diff --git a/src/widgets/DocumentReview/ChecksPanel.tsx b/src/widgets/DocumentReview/ChecksPanel.tsx
index 082aa38..5fff10c 100644
--- a/src/widgets/DocumentReview/ChecksPanel.tsx
+++ b/src/widgets/DocumentReview/ChecksPanel.tsx
@@ -6,20 +6,33 @@ import { formatAmount } from '../../utils/money';
 export const failureText = (f: FailedCheckOut) =>
 	`Колонка ${f.column_index + 1}: ${f.relation} — ожидалось ${formatAmount(f.expected)}, получено ${formatAmount(f.actual)}`;
 
-type Props = { checks: ChecksOut; editable: boolean; dirty: boolean; onAccept: (comment: string) => Promise<void> };
+type Props = {
+	checks: ChecksOut;
+	editable: boolean;
+	dirty: boolean;
+	onAccept: (comment: string) => Promise<void>;
+	onShow?: (key: string) => void;
+};
 
 // soft_failed — мягкие соотношения §7 (2400, 2500, «сумма подстрок = родитель») и жёсткие в пределах округления;
 // подтверждение они не блокируют
 // длинный список нарушений (OCR) не должен выталкивать таблицу формы за экран
-const failureList = (list: FailedCheckOut[]) => (
+const failureList = (list: FailedCheckOut[], onShow?: (key: string) => void) => (
 	<div style={{ maxHeight: 120, overflowY: 'auto' }}>
 		{list.map((f) => (
-			<div key={`${f.column_index}-${f.relation}`}>{failureText(f)}</div>
+			<div key={`${f.column_index}-${f.relation}`}>
+				{failureText(f)}
+				{onShow && f.line_ids.length > 0 && (
+					<Button type='link' size='small' onClick={() => onShow(f.line_ids[0])}>
+						Показать
+					</Button>
+				)}
+			</div>
 		))}
 	</div>
 );
 
-export function ChecksPanel({ checks, editable, dirty, onAccept }: Props) {
+export function ChecksPanel({ checks, editable, dirty, onAccept, onShow }: Props) {
 	const [open, setOpen] = useState(false);
 	const [comment, setComment] = useState('');
 	const [saving, setSaving] = useState(false);
@@ -44,14 +57,14 @@ export function ChecksPanel({ checks, editable, dirty, onAccept }: Props) {
 				<Alert type='success' showIcon title='Проверки пройдены' />
 			)}
 			{checks.failed.length > 0 && (
-				<Alert type='error' showIcon title={`Нарушения (${checks.failed.length})`} description={failureList(checks.failed)} />
+				<Alert type='error' showIcon title={`Нарушения (${checks.failed.length})`} description={failureList(checks.failed, onShow)} />
 			)}
 			{checks.soft_failed.length > 0 && (
 				<Alert
 					type='warning'
 					showIcon
 					title={`Предупреждения проверок (${checks.soft_failed.length})`}
-					description={failureList(checks.soft_failed)}
+					description={failureList(checks.soft_failed, onShow)}
 				/>
 			)}
 			{checks.cross_form && (
diff --git a/src/widgets/DocumentReview/IssuesPanel.tsx b/src/widgets/DocumentReview/IssuesPanel.tsx
new file mode 100644
index 0000000..e95152d
--- /dev/null
+++ b/src/widgets/DocumentReview/IssuesPanel.tsx
@@ -0,0 +1,43 @@
+import { ExclamationCircleOutlined, InfoCircleOutlined } from '@ant-design/icons';
+import { Alert, Button, Tag } from 'antd';
+import type { Severity } from '../../types/api';
+import { severityLabel } from '../../utils/labels';
+import type { IssueListItem } from './issuePlaces';
+
+/** Значок уровня (P6-15): error — красный, info — синий. */
+export function SeverityIcon({ severity, style }: { severity: Severity; style?: React.CSSProperties }) {
+	return severity === 'error' ? (
+		<ExclamationCircleOutlined style={{ color: '#cf1322', ...style }} />
+	) : (
+		<InfoCircleOutlined style={{ color: '#1677ff', ...style }} />
+	);
+}
+
+type Props = { items: IssueListItem[]; onShow?: (key: string) => void };
+
+/** Список предупреждений документа; пустой — не показывается. Длинный список прокручивается, как список нарушений. */
+export function IssuesPanel({ items, onShow }: Props) {
+	if (items.length === 0) return null;
+	return (
+		<Alert
+			type={items.some((i) => i.severity === 'error') ? 'error' : 'info'}
+			showIcon
+			title={`Предупреждения (${items.length})`}
+			description={
+				<div style={{ maxHeight: 120, overflowY: 'auto' }}>
+					{items.map((item) => (
+						<div key={item.id}>
+							<Tag color={item.severity === 'error' ? 'error' : 'processing'}>{severityLabel(item.severity)}</Tag>
+							{item.message} ({item.place})
+							{item.targetKey !== null && onShow && (
+								<Button type='link' size='small' onClick={() => onShow(item.targetKey as string)}>
+									Показать
+								</Button>
+							)}
+						</div>
+					))}
+				</div>
+			}
+		/>
+	);
+}
diff --git a/src/widgets/DocumentReview/StatementReview.tsx b/src/widgets/DocumentReview/StatementReview.tsx
index 5bcc742..608abc6 100644
--- a/src/widgets/DocumentReview/StatementReview.tsx
+++ b/src/widgets/DocumentReview/StatementReview.tsx
@@ -1,17 +1,20 @@
 import { CheckOutlined, EditOutlined } from '@ant-design/icons';
 import { Alert, Button, Space, Splitter, Switch, message } from 'antd';
-import { useCallback, useEffect, useMemo, useState } from 'react';
+import { useCallback, useEffect, useMemo, useRef, useState } from 'react';
 import { ApiError } from '../../api/client';
 import { acceptChecks, confirmDocument, getStatement, patchStatement } from '../../services/api/documents';
 import type { DocumentOut, FailedCheckOut, StatementOut, StatementPatch } from '../../types/api';
 import { parseAmountInput } from '../../utils/money';
 import { ChecksPanel, failureText } from './ChecksPanel';
+import { IssuesPanel } from './IssuesPanel';
 import { ReviewCard, confirmButtonStyle } from './ReviewCard';
 import { SourcePreview } from './SourcePreview';
 import { type HeaderDraft, StatementHeaderBlock } from './StatementHeaderBlock';
 import { StatementTable } from './StatementTable';
 import { confirmErrorInfo } from './confirmError';
+import { switchesFor } from './focusTarget';
 import { detailCount, filterLayout, formLayout } from './formLayout';
+import { issueListItems, issuePlaces } from './issuePlaces';
 import { reviewActions } from './reviewView';
 import { applyDraftInput, buildStatementGrid, draftToPatch, emptySublineKeys } from './statementGrid';
 
@@ -28,6 +31,9 @@ export function StatementReview({ document, onChanged }: { document: DocumentOut
 	const [confirmMessage, setConfirmMessage] = useState<string | null>(null);
 	const [showEmptySublines, setShowEmptySublines] = useState(false);
 	const [showDetails, setShowDetails] = useState(false);
+	const [highlightKey, setHighlightKey] = useState<string | null>(null);
+	const [pendingFocus, setPendingFocus] = useState<string | null>(null);
+	const highlightTimer = useRef<number | undefined>(undefined);
 
 	const load = useCallback(async () => {
 		try {
@@ -50,6 +56,28 @@ export function StatementReview({ document, onChanged }: { document: DocumentOut
 		() => filterLayout(fullLayout, { showDetails, hiddenKeys: showEmptySublines ? new Set<string>() : emptySublines }),
 		[fullLayout, showDetails, showEmptySublines, emptySublines],
 	);
+	const places = useMemo(() => (grid && statement ? issuePlaces(statement.issues, grid.rows, grid.columns) : null), [grid, statement]);
+	const issueItems = useMemo(
+		() => (grid && statement && places ? issueListItems(statement.issues, places, grid.rows, grid.columns) : []),
+		[grid, statement, places],
+	);
+	// «Показать»: сначала включаем нужные переключатели, прокрутка — в эффекте ниже; setState-ы одного обработчика применяются одним рендером, строка к тому времени уже в DOM
+	const focusRow = (key: string) => {
+		if (!grid) return;
+		const need = switchesFor(key, grid.rows, { showDetails, showEmptySublines, emptySublines });
+		if (need.details) setShowDetails(true);
+		if (need.emptySublines) setShowEmptySublines(true);
+		setPendingFocus(key);
+	};
+	useEffect(() => {
+		if (pendingFocus === null) return;
+		window.document.getElementById(`row-${pendingFocus}`)?.scrollIntoView({ block: 'center' });
+		setHighlightKey(pendingFocus);
+		setPendingFocus(null);
+		window.clearTimeout(highlightTimer.current);
+		highlightTimer.current = window.setTimeout(() => setHighlightKey(null), 2000);
+	}, [pendingFocus]);
+	useEffect(() => () => window.clearTimeout(highlightTimer.current), []);
 	const details = grid ? detailCount(grid.rows) : 0;
 	const actions = reviewActions(statement?.document.status ?? 'ERROR', editing);
 	// ячейки редактируются только в режиме правки; принять нарушения можно, пока документ не подтверждён
@@ -138,7 +166,7 @@ export function StatementReview({ document, onChanged }: { document: DocumentOut
 	if (loadError) {
 		return <Alert type='error' showIcon title={loadError} action={<Button onClick={() => void load()}>Повторить</Button>} />;
 	}
-	if (!statement || !grid) {
+	if (!statement || !grid || !places) {
 		return null;
 	}
 
@@ -189,7 +217,8 @@ export function StatementReview({ document, onChanged }: { document: DocumentOut
 								draft={header}
 								onDraftChange={(field, text) => setHeader((prev) => ({ ...prev, [field]: text }))}
 							/>
-							<ChecksPanel checks={statement.checks} editable={changeable} dirty={dirty} onAccept={accept} />
+							<ChecksPanel checks={statement.checks} editable={changeable} dirty={dirty} onAccept={accept} onShow={focusRow} />
+							<IssuesPanel items={issueItems} onShow={focusRow} />
 							{confirmMessage && (
 								<Alert
 									type='error'
@@ -221,6 +250,8 @@ export function StatementReview({ document, onChanged }: { document: DocumentOut
 							<StatementTable
 								columns={grid.columns}
 								layout={layout}
+								places={places}
+								highlightKey={highlightKey}
 								editable={editing && actions.canSave}
 								draft={draft}
 								onDraftChange={(key, text, original) => setDraft((prev) => applyDraftInput(prev, key, text, original, parseAmountInput))}
diff --git a/src/widgets/DocumentReview/StatementTable.tsx b/src/widgets/DocumentReview/StatementTable.tsx
index 7e8e4d6..45d7758 100644
--- a/src/widgets/DocumentReview/StatementTable.tsx
+++ b/src/widgets/DocumentReview/StatementTable.tsx
@@ -1,10 +1,12 @@
 import { Table, Tooltip, Typography } from 'antd';
 import type { ColumnsType } from 'antd/es/table';
-import type { ColumnOut } from '../../types/api';
+import type { ColumnOut, IssueOut } from '../../types/api';
 import { CodeCell } from './CodeCell';
+import { SeverityIcon } from './IssuesPanel';
 import { ValueCell } from './ValueCell';
 import { COLORS, rowBackground, valueBackground } from './cellView';
 import type { LayoutRow } from './formLayout';
+import { type IssuePlaces, worstSeverity } from './issuePlaces';
 import { columnTitle } from './reviewView';
 import { cellKey } from './statementGrid';
 
@@ -14,6 +16,10 @@ type Props = {
 	editable: boolean;
 	draft: Record<string, string>;
 	onDraftChange: (key: string, text: string, originalAmount: string | null) => void;
+	/** предупреждения и нарушения у мест таблицы */
+	places: IssuePlaces;
+	/** строка, которую нужно подсветить рамкой после перехода «Показать» */
+	highlightKey?: string | null;
 };
 
 const CHILD_INDENT = 20; // отступ названия строки детализации под родителем
@@ -27,7 +33,23 @@ const isUnresolved = (r: LayoutRow) => r.kind === 'line' && r.row.lineStatus !==
 // наименование и код: красноватый (нет кода) / оранжевый (ok с needsReview) / фиолетовый («БАЛАНС»)
 const labelBackground = (r: LayoutRow) => (r.kind === 'line' ? (rowBackground(r.row) ?? (r.grand ? COLORS.grand : undefined)) : undefined);
 
-export function StatementTable({ columns, layout, editable, draft, onDraftChange }: Props) {
+function ColumnTitle({ col, issues }: { col: ColumnOut; issues: IssueOut[] }) {
+	const worst = worstSeverity(issues);
+	if (!worst) return <>{columnTitle(col)}</>;
+	return (
+		<Tooltip
+			title={issues.map((i) => (
+				<div key={i.id}>{i.message}</div>
+			))}>
+			<span>
+				<SeverityIcon severity={worst} style={{ marginRight: 4 }} />
+				{columnTitle(col)}
+			</span>
+		</Tooltip>
+	);
+}
+
+export function StatementTable({ columns, layout, editable, draft, onDraftChange, places, highlightKey = null }: Props) {
 	const span = columns.length + 2;
 	// строка-заголовок раздела занимает всю ширину: первая ячейка colSpan = все колонки, остальные скрыты
 	const sectionSpan = (r: LayoutRow, first: boolean) => (r.kind === 'section' ? { colSpan: first ? span : 0 } : {});
@@ -44,6 +66,8 @@ export function StatementTable({ columns, layout, editable, draft, onDraftChange
 			}),
 			render: (_: unknown, r: LayoutRow) => {
 				if (r.kind === 'section') return r.title;
+				const rowIssues = places.byRow.get(r.key) ?? [];
+				const rowWorst = worstSeverity(rowIssues);
 				const text = (
 					<span style={{ fontWeight: lineWeight(r), paddingLeft: r.child ? CHILD_INDENT : undefined, display: 'inline-block' }}>
 						{r.displayName || '—'}
@@ -54,7 +78,21 @@ export function StatementTable({ columns, layout, editable, draft, onDraftChange
 						)}
 					</span>
 				);
-				return r.fullName ? <Tooltip title={`Распознано: ${r.fullName}`}>{text}</Tooltip> : text;
+				const named = r.fullName ? <Tooltip title={`Распознано: ${r.fullName}`}>{text}</Tooltip> : text;
+				if (!rowWorst) return named;
+				return (
+					<>
+						<Tooltip
+							title={rowIssues.map((i) => (
+								<div key={i.id}>{i.message}</div>
+							))}>
+							<span>
+								<SeverityIcon severity={rowWorst} style={{ marginRight: 4 }} />
+							</span>
+						</Tooltip>
+						{named}
+					</>
+				);
 			},
 		},
 		{
@@ -67,7 +105,7 @@ export function StatementTable({ columns, layout, editable, draft, onDraftChange
 		},
 		...columns.map((col) => ({
 			key: col.id,
-			title: columnTitle(col),
+			title: <ColumnTitle col={col} issues={places.byColumn.get(col.id) ?? []} />,
 			width: 112,
 			align: 'right' as const,
 			onCell: (r: LayoutRow) =>
@@ -86,7 +124,16 @@ export function StatementTable({ columns, layout, editable, draft, onDraftChange
 				const value = r.row.cells[col.id];
 				if (!value) return null;
 				const draftKey = cellKey(r.row.key, col.id);
-				return <ValueCell value={value} editable={editable} draftKey={draftKey} draft={draft} onDraftChange={onDraftChange} />;
+				return (
+					<ValueCell
+						value={value}
+						editable={editable}
+						draftKey={draftKey}
+						draft={draft}
+						onDraftChange={onDraftChange}
+						issues={places.byCell.get(draftKey)}
+					/>
+				);
 			},
 		})),
 	];
@@ -98,7 +145,11 @@ export function StatementTable({ columns, layout, editable, draft, onDraftChange
 			columns={tableColumns}
 			dataSource={layout}
 			pagination={false}
-			onRow={(r) => (r.kind === 'line' ? { id: `row-${r.key}` } : {})}
+			onRow={(r) =>
+				r.kind === 'line'
+					? { id: `row-${r.key}`, style: r.key === highlightKey ? { outline: '2px solid #1677ff', outlineOffset: -2 } : undefined }
+					: {}
+			}
 		/>
 	);
 }
diff --git a/src/widgets/DocumentReview/ValueCell.tsx b/src/widgets/DocumentReview/ValueCell.tsx
index d1ba587..6f3d315 100644
--- a/src/widgets/DocumentReview/ValueCell.tsx
+++ b/src/widgets/DocumentReview/ValueCell.tsx
@@ -1,8 +1,10 @@
 import { CheckOutlined } from '@ant-design/icons';
 import { Input, Tooltip } from 'antd';
-import type { ValueOut } from '../../types/api';
+import type { IssueOut, ValueOut } from '../../types/api';
 import { formatAmount, parseAmountInput } from '../../utils/money';
+import { SeverityIcon } from './IssuesPanel';
 import { cellTipLines } from './cellView';
+import { worstSeverity } from './issuePlaces';
 
 type Props = {
 	value: ValueOut;
@@ -11,17 +13,25 @@ type Props = {
 	draftKey: string;
 	draft: Record<string, string>;
 	onDraftChange: (key: string, text: string, originalAmount: string | null) => void;
+	/** записи issues, привязанные к этой ячейке */
+	issues?: IssueOut[];
 };
 
 /** Ячейка суммы: просмотр (с серой галочкой у подтверждённой) или поле ввода. */
-export function ValueCell({ value, editable, draftKey, draft, onDraftChange }: Props) {
-	const lines = cellTipLines(value);
+export function ValueCell({ value, editable, draftKey, draft, onDraftChange, issues = [] }: Props) {
+	const lines = cellTipLines(value, issues);
+	const worst = worstSeverity(issues);
+	// значок — в левом углу ячейки; поверх ввода и текста, не двигает суммы
+	const corner = worst && <SeverityIcon severity={worst} style={{ position: 'absolute', top: 1, left: 2, fontSize: 10 }} />;
 	const tip = lines.length > 0 ? lines.map((line, i) => <div key={`${i}-${line}`}>{line}</div>) : undefined;
 	if (!editable) {
 		return (
 			<Tooltip title={tip}>
-				{value.is_confirmed && <CheckOutlined style={{ fontSize: 10, color: '#8c8c8c', marginRight: 4 }} />}
-				{formatAmount(value.amount, { fraction: 'auto', empty: '-' })}
+				<span>
+					{corner}
+					{value.is_confirmed && <CheckOutlined style={{ fontSize: 10, color: '#8c8c8c', marginRight: 4 }} />}
+					{formatAmount(value.amount, { fraction: 'auto', empty: '-' })}
+				</span>
 			</Tooltip>
 		);
 	}
@@ -29,14 +39,17 @@ export function ValueCell({ value, editable, draftKey, draft, onDraftChange }: P
 	const invalid = draftKey in draft && !parseAmountInput(text).ok;
 	return (
 		<Tooltip title={invalid ? 'Неверный формат суммы' : tip}>
-			<Input
-				size='small'
-				status={invalid ? 'error' : undefined}
-				prefix={value.is_confirmed ? <CheckOutlined style={{ fontSize: 10, color: '#8c8c8c' }} /> : undefined}
-				value={text}
-				onChange={(e) => onDraftChange(draftKey, e.target.value, value.amount)}
-				style={{ textAlign: 'right' }}
-			/>
+			<span>
+				{corner}
+				<Input
+					size='small'
+					status={invalid ? 'error' : undefined}
+					prefix={value.is_confirmed ? <CheckOutlined style={{ fontSize: 10, color: '#8c8c8c' }} /> : undefined}
+					value={text}
+					onChange={(e) => onDraftChange(draftKey, e.target.value, value.amount)}
+					style={{ textAlign: 'right' }}
+				/>
+			</span>
 		</Tooltip>
 	);
 }
diff --git a/src/widgets/DocumentReview/focusTarget.test.ts b/src/widgets/DocumentReview/focusTarget.test.ts
new file mode 100644
index 0000000..707ba34
--- /dev/null
+++ b/src/widgets/DocumentReview/focusTarget.test.ts
@@ -0,0 +1,24 @@
+import { describe, expect, it } from 'vitest';
+import type { StatementOut } from '../../types/api';
+import statementV2Json from './__fixtures__/statement-v2.json';
+import { switchesFor } from './focusTarget';
+import { buildStatementGrid } from './statementGrid';
+
+const { rows } = buildStatementGrid(statementV2Json as unknown as StatementOut);
+const off = { showDetails: false, showEmptySublines: false, emptySublines: new Set<string>() };
+
+describe('switchesFor', () => {
+	it('скрытая расшифровка — включить расшифровки', () => {
+		expect(switchesFor('l-d13', rows, off)).toEqual({ details: true, emptySublines: false });
+		expect(switchesFor('l-d13', rows, { ...off, showDetails: true })).toEqual({ details: false, emptySublines: false });
+	});
+	it('скрытая пустая подстрока — включить пустые строки', () => {
+		const state = { ...off, emptySublines: new Set(['l-1210']) };
+		expect(switchesFor('l-1210', rows, state)).toEqual({ details: false, emptySublines: true });
+		expect(switchesFor('l-1210', rows, { ...state, showEmptySublines: true })).toEqual({ details: false, emptySublines: false });
+	});
+	it('обычная и неизвестная строка — ничего', () => {
+		expect(switchesFor('l-1110', rows, off)).toEqual({ details: false, emptySublines: false });
+		expect(switchesFor('нет-такой', rows, off)).toEqual({ details: false, emptySublines: false });
+	});
+});
diff --git a/src/widgets/DocumentReview/focusTarget.ts b/src/widgets/DocumentReview/focusTarget.ts
new file mode 100644
index 0000000..e09ff50
--- /dev/null
+++ b/src/widgets/DocumentReview/focusTarget.ts
@@ -0,0 +1,21 @@
+// Что нужно включить, чтобы строку с ключом key можно было показать на экране (переход «Показать»).
+import type { GridRow } from './statementGrid';
+
+export interface FocusSwitches {
+	details: boolean;
+	emptySublines: boolean;
+}
+
+/** Какие переключатели нужно включить для строки key; уже включённые и неизвестный ключ — false. */
+export function switchesFor(
+	key: string,
+	rows: GridRow[],
+	state: { showDetails: boolean; showEmptySublines: boolean; emptySublines: ReadonlySet<string> },
+): FocusSwitches {
+	const row = rows.find((r) => r.key === key);
+	if (!row) return { details: false, emptySublines: false };
+	return {
+		details: row.lineStatus === 'detail' && !state.showDetails,
+		emptySublines: state.emptySublines.has(key) && !state.showEmptySublines,
+	};
+}
diff --git a/src/widgets/DocumentReview/issuePlaces.test.ts b/src/widgets/DocumentReview/issuePlaces.test.ts
new file mode 100644
index 0000000..111cd9f
--- /dev/null
+++ b/src/widgets/DocumentReview/issuePlaces.test.ts
@@ -0,0 +1,84 @@
+import { describe, expect, it } from 'vitest';
+import type { IssueOut, StatementOut } from '../../types/api';
+import statementV2Json from './__fixtures__/statement-v2.json';
+import { issueListItems, issuePlaces, worstSeverity } from './issuePlaces';
+import { buildStatementGrid, cellKey } from './statementGrid';
+
+const statement = statementV2Json as unknown as StatementOut;
+const { rows, columns } = buildStatementGrid(statement);
+const ids = (list: IssueOut[] | undefined) => (list ?? []).map((i) => i.id);
+const issue = (patch: Partial<IssueOut>): IssueOut => ({
+	id: 'x',
+	kind: 'warning',
+	code: 'X',
+	severity: 'info',
+	message: 'm',
+	line_ids: [],
+	column_id: null,
+	column_index: null,
+	field: null,
+	source: 'service',
+	relation: null,
+	codes: [],
+	expected: null,
+	actual: null,
+	...patch,
+});
+
+describe('issuePlaces', () => {
+	it('привязка фикстуры', () => {
+		const p = issuePlaces(statement.issues, rows, columns);
+		expect(ids(p.byRow.get('l-1370a'))).toContain('i1');
+		expect(ids(p.byRow.get('l-1370b'))).toContain('i1');
+		for (const k of ['l-1200', 'l-1210', 'l-1230', 'l-1240']) expect(ids(p.byCell.get(cellKey(k, 'c1')))).toEqual(['i6']);
+		expect(ids(p.byColumn.get('c2'))).toEqual(['i2']);
+		expect(ids(p.byField.get('organization_name'))).toEqual(['i3']);
+		expect(ids(p.byField.get('report_date'))).toEqual(['i5']);
+		expect(ids(p.document)).toEqual(['i4']);
+		expect(ids(p.byRow.get('l-1230'))).toEqual(['i7']);
+	});
+	it('неизвестные строки и поля — у документа', () => {
+		const gone = issue({ id: 'g', line_ids: ['l-gone'] });
+		const mixed = issue({ id: 'm', line_ids: ['l-gone', 'l-1210'] });
+		const okpo = issue({ id: 'o', field: 'okpo' });
+		const p = issuePlaces([gone, mixed, okpo], rows, columns);
+		expect(ids(p.document)).toEqual(['g', 'o']);
+		expect(ids(p.byRow.get('l-1210'))).toEqual(['m']);
+		expect(p.byRow.size).toBe(1);
+	});
+});
+
+describe('issueListItems', () => {
+	const p = issuePlaces(statement.issues, rows, columns);
+	const items = issueListItems(statement.issues, p, rows, columns);
+	it('6 пунктов без relation, error первыми', () => {
+		expect(items).toHaveLength(6);
+		expect(items.slice(0, 2).map((i) => i.id)).toEqual(['i2', 'i5']);
+		expect(items.every((i) => i.id !== 'i6')).toBe(true);
+	});
+	it('места и цели', () => {
+		const by = (id: string) => items.find((i) => i.id === id);
+		expect(by('i4')).toMatchObject({ place: 'столбец 6 вне колонок формы', targetKey: null });
+		expect(by('i1')).toMatchObject({ place: 'строка 1370', targetKey: 'l-1370a' });
+		expect(by('i3')?.place).toBe('поле «Организация»');
+		expect(by('i2')?.place).toMatch(/^колонка «/);
+	});
+	it('расшифровка', () => {
+		const d = issue({ id: 'd', line_ids: ['l-d13'] });
+		const list = issueListItems([d], issuePlaces([d], rows, columns), rows, columns);
+		expect(list[0]).toMatchObject({ place: 'расшифровка «справочно»', targetKey: 'l-d13' });
+	});
+	it('строка без кода', () => {
+		const u = issue({ id: 'u', line_ids: ['l-u7'] });
+		const m = issue({ id: 'mm', line_ids: ['l-m8'] });
+		const list = issueListItems([u, m], issuePlaces([u, m], rows, columns), rows, columns);
+		expect(list.map((i) => i.place)).toEqual(['строка без кода «ИЧ,250»', 'строка без кода']);
+	});
+});
+
+describe('worstSeverity', () => {
+	it('уровни', () => {
+		expect(worstSeverity([issue({ severity: 'info' }), issue({ severity: 'error' })])).toBe('error');
+		expect(worstSeverity([])).toBeNull();
+	});
+});
diff --git a/src/widgets/DocumentReview/issuePlaces.ts b/src/widgets/DocumentReview/issuePlaces.ts
new file mode 100644
index 0000000..3a126f2
--- /dev/null
+++ b/src/widgets/DocumentReview/issuePlaces.ts
@@ -0,0 +1,119 @@
+// Куда в интерфейсе положить каждую запись issues (P6-5): у строки, ячейки, колонки, поля шапки или у документа.
+// Только показ: данные не меняются.
+import type { ColumnOut, IssueOut, Severity } from '../../types/api';
+import { columnTitle } from './reviewView';
+import { type GridRow, cellKey } from './statementGrid';
+
+export const HEADER_BLOCK_FIELDS = ['organization_name', 'inn', 'report_date', 'units'] as const;
+
+export interface IssuePlaces {
+	byRow: Map<string, IssueOut[]>;
+	/** ключ — cellKey(rowKey, columnId) */
+	byCell: Map<string, IssueOut[]>;
+	byColumn: Map<string, IssueOut[]>;
+	byField: Map<string, IssueOut[]>;
+	document: IssueOut[];
+}
+
+export interface IssueListItem {
+	id: string;
+	severity: Severity;
+	message: string;
+	place: string;
+	targetKey: string | null;
+}
+
+const push = (map: Map<string, IssueOut[]>, key: string, issue: IssueOut) => {
+	const list = map.get(key);
+	if (list) list.push(issue);
+	else map.set(key, [issue]);
+};
+
+export function issuePlaces(
+	issues: IssueOut[],
+	rows: GridRow[],
+	columns: ColumnOut[],
+	fields: readonly string[] = HEADER_BLOCK_FIELDS,
+): IssuePlaces {
+	const places: IssuePlaces = { byRow: new Map(), byCell: new Map(), byColumn: new Map(), byField: new Map(), document: [] };
+	const rowByLineId = new Map<string, GridRow>();
+	for (const r of rows) if (r.lineId !== null) rowByLineId.set(r.lineId, r);
+	const columnIds = new Set(columns.map((c) => c.id));
+	for (const issue of issues) {
+		if (issue.field !== null) {
+			if (fields.includes(issue.field)) push(places.byField, issue.field, issue);
+			else places.document.push(issue);
+			continue;
+		}
+		const known = issue.line_ids.map((id) => rowByLineId.get(id)).filter((r): r is GridRow => r !== undefined);
+		const columnId = issue.column_id !== null && columnIds.has(issue.column_id) ? issue.column_id : null;
+		if (issue.line_ids.length > 0 && known.length > 0) {
+			for (const r of known) {
+				if (columnId !== null) push(places.byCell, cellKey(r.key, columnId), issue);
+				else push(places.byRow, r.key, issue);
+			}
+		} else if (issue.line_ids.length === 0 && columnId !== null) {
+			push(places.byColumn, columnId, issue);
+		} else {
+			places.document.push(issue);
+		}
+	}
+	return places;
+}
+
+const FIELD_LABELS: Record<string, string> = {
+	organization_name: 'Организация',
+	inn: 'ИНН',
+	report_date: 'Дата отчёта',
+	units: 'Единица измерения',
+};
+
+const rowTitle = (row: GridRow): string => {
+	switch (row.lineStatus) {
+		case 'ok':
+			return `строка ${row.code ?? ''}`.trim();
+		case 'detail':
+			return `расшифровка «${row.name ?? ''}»`;
+		default: {
+			const text = row.codeText?.trim();
+			return text ? `строка без кода «${text}»` : 'строка без кода';
+		}
+	}
+};
+
+const SEVERITY_ORDER: Record<Severity, number> = { error: 0, info: 1 };
+
+/** Список предупреждений документа: только kind = warning, сначала error, затем info, внутри — как пришло. */
+export function issueListItems(issues: IssueOut[], places: IssuePlaces, rows: GridRow[], columns: ColumnOut[]): IssueListItem[] {
+	const rowByLineId = new Map<string, GridRow>();
+	for (const r of rows) if (r.lineId !== null) rowByLineId.set(r.lineId, r);
+	const columnById = new Map(columns.map((c) => [c.id, c]));
+	const inDocument = new Set(places.document);
+	const items = issues
+		.filter((issue) => issue.kind === 'warning')
+		.map((issue): IssueListItem => {
+			const first = issue.line_ids.map((id) => rowByLineId.get(id)).find((r) => r !== undefined);
+			const column = issue.column_id !== null ? columnById.get(issue.column_id) : undefined;
+			let place: string;
+			let targetKey: string | null = null;
+			if (inDocument.has(issue)) {
+				place =
+					issue.column_index !== null && issue.column_id === null ? `столбец ${issue.column_index + 1} вне колонок формы` : 'документ';
+			} else if (issue.field !== null) {
+				place = `поле «${FIELD_LABELS[issue.field] ?? issue.field}»`;
+			} else if (first) {
+				targetKey = first.key;
+				place = column ? `${rowTitle(first)}, колонка «${columnTitle(column)}»` : rowTitle(first);
+			} else {
+				place = column ? `колонка «${columnTitle(column)}»` : 'документ';
+			}
+			return { id: issue.id, severity: issue.severity, message: issue.message, place, targetKey };
+		});
+	// сортировка устойчивая: порядок issues внутри уровня сохраняется
+	return items.sort((a, b) => SEVERITY_ORDER[a.severity] - SEVERITY_ORDER[b.severity]);
+}
+
+export function worstSeverity(issues: IssueOut[]): Severity | null {
+	if (issues.length === 0) return null;
+	return issues.some((i) => i.severity === 'error') ? 'error' : 'info';
+}