diff --git a/src/layouts/DocumentPage.tsx b/src/layouts/DocumentPage.tsx
index 528e048..712b180 100644
--- a/src/layouts/DocumentPage.tsx
+++ b/src/layouts/DocumentPage.tsx
@@ -8,6 +8,7 @@ import { getDocument } from '../services/api/documents';
 import type { DocumentOut } from '../types/api';
 import { documentStatusLabel, documentTypeLabel, periodLabel } from '../utils/labels';
 import { OsvDocument } from '../widgets/DocumentReview/OsvDocument';
+import { StatementReview } from '../widgets/DocumentReview/StatementReview';
 import { documentViewKind } from '../widgets/DocumentReview/viewKind';
 
 export function DocumentPage() {
@@ -55,7 +56,7 @@ export function DocumentPage() {
 			<main style={{ flex: '1 1 auto', minHeight: 0, background: 'white', borderRadius: 12, padding: 12, overflow: 'auto' }}>
 				{broken && <Empty description='Документ не удалось распознать — данных для проверки нет' />}
 				{!broken && kind === 'osv' && <OsvDocument key={doc.id} document={doc} onChanged={load} />}
-				{!broken && kind === 'statement' && <Empty description='Проверка формы — в следующей задаче' />}
+				{!broken && kind === 'statement' && <StatementReview key={doc.id} document={doc} onChanged={load} />}
 				{kind === 'none' && <Empty description='Документ без данных для проверки' />}
 			</main>
 		</div>
diff --git a/src/widgets/DocumentReview/ChecksPanel.tsx b/src/widgets/DocumentReview/ChecksPanel.tsx
new file mode 100644
index 0000000..d71ca4b
--- /dev/null
+++ b/src/widgets/DocumentReview/ChecksPanel.tsx
@@ -0,0 +1,74 @@
+import { Alert, Button, Input, Modal, Space, Typography } from 'antd';
+import { useState } from 'react';
+import type { ChecksOut, FailedCheckOut } from '../../types/api';
+import { formatAmount } from '../../utils/money';
+
+export const failureText = (f: FailedCheckOut) =>
+	`Колонка ${f.column_index + 1}: ${f.relation} — ожидалось ${formatAmount(f.expected)}, получено ${formatAmount(f.actual)}`;
+
+type Props = { checks: ChecksOut; editable: boolean; onAccept: (comment: string) => Promise<void> };
+
+const failureList = (list: FailedCheckOut[]) => list.map((f) => <div key={`${f.column_index}-${f.relation}`}>{failureText(f)}</div>);
+
+export function ChecksPanel({ checks, editable, onAccept }: Props) {
+	const [open, setOpen] = useState(false);
+	const [comment, setComment] = useState('');
+	const [saving, setSaving] = useState(false);
+	const canAccept = editable && checks.failed.length > 0 && checks.accepted === null;
+
+	const submit = async () => {
+		setSaving(true);
+		try {
+			await onAccept(comment.trim());
+			setOpen(false);
+			setComment('');
+		} catch {
+			// ошибку уже показал вызывающий; окно остаётся открытым, чтобы не потерять комментарий
+		} finally {
+			setSaving(false);
+		}
+	};
+
+	return (
+		<Space direction='vertical' style={{ width: '100%' }}>
+			{checks.failed.length === 0 && checks.soft_failed.length === 0 && !checks.cross_form && (
+				<Alert type='success' showIcon message='Проверки пройдены' />
+			)}
+			{checks.failed.length > 0 && (
+				<Alert type='error' showIcon message={`Нарушения (${checks.failed.length})`} description={failureList(checks.failed)} />
+			)}
+			{checks.soft_failed.length > 0 && (
+				<Alert type='warning' showIcon message='Расхождения в пределах округления' description={failureList(checks.soft_failed)} />
+			)}
+			{checks.cross_form && (
+				<Alert
+					type='warning'
+					showIcon
+					message='Межформенная проверка ББ↔ОФР'
+					description={`${checks.cross_form.relation}: ожидалось ${formatAmount(checks.cross_form.expected)}, получено ${formatAmount(checks.cross_form.actual)}`}
+				/>
+			)}
+			{checks.accepted && (
+				<Alert
+					type='info'
+					showIcon
+					message='Нарушения приняты'
+					description={`${new Date(checks.accepted.at).toLocaleString('ru-RU')}: ${checks.accepted.comment}`}
+				/>
+			)}
+			{canAccept && <Button onClick={() => setOpen(true)}>Принять с комментарием</Button>}
+			<Modal
+				open={open}
+				title='Принять нарушения'
+				okText='Принять'
+				cancelText='Отмена'
+				confirmLoading={saving}
+				okButtonProps={{ disabled: comment.trim().length === 0 }}
+				onOk={submit}
+				onCancel={() => setOpen(false)}>
+				<Typography.Paragraph>Комментарий обязателен (до 2000 символов).</Typography.Paragraph>
+				<Input.TextArea rows={4} maxLength={2000} value={comment} onChange={(e) => setComment(e.target.value)} />
+			</Modal>
+		</Space>
+	);
+}
diff --git a/src/widgets/DocumentReview/PdfPages.tsx b/src/widgets/DocumentReview/PdfPages.tsx
index 8704a46..f6c14ce 100644
--- a/src/widgets/DocumentReview/PdfPages.tsx
+++ b/src/widgets/DocumentReview/PdfPages.tsx
@@ -1,15 +1,17 @@
 import * as pdfjsLib from 'pdfjs-dist';
 
-pdfjsLib.GlobalWorkerOptions.workerSrc = new URL('pdfjs-dist/legacy/build/pdf.worker.min.mjs?url', import.meta.url).toString();
 import type { PDFDocumentProxy, RenderTask } from 'pdfjs-dist';
 import { useCallback, useEffect, useRef, useState } from 'react';
-import { Config } from '../../conf/config';
+
+// worker собирается вместе с приложением (без CDN)
+pdfjsLib.GlobalWorkerOptions.workerSrc = new URL('pdfjs-dist/build/pdf.worker.min.mjs', import.meta.url).toString();
+
 const MIN_ZOOM = 0.5;
 const MAX_ZOOM = 3;
 const ZOOM_STEP = 0.25;
 const PAGE_MARGIN = 10; // left + right margin of each page wrapper
 
-export default function PdfJsBlock({ fileId }: { fileId: string }) {
+export default function PdfPages({ data }: { data: ArrayBuffer }) {
 	const containerRef = useRef<HTMLDivElement>(null);
 	const canvasRefs = useRef<(HTMLCanvasElement | null)[]>([]);
 	const [pdfDoc, setPdfDoc] = useState<PDFDocumentProxy | null>(null);
@@ -17,14 +19,14 @@ export default function PdfJsBlock({ fileId }: { fileId: string }) {
 	const [zoom, setZoom] = useState(1); // 1 = fit wrapper width
 	const [baseScale, setBaseScale] = useState(1);
 	const [pageWidthPt, setPageWidthPt] = useState(0);
+	const [error, setError] = useState<string | null>(null);
 
 	useEffect(() => {
 		let pdf: PDFDocumentProxy | null = null;
 		let cancelled = false;
 		async function load() {
-			const res = await fetch(`${Config.API_URL}/files/${fileId}`);
-			const buffer = await res.arrayBuffer();
-			pdf = await pdfjsLib.getDocument({ data: buffer }).promise;
+			// pdf.js забирает переданный буфер себе, поэтому отдаём копию (эффект может выполниться повторно)
+			pdf = await pdfjsLib.getDocument({ data: data.slice(0) }).promise;
 			if (cancelled) {
 				pdf.destroy();
 				return;
@@ -35,12 +37,16 @@ export default function PdfJsBlock({ fileId }: { fileId: string }) {
 			setPdfDoc(pdf);
 			setNumPages(pdf.numPages);
 		}
-		load();
+		load().catch(() => {
+			if (!cancelled) {
+				setError('Не удалось открыть PDF');
+			}
+		});
 		return () => {
 			cancelled = true;
 			if (pdf) pdf.destroy();
 		};
-	}, [fileId]);
+	}, [data]);
 
 	// fit scale = wrapper inner width / page width.
 	// wrapper width = container client width - container padding - page margins
@@ -108,6 +114,7 @@ export default function PdfJsBlock({ fileId }: { fileId: string }) {
 	const zoomOut = useCallback(() => setZoom((z) => Math.max(MIN_ZOOM, +(z - ZOOM_STEP).toFixed(2))), []);
 	const resetZoom = useCallback(() => setZoom(1), []);
 
+	if (error) return <div>{error}</div>;
 	if (!pdfDoc) return <div>Загрузка PDF...</div>;
 
 	return (
@@ -119,7 +126,7 @@ export default function PdfJsBlock({ fileId }: { fileId: string }) {
 				minWidth: 0,
 			}}>
 			<div style={{ display: 'flex', alignItems: 'center' }}>
-				<span style={{ fontWeight: 600 }}>Source FILE — {numPages} pages</span>
+				<span style={{ fontWeight: 600 }}>Исходный файл — страниц: {numPages}</span>
 				<span
 					style={{
 						marginLeft: 'auto',
@@ -127,14 +134,16 @@ export default function PdfJsBlock({ fileId }: { fileId: string }) {
 						gap: 8,
 						alignItems: 'center',
 					}}>
-					<button onClick={zoomOut} disabled={zoom <= MIN_ZOOM}>
+					<button type='button' onClick={zoomOut} disabled={zoom <= MIN_ZOOM}>
 						-
 					</button>
 					<span style={{ minWidth: 48, textAlign: 'center' }}>{Math.round(zoom * 100)}%</span>
-					<button onClick={zoomIn} disabled={zoom >= MAX_ZOOM}>
+					<button type='button' onClick={zoomIn} disabled={zoom >= MAX_ZOOM}>
 						+
 					</button>
-					<button onClick={resetZoom}>Fit</button>
+					<button type='button' onClick={resetZoom}>
+						По ширине
+					</button>
 				</span>
 			</div>
 
@@ -182,7 +191,7 @@ export default function PdfJsBlock({ fileId }: { fileId: string }) {
 									background: '#f1f1f1',
 									borderBottom: '1px solid #ddd',
 								}}>
-								Page {i + 1} of {numPages}
+								Страница {i + 1} из {numPages}
 							</div>
 							<canvas
 								ref={(el) => {
diff --git a/src/widgets/DocumentReview/SourcePreview.tsx b/src/widgets/DocumentReview/SourcePreview.tsx
new file mode 100644
index 0000000..8c41b4a
--- /dev/null
+++ b/src/widgets/DocumentReview/SourcePreview.tsx
@@ -0,0 +1,66 @@
+import { Button, Empty, Spin } from 'antd';
+import { useEffect, useState } from 'react';
+import { ApiError } from '../../api/client';
+import { fetchFileContent } from '../../services/api/files';
+import { saveBlob } from '../../utils/download';
+import PdfPages from './PdfPages';
+
+type Loaded = { kind: 'pdf'; data: ArrayBuffer } | { kind: 'image'; url: string } | { kind: 'other'; blob: Blob; filename: string };
+
+export function SourcePreview({ fileId }: { fileId: string }) {
+	const [loaded, setLoaded] = useState<Loaded | null>(null);
+	const [error, setError] = useState<string | null>(null);
+
+	useEffect(() => {
+		let cancelled = false;
+		let objectUrl: string | null = null;
+		setLoaded(null);
+		setError(null);
+		fetchFileContent(fileId)
+			.then(async ({ blob, filename }) => {
+				if (cancelled) {
+					return;
+				}
+				if (blob.type === 'application/pdf') {
+					const data = await blob.arrayBuffer();
+					if (!cancelled) {
+						setLoaded({ kind: 'pdf', data });
+					}
+				} else if (blob.type.startsWith('image/')) {
+					objectUrl = URL.createObjectURL(blob);
+					setLoaded({ kind: 'image', url: objectUrl });
+				} else {
+					setLoaded({ kind: 'other', blob, filename: filename ?? 'исходный_файл' });
+				}
+			})
+			.catch((e: unknown) => {
+				if (!cancelled) {
+					setError(e instanceof ApiError ? e.message : 'Не удалось получить исходный файл');
+				}
+			});
+		return () => {
+			cancelled = true;
+			if (objectUrl) {
+				URL.revokeObjectURL(objectUrl);
+			}
+		};
+	}, [fileId]);
+
+	if (error) {
+		return <Empty description={error} />;
+	}
+	if (!loaded) {
+		return <Spin style={{ margin: 48 }} />;
+	}
+	if (loaded.kind === 'pdf') {
+		return <PdfPages data={loaded.data} />;
+	}
+	if (loaded.kind === 'image') {
+		return <img src={loaded.url} alt='Исходный документ' style={{ width: '100%' }} />;
+	}
+	return (
+		<Empty description='Превью недоступно для этого формата'>
+			<Button onClick={() => saveBlob(loaded.blob, loaded.filename)}>Скачать исходник</Button>
+		</Empty>
+	);
+}
diff --git a/src/widgets/DocumentReview/StatementReview.tsx b/src/widgets/DocumentReview/StatementReview.tsx
new file mode 100644
index 0000000..4b9f474
--- /dev/null
+++ b/src/widgets/DocumentReview/StatementReview.tsx
@@ -0,0 +1,179 @@
+import { Alert, Button, Descriptions, Input, Space, Splitter, message } from 'antd';
+import { useCallback, useEffect, useMemo, 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 { SourcePreview } from './SourcePreview';
+import { StatementTable } from './StatementTable';
+import { confirmErrorInfo } from './confirmError';
+import { buildStatementGrid, draftToPatch } from './statementGrid';
+
+const errorText = (e: unknown, fallback: string) => (e instanceof ApiError ? e.message : fallback);
+
+type HeaderDraft = { inn?: string; report_date?: string; units?: string };
+
+export function StatementReview({ document, onChanged }: { document: DocumentOut; onChanged: () => void }) {
+	const [statement, setStatement] = useState<StatementOut | null>(null);
+	const [loadError, setLoadError] = useState<string | null>(null);
+	const [draft, setDraft] = useState<Record<string, string>>({});
+	const [header, setHeader] = useState<HeaderDraft>({});
+	const [saving, setSaving] = useState(false);
+	const [confirmFailures, setConfirmFailures] = useState<FailedCheckOut[]>([]);
+	const [confirmMessage, setConfirmMessage] = useState<string | null>(null);
+
+	const load = useCallback(async () => {
+		try {
+			setStatement(await getStatement(document.id));
+			setLoadError(null);
+		} catch (e: unknown) {
+			setLoadError(errorText(e, 'Не удалось получить форму'));
+		}
+	}, [document.id]);
+
+	useEffect(() => {
+		void load();
+	}, [load]);
+
+	const grid = useMemo(() => (statement ? buildStatementGrid(statement) : null), [statement]);
+	const editable = statement !== null && statement.document.status !== 'CONFIRMED' && statement.document.status !== 'ERROR';
+	const dirty = Object.keys(draft).length > 0 || Object.keys(header).length > 0;
+
+	const save = async () => {
+		const values: Record<string, string | null> = {};
+		for (const [key, text] of Object.entries(draft)) {
+			const parsed = parseAmountInput(text);
+			if (!parsed.ok) {
+				message.error('Исправьте суммы с неверным форматом');
+				return;
+			}
+			values[key] = parsed.value;
+		}
+		const body: StatementPatch = {};
+		if (Object.keys(values).length > 0) {
+			body.values = draftToPatch(values);
+		}
+		const headerPatch: HeaderDraft = {};
+		for (const field of ['inn', 'report_date', 'units'] as const) {
+			const text = header[field]?.trim();
+			if (text) {
+				headerPatch[field] = text;
+			}
+		}
+		if (Object.keys(headerPatch).length > 0) {
+			body.header = headerPatch;
+		}
+		if (!body.values && !body.header) {
+			setDraft({});
+			setHeader({});
+			return;
+		}
+		setSaving(true);
+		try {
+			// ответ сервера целиком заменяет состояние: он пересчитал проверки и мог сбросить акцепт
+			setStatement(await patchStatement(document.id, body));
+			setDraft({});
+			setHeader({});
+			setConfirmFailures([]);
+			setConfirmMessage(null);
+			message.success('Изменения сохранены');
+		} catch (e: unknown) {
+			message.error(errorText(e, 'Не удалось сохранить изменения'));
+		} finally {
+			setSaving(false);
+		}
+	};
+
+	const accept = async (comment: string) => {
+		try {
+			setStatement(await acceptChecks(document.id, comment));
+			setConfirmFailures([]);
+			setConfirmMessage(null);
+		} catch (e: unknown) {
+			message.error(errorText(e, 'Не удалось принять нарушения'));
+			throw e;
+		}
+	};
+
+	const confirm = async () => {
+		try {
+			await confirmDocument(document.id);
+			message.success('Документ подтверждён');
+			setConfirmFailures([]);
+			setConfirmMessage(null);
+			onChanged();
+			await load();
+		} catch (e: unknown) {
+			const info = confirmErrorInfo(e);
+			setConfirmFailures(info.failures);
+			setConfirmMessage(info.code === 'PERIOD_REQUIRED' ? `${info.message}. Исправьте дату отчёта в шапке и сохраните.` : info.message);
+		}
+	};
+
+	if (loadError) {
+		return <Alert type='error' showIcon message={loadError} action={<Button onClick={() => void load()}>Повторить</Button>} />;
+	}
+	if (!statement || !grid) {
+		return null;
+	}
+	const h = statement.header;
+	const headerInput = (field: 'inn' | 'report_date' | 'units', placeholder: string) => (
+		<Input
+			size='small'
+			disabled={!editable}
+			placeholder={placeholder}
+			value={header[field] ?? h[field].value ?? ''}
+			onChange={(e) => setHeader((prev) => ({ ...prev, [field]: e.target.value }))}
+		/>
+	);
+
+	return (
+		<Splitter style={{ height: '100%' }}>
+			<Splitter.Panel defaultSize='45%' min='25%'>
+				<SourcePreview fileId={statement.document.file_id} />
+			</Splitter.Panel>
+			<Splitter.Panel>
+				<Space direction='vertical' style={{ width: '100%', padding: '0 12px' }}>
+					<Descriptions size='small' column={2} bordered>
+						<Descriptions.Item label='Организация'>{h.organization_name ?? '—'}</Descriptions.Item>
+						<Descriptions.Item label='ИНН'>{headerInput('inn', 'ИНН')}</Descriptions.Item>
+						<Descriptions.Item label='Дата отчёта'>{headerInput('report_date', 'ГГГГ-ММ-ДД')}</Descriptions.Item>
+						<Descriptions.Item label='Единицы'>{headerInput('units', 'тыс. руб.')}</Descriptions.Item>
+						<Descriptions.Item label='ОКУД'>{h.okud ?? '—'}</Descriptions.Item>
+						<Descriptions.Item label='ОКПО'>{h.okpo ?? '—'}</Descriptions.Item>
+					</Descriptions>
+					<ChecksPanel checks={statement.checks} editable={editable} onAccept={accept} />
+					{confirmMessage && (
+						<Alert
+							type='error'
+							showIcon
+							message={confirmMessage}
+							description={
+								confirmFailures.length > 0
+									? confirmFailures.map((f) => <div key={`${f.column_index}-${f.relation}`}>{failureText(f)}</div>)
+									: undefined
+							}
+						/>
+					)}
+					<Space>
+						<Button disabled={!editable || !dirty} loading={saving} onClick={save}>
+							Сохранить
+						</Button>
+						<Button type='primary' disabled={!editable || dirty} onClick={confirm}>
+							Подтвердить данные
+						</Button>
+						<span style={{ color: '#667085' }}>Суммы в: {h.units.value ?? 'единицы не указаны'}</span>
+					</Space>
+					<StatementTable
+						columns={grid.columns}
+						rows={grid.rows}
+						editable={editable}
+						draft={draft}
+						onDraftChange={(key, text) => setDraft((prev) => ({ ...prev, [key]: text }))}
+					/>
+				</Space>
+			</Splitter.Panel>
+		</Splitter>
+	);
+}
diff --git a/src/widgets/DocumentReview/StatementTable.tsx b/src/widgets/DocumentReview/StatementTable.tsx
new file mode 100644
index 0000000..4f98541
--- /dev/null
+++ b/src/widgets/DocumentReview/StatementTable.tsx
@@ -0,0 +1,81 @@
+import { Input, Table, Tooltip } from 'antd';
+import type { ColumnsType } from 'antd/es/table';
+import type { ColumnOut, ValueOut } from '../../types/api';
+import { formatAmount, parseAmountInput } from '../../utils/money';
+import { type GridRow, cellFlags, cellKey } from './statementGrid';
+
+type Props = {
+	columns: ColumnOut[];
+	rows: GridRow[];
+	editable: boolean;
+	draft: Record<string, string>;
+	onDraftChange: (key: string, text: string) => void;
+};
+
+const ATTENTION_BG = '#fff7e6';
+const MODIFIED_BG = '#e6f4ff';
+
+function cellBackground(value: ValueOut | undefined): string | undefined {
+	const flags = cellFlags(value);
+	if (flags.modified) {
+		return MODIFIED_BG;
+	}
+	return flags.attention ? ATTENTION_BG : undefined;
+}
+
+function cellTip(value: ValueOut): string | undefined {
+	if (value.is_modified) {
+		return `Исходное: ${formatAmount(value.original_amount)}`;
+	}
+	return value.confidence ? `Уверенность: ${value.confidence}%` : undefined;
+}
+
+export function StatementTable({ columns, rows, editable, draft, onDraftChange }: Props) {
+	const tableColumns: ColumnsType<GridRow> = [
+		{ key: 'name', title: 'Показатель', dataIndex: 'name', width: 320 },
+		{ key: 'code', title: 'Код', dataIndex: 'code', width: 70 },
+		...columns.map((col) => ({
+			key: col.id,
+			title: col.label ?? `Колонка ${col.column_index + 1}`,
+			width: 160,
+			align: 'right' as const,
+			onCell: (row: GridRow) => {
+				return { style: { background: cellBackground(row.cells[col.id]) } };
+			},
+			render: (_: unknown, row: GridRow) => {
+				const value = row.cells[col.id];
+				if (!value) {
+					return null;
+				}
+				const key = cellKey(row.lineId, col.id);
+				const tip = cellTip(value);
+				if (!editable) {
+					return <Tooltip title={tip}>{formatAmount(value.amount)}</Tooltip>;
+				}
+				const text = draft[key] ?? value.amount ?? '';
+				const invalid = key in draft && !parseAmountInput(text).ok;
+				return (
+					<Tooltip title={invalid ? 'Неверный формат суммы' : tip}>
+						<Input
+							size='small'
+							status={invalid ? 'error' : undefined}
+							value={text}
+							onChange={(e) => onDraftChange(key, e.target.value)}
+							style={{ textAlign: 'right' }}
+						/>
+					</Tooltip>
+				);
+			},
+		})),
+	];
+	return (
+		<Table<GridRow>
+			size='small'
+			rowKey='key'
+			columns={tableColumns}
+			dataSource={rows}
+			pagination={false}
+			scroll={{ y: 'calc(100vh - 360px)' }}
+		/>
+	);
+}
diff --git a/src/widgets/DocumentReview/statementGrid.test.ts b/src/widgets/DocumentReview/statementGrid.test.ts
new file mode 100644
index 0000000..cec6da3
--- /dev/null
+++ b/src/widgets/DocumentReview/statementGrid.test.ts
@@ -0,0 +1,56 @@
+import { describe, expect, it } from 'vitest';
+import type { StatementOut, ValueOut } from '../../types/api';
+import { buildStatementGrid, cellFlags, cellKey, draftToPatch } from './statementGrid';
+
+const v = (id: string, column_id: string, column_index: number, extra: Partial<ValueOut> = {}): ValueOut => ({
+	id,
+	column_id,
+	column_index,
+	amount: '1.00',
+	string_value: null,
+	confidence: '100',
+	is_recognized: true,
+	is_modified: false,
+	original_amount: null,
+	...extra,
+});
+
+const statement = {
+	columns: [
+		{ id: 'c2', column_index: 1, label: '31.12.2023', period_date: null, is_current: false },
+		{ id: 'c1', column_index: 0, label: '30.09.2024', period_date: null, is_current: true },
+	],
+	lines: [{ id: 'l1', line_code: '1600', line_name: 'Баланс', values: [v('v2', 'c2', 1), v('v1', 'c1', 0)] }],
+} as unknown as StatementOut;
+
+describe('buildStatementGrid', () => {
+	it('колонки по column_index, ячейки по column_id', () => {
+		const grid = buildStatementGrid(statement);
+		expect(grid.columns.map((c) => c.id)).toEqual(['c1', 'c2']);
+		expect(grid.rows[0]).toMatchObject({ key: 'l1', lineId: 'l1', code: '1600', name: 'Баланс' });
+		expect(grid.rows[0].cells.c1?.id).toBe('v1');
+		expect(grid.rows[0].cells.c2?.id).toBe('v2');
+	});
+});
+
+describe('cellFlags', () => {
+	it('внимание: уверенность < 100 или не распознано', () => {
+		expect(cellFlags(v('a', 'c', 0, { confidence: '87.5' })).attention).toBe(true);
+		expect(cellFlags(v('a', 'c', 0, { is_recognized: false })).attention).toBe(true);
+		expect(cellFlags(v('a', 'c', 0)).attention).toBe(false);
+		expect(cellFlags(v('a', 'c', 0, { confidence: null })).attention).toBe(false);
+	});
+	it('исправлено', () => {
+		expect(cellFlags(v('a', 'c', 0, { is_modified: true })).modified).toBe(true);
+		expect(cellFlags(undefined)).toEqual({ attention: false, modified: false });
+	});
+});
+
+describe('draftToPatch', () => {
+	it('черновик → values', () => {
+		expect(draftToPatch({ [cellKey('l1', 'c1')]: '10.5', [cellKey('l2', 'c1')]: null })).toEqual([
+			{ line_id: 'l1', column_id: 'c1', amount: '10.5' },
+			{ line_id: 'l2', column_id: 'c1', amount: null },
+		]);
+	});
+});
diff --git a/src/widgets/DocumentReview/statementGrid.ts b/src/widgets/DocumentReview/statementGrid.ts
new file mode 100644
index 0000000..9b0a76c
--- /dev/null
+++ b/src/widgets/DocumentReview/statementGrid.ts
@@ -0,0 +1,39 @@
+import type { ColumnOut, StatementOut, StatementPatch, ValueOut } from '../../types/api';
+
+export type GridRow = {
+	key: string;
+	lineId: string;
+	code: string | null;
+	name: string | null;
+	cells: Record<string, ValueOut | undefined>;
+};
+
+export function buildStatementGrid(statement: StatementOut): { columns: ColumnOut[]; rows: GridRow[] } {
+	const columns = [...statement.columns].sort((a, b) => a.column_index - b.column_index);
+	const rows = statement.lines.map((line) => {
+		const cells: Record<string, ValueOut | undefined> = {};
+		for (const value of line.values) {
+			cells[value.column_id] = value;
+		}
+		return { key: line.id, lineId: line.id, code: line.line_code, name: line.line_name, cells };
+	});
+	return { columns, rows };
+}
+
+/** Уверенность — строка Decimal «0..100»; сравнение с 100 — это не сумма, float здесь безопасен. */
+export function cellFlags(value: ValueOut | undefined): { attention: boolean; modified: boolean } {
+	if (!value) {
+		return { attention: false, modified: false };
+	}
+	const lowConfidence = value.confidence !== null && Number(value.confidence) < 100;
+	return { attention: lowConfidence || value.is_recognized === false, modified: value.is_modified };
+}
+
+export const cellKey = (lineId: string, columnId: string) => `${lineId}:${columnId}`;
+
+export function draftToPatch(draft: Record<string, string | null>): NonNullable<StatementPatch['values']> {
+	return Object.entries(draft).map(([key, amount]) => {
+		const [line_id, column_id] = key.split(':');
+		return { line_id, column_id, amount };
+	});
+}