        FIRST_CODE_ROW_TWO_ROW,
+    )
+    expected_dates = [datetime.date(2024, 12, 31), datetime.date(2023, 12, 31)]
+    assert [column.period_date for column in layout.periods] == expected_dates
+
+
+def test_layout_without_code_caption(rules: Rules) -> None:
+    sheet = sheet_from_rows(
+        [
+            ["Показатель", None, "На 31.12.2024", "На 31.12.2023"],
+            ["Основные средства", "1150", 100, 90],
+            ["Запасы", "1210", 50, 40],
+            ["БАЛАНС", "1600", 150, 130],
+        ]
+    )
+
+    layout = find_layout(sheet, rules, 1, sheet.n_rows)
+
+    assert layout.header_row == HEADER_ROW_NO_CAPTION
+    assert layout.code_col == CODE_COL_NO_CAPTION
+    assert layout.name_col == NAME_COL_NO_CAPTION
+    expected_dates = [datetime.date(2024, 12, 31), datetime.date(2023, 12, 31)]
+    assert [column.period_date for column in layout.periods] == expected_dates
+
+
+def test_layout_continuation_without_header(rules: Rules) -> None:
+    sheet = sheet_from_rows(
+        [
+            [None, None, None, None, "в том числе:"],
+            [None, None, None, None, "Биологические активы", "11901", 0, 0, 0],
+            [None, None, None, None, "Итого по разделу I", "1100", 11853698344, 11570097340, 9391157985],
+            [None, None, None, "II. Оборотные активы"],
+            [None, None, None, "Запасы", None, "1210", 1001705104, 1426756617, 3393013092],
+        ]
+    )
+
+    layout = find_layout(sheet, rules, 1, sheet.n_rows)
+
+    assert layout.header_row is HEADER_ROW_CONTINUATION
+    assert layout.first_data_row == FIRST_DATA_ROW_CONTINUATION
+    assert layout.code_col == CODE_COL_CONTINUATION
+    expected_cols = [
+        (PERIOD_COL_CONT_1, "", None),
+        (PERIOD_COL_CONT_2, "", None),
+        (PERIOD_COL_CONT_3, "", None),
+    ]
+    assert [(column.col, column.label, column.period_date) for column in layout.periods] == expected_cols
+
+
+def test_explanations_column_is_not_name(rules: Rules) -> None:
+    sheet = sheet_from_rows(ONE_C_BALANCE)
+
+    assert find_layout(sheet, rules, 1, sheet.n_rows).name_col == NAME_COL_ONE_C
+
+
+def test_no_code_column_raises(rules: Rules) -> None:
+    sheet = sheet_from_rows([["Показатель", "Сумма"], ["Основные средства", 100], ["Запасы", 50]])
+
+    with pytest.raises(LayoutNotFoundError, match="колонка кодов не найдена"):
+        find_layout(sheet, rules, 1, 3)
+
+
+def test_bare_year_in_title_block_is_not_a_header(rules: Rules) -> None:
+    """У НПЗ над таблицей стоит «Отчетная дата | 30 | 09 | 2025»: строка с подписью «Код» побеждает."""
+    sheet = sheet_from_rows(
+        [
+            [*at({6: "Отчетная дата", 22: "30", 24: "09", 25: "2025"})],
+            [*at({4: "Наименование показателя", 12: "Код", 15: "На 30 сентября 2025 г.", 20: "На 31 декабря 2024 г."})],
+            [*at({4: "Гудвил", 12: "1105", 15: 0, 20: 0})],
+            [*at({4: "Нематериальные активы", 12: "1110", 15: 586260, 20: 905786})],
+            [*at({4: "Итого по разделу I", 12: "1100", 15: 586260, 20: 905786})],
+        ]
+    )
+
+    layout = find_layout(sheet, rules, 1, sheet.n_rows)
+
+    period_cols = [PERIOD_COL_BARE_YEAR_1, PERIOD_COL_BARE_YEAR_2]
+    assert layout.header_row == HEADER_ROW_BARE_YEAR
+    assert [column.col for column in layout.periods] == period_cols