diff --git a/CHANGELOG.md b/CHANGELOG.md
index b76afa0..0fa9cdf 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,5 +1,14 @@
 # Changelog
 
+## 0.1.4 — 2026-11-06
+
+- `statement_checks.yaml`: необязательный ключ `group` — группа альтернатив мягких соотношений одной цели. В колонке
+  сошлась хоть одна — нарушений группы нет; не сошлась ни одна — одно нарушение, ближайшая к цели. `group` у жёсткого
+  соотношения или разные цели в одной группе — ошибка загрузки словаря. Подсветка, `needs_check` и подтверждение 2400 (Р-21) не менялись (AURORA-1864).
+- Соотношения 2400 ОФР — группа `net_profit`: полная форма «2400 = 2300 − 2410 + 2420» и «2400 = 2300 + 2410 + 2460»;
+  в упрощённую добавлено «2400 = 2110 − 2120 − 2330 + 2340 − 2350 + 2410». Положительный 2410 (доход по налогу,
+  ФСБУ 4/2023) больше не даёт ложного предупреждения.
+
 ## 0.1.3 — 2026-11-02
 
 - `statement_code_orders.yaml`: шапка приведена к байтовой копии текущего `docs/contracts/statement-code-orders.yaml`
diff --git a/VERSION b/VERSION
index b1e80bb..845639e 100644
--- a/VERSION
+++ b/VERSION
@@ -1 +1 @@
-0.1.3
+0.1.4
diff --git a/arm_statements/checks.py b/arm_statements/checks.py
index 16a3cf2..788f59a 100644
--- a/arm_statements/checks.py
+++ b/arm_statements/checks.py
@@ -166,12 +166,41 @@ def evaluate_relations(
     return outcomes
 
 
+def _miss(item: RelationOutcome) -> Decimal | None:
+    """Расхождение цели и правой части; `None` — сравнить не с чем (пуста цель или все члены)."""
+    if item.expected is None or item.actual is None:
+        return None
+    return abs(item.expected - item.actual)
+
+
+def _group_reported(outcomes: Sequence[RelationOutcome]) -> set[int]:
+    """Позиции нарушений групп альтернатив, которые выдаются (AURORA-1864).
+
+    Группа — мягкие соотношения с одним `group` в одной колонке. Сошлась хоть одна — не выдаётся ни одна;
+    не сошлась ни одна — одна, ближайшая к цели (при равенстве — первая по словарю)."""
+    members: dict[tuple[str, str], list[int]] = {}
+    for position, item in enumerate(outcomes):
+        if item.rule.group is not None and not item.rule.strict:
+            members.setdefault((item.column, item.rule.group), []).append(position)
+    reported: set[int] = set()
+    for positions in members.values():
+        failed = [p for p in positions if outcomes[p].computed and not outcomes[p].within_tolerance]
+        if not failed or any(outcomes[p].computed and outcomes[p].within_tolerance for p in positions):
+            continue
+        comparable = [p for p in failed if _miss(outcomes[p]) is not None]
+        reported.add(min(comparable, key=lambda p: _miss(outcomes[p]) or _ZERO) if comparable else failed[0])
+    return reported
+
+
 def checks_from(outcomes: Sequence[RelationOutcome], column_index_of: Mapping[str, int | None]) -> StatementChecks:
     hard: list[FailedRelation] = []
     soft: list[FailedRelation] = []
-    for item in outcomes:
+    reported = _group_reported(outcomes)
+    for position, item in enumerate(outcomes):
         if not item.computed or item.within_tolerance:
             continue
+        if item.rule.group is not None and not item.rule.strict and position not in reported:
+            continue
         failure = FailedRelation(
             column_index=column_index_of.get(item.column),
             column_key=item.column,
diff --git a/arm_statements/loader.py b/arm_statements/loader.py
index 2ffc8f2..541945f 100644
--- a/arm_statements/loader.py
+++ b/arm_statements/loader.py
@@ -83,6 +83,8 @@ class RelationRule:
     terms: tuple[tuple[int, str], ...]
     strict: bool
     abs_terms: frozenset[str]
+    # группа альтернатив (только мягкие, одна форма и вариант): сошлась одна — сошлась группа (AURORA-1864)
+    group: str | None = None
 
 
 @dataclass(frozen=True, slots=True)
@@ -282,6 +284,11 @@ def _load_checks(directory: Path) -> CheckRules:
         abs_terms = frozenset(_str(file, f"{key}.abs_terms", code) for code in raw_abs)
         if not abs_terms <= {code for _, code in terms}:
             raise _fail(file, f"{key}.abs_terms", "коды должны быть членами правой части соотношения")
+        strict = _bool(file, f"{key}.strict", _get(file, entry, "strict"))
+        raw_group = entry.get("group")
+        group = None if raw_group is None else _str(file, f"{key}.group", raw_group)
+        if group is not None and strict:
+            raise _fail(file, f"{key}.group", "группа альтернатив — только у мягкого соотношения (strict: false)")
         relations.append(
             RelationRule(
                 form=form,
@@ -289,10 +296,18 @@ def _load_checks(directory: Path) -> CheckRules:
                 relation=text,
                 target=target,
                 terms=terms,
-                strict=_bool(file, f"{key}.strict", _get(file, entry, "strict")),
+                strict=strict,
                 abs_terms=abs_terms,
+                group=group,
             )
         )
+    group_targets: dict[tuple[DocumentType, FormVariant, str], str] = {}
+    for i, rule in enumerate(relations):
+        if rule.group is None:
+            continue
+        known = group_targets.setdefault((rule.form, rule.variant, rule.group), rule.target)
+        if known != rule.target:
+            raise _fail(file, f"relations[{i}].group", f"у группы {rule.group!r} разные цели: {known} и {rule.target}")
     return CheckRules(
         tolerance=_number(file, "tolerance", _get(file, data, "tolerance")),
         rounding_tolerance_percent=_number(
diff --git a/arm_statements/rules/statement_checks.yaml b/arm_statements/rules/statement_checks.yaml
index 8466325..cce5c42 100644
--- a/arm_statements/rules/statement_checks.yaml
+++ b/arm_statements/rules/statement_checks.yaml
@@ -3,6 +3,9 @@
 # relation: «<код> = <код> [+|-] <код> …», только четырёхзначные коды; strict: нарушение переводит документ в needs_check
 # (false — только мягкое предупреждение, ASSUMPTION(OQ-12)); abs_terms: коды, которые 1С выгружает со знаком минус, а 66н —
 # в скобках: правая часть считается и как записано, и с этими членами по модулю.
+# group: только у мягких — альтернативы одной цели (одна форма и вариант): сошлась хоть одна в колонке — нарушений нет;
+# не сошлась ни одна — одно нарушение, ближайшая к цели. Знак 2410 (налог: расход или доход, ФСБУ 4/2023) не
+# определяем — принимаем любой вариант группы (AURORA-1864, OQ-12).
 tolerance: 1          # допуск в единицах формы (тыс. руб. округляются построчно)
 # OQ-138: единицы шапки верны, расхождение до 0,001 % итоговой строки — округление (мягкое нарушение, статус не портит).
 rounding_tolerance_percent: 0.001
@@ -19,11 +22,12 @@ relations:
   - {form: INCOME, variant: full, relation: "2100 = 2110 - 2120", strict: true, abs_terms: ["2120"]}
   - {form: INCOME, variant: full, relation: "2200 = 2100 - 2210 - 2220", strict: true, abs_terms: ["2210", "2220"]}
   - {form: INCOME, variant: full, relation: "2300 = 2200 + 2310 + 2320 - 2330 + 2340 - 2350", strict: true, abs_terms: ["2330", "2350"]}
-  - {form: INCOME, variant: full, relation: "2400 = 2300 - 2410 + 2420", strict: false, abs_terms: ["2410"]}
-  - {form: INCOME, variant: full, relation: "2400 = 2300 + 2410 + 2460", strict: false}
+  - {form: INCOME, variant: full, relation: "2400 = 2300 - 2410 + 2420", strict: false, abs_terms: ["2410"], group: net_profit}
+  - {form: INCOME, variant: full, relation: "2400 = 2300 + 2410 + 2460", strict: false, group: net_profit}
   - {form: INCOME, variant: full, relation: "2410 = 2411 + 2412", strict: false}
   - {form: INCOME, variant: full, relation: "2500 = 2400 + 2510 + 2520 + 2530", strict: false}
   - {form: BALANCE, variant: simplified, relation: "1600 = 1150 + 1170 + 1210 + 1230 + 1250", strict: true}
   - {form: BALANCE, variant: simplified, relation: "1700 = 1300 + 1350 + 1360 + 1410 + 1450 + 1510 + 1520 + 1550", strict: true}
   - {form: BALANCE, variant: simplified, relation: "1600 = 1700", strict: true}
-  - {form: INCOME, variant: simplified, relation: "2400 = 2110 - 2120 - 2330 + 2340 - 2350 - 2410", strict: false, abs_terms: ["2120", "2330", "2350", "2410"]}
+  - {form: INCOME, variant: simplified, relation: "2400 = 2110 - 2120 - 2330 + 2340 - 2350 - 2410", strict: false, abs_terms: ["2120", "2330", "2350", "2410"], group: net_profit}
+  - {form: INCOME, variant: simplified, relation: "2400 = 2110 - 2120 - 2330 + 2340 - 2350 + 2410", strict: false, abs_terms: ["2120", "2330", "2350"], group: net_profit}
diff --git a/tests/test_checks.py b/tests/test_checks.py
index d7ab03c..d449bed 100644
--- a/tests/test_checks.py
+++ b/tests/test_checks.py
@@ -64,7 +64,63 @@ def test_simplified_income_soft(rules: Rules) -> None:
     lines = [line("2110", "1000"), line("2120", "-600"), line("2410", "50"), line("2400", "500")]
     checks = failed(lines, INC, FormVariant.SIMPLIFIED, rules)
     assert checks.relations_failed == ()
-    assert [f.relation for f in checks.soft_relations_failed] == ["2400 = 2110 - 2120 - 2330 + 2340 - 2350 - 2410"]
+    # группа альтернатив 2400 (AURORA-1864): одно нарушение — ближайшая к цели (450 против 350)
+    assert [f.relation for f in checks.soft_relations_failed] == ["2400 = 2110 - 2120 - 2330 + 2340 - 2350 + 2410"]
+
+
+def _net_profit_soft(checks: StatementChecks) -> list[str]:
+    return [f.relation for f in checks.soft_relations_failed if f.relation.startswith("2400 =")]
+
+
+def test_net_profit_group_full_any_sign_of_2410(rules: Rules) -> None:
+    """AURORA-1864: 2410 доходом (плюс), расходом с минусом и расходом без знака — 2400 без мягких нарушений."""
+    for tax, net in (("20", "120"), ("-20", "80"), ("20", "80")):
+        lines = [line("2300", "100"), line("2410", tax), line("2400", net)]
+        checks = failed(lines, INC, FormVariant.FULL, rules)
+        assert _net_profit_soft(checks) == [], (tax, net)
+
+
+def test_net_profit_group_simplified_any_sign_of_2410(rules: Rules) -> None:
+    for tax, net in (("50", "450"), ("-50", "350"), ("50", "350")):
+        lines = [line("2110", "1000"), line("2120", "-600"), line("2410", tax), line("2400", net)]
+        assert _net_profit_soft(failed(lines, INC, FormVariant.SIMPLIFIED, rules)) == [], (tax, net)
+
+
+def test_net_profit_group_wrong_target_is_one_violation(rules: Rules) -> None:
+    lines = [line("2300", "100"), line("2410", "20"), line("2400", "150")]
+    soft = failed(lines, INC, FormVariant.FULL, rules).soft_relations_failed
+    net = [f for f in soft if f.relation.startswith("2400 =")]
+    # ближайшая к цели: 100 + 20 = 120 (расхождение 30) против 100 − 20 = 80 (70)
+    assert [(f.relation, f.expected, f.actual) for f in net] == [("2400 = 2300 + 2410 + 2460", D("150"), D("120"))]
+
+
+def test_net_profit_group_empty_target_is_one_violation(rules: Rules) -> None:
+    lines = [line("2300", "100"), line("2410", "20")]
+    net = _net_profit_soft(failed(lines, INC, FormVariant.FULL, rules))
+    assert net == ["2400 = 2300 - 2410 + 2420"]
+
+
+def test_net_profit_group_is_per_column(rules: Rules) -> None:
+    def two(code: str, a: str, b: str) -> EvalLine:
+        return EvalLine(
+            f"k{code}",
+            0,
+            LineStatus.OK,
+            code,
+            100.0,
+            False,
+            (
+                EvalValue("0", D(a), a, 100.0, True),
+                EvalValue("1", D(b), b, 100.0, True),
+            ),
+        )
+
+    lines = [two("2300", "100", "100"), two("2410", "20", "20"), two("2400", "120", "150")]
+    outcomes = evaluate_relations(lines, ["0", "1"], INC, FormVariant.FULL, rules)
+    soft = checks_from(outcomes, {"0": 0, "1": 1}).soft_relations_failed
+    assert [(f.column_key, f.relation) for f in soft if f.relation.startswith("2400 =")] == [
+        ("1", "2400 = 2300 + 2410 + 2460")
+    ]
 
 
 def test_rounding_goes_soft(rules: Rules) -> None:
diff --git a/tests/test_loader.py b/tests/test_loader.py
index 066dfaa..a15bf6d 100644
--- a/tests/test_loader.py
+++ b/tests/test_loader.py
@@ -53,14 +53,51 @@ def test_warning_table_matches_spec(rules: Rules) -> None:
 
 
 def test_simplified_income_relation_is_soft(rules: Rules) -> None:
-    (rule,) = rules.checks.relations_for(DocumentType.INCOME, FormVariant.SIMPLIFIED)
+    rule, alternative = rules.checks.relations_for(DocumentType.INCOME, FormVariant.SIMPLIFIED)
     assert rule.target == "2400" and not rule.strict
     assert rule.abs_terms == frozenset({"2120", "2330", "2350", "2410"})
+    assert alternative.target == "2400" and not alternative.strict
+    assert alternative.abs_terms == frozenset({"2120", "2330", "2350"})
     assert rules.checks.abs_codes(DocumentType.INCOME, FormVariant.FULL) == frozenset(
         {"2120", "2210", "2220", "2330", "2350", "2410"}
     )
 
 
+def test_net_profit_relations_share_group(rules: Rules) -> None:
+    """AURORA-1864: соотношения 2400 каждой формы — одна группа альтернатив."""
+    for variant, count in ((FormVariant.FULL, 2), (FormVariant.SIMPLIFIED, 2)):
+        net = [r for r in rules.checks.relations_for(DocumentType.INCOME, variant) if r.target == "2400"]
+        assert len(net) == count
+        assert len({r.group for r in net}) == 1 and net[0].group is not None
+        assert all(not r.strict for r in net)
+    others = [r for r in rules.checks.relations if r.target != "2400"]
+    assert all(r.group is None for r in others)
+
+
+def test_group_on_strict_relation_rejected(tmp_path: Path) -> None:
+    for path in RULES_DIR.glob("*.yaml"):
+        (tmp_path / path.name).write_bytes(path.read_bytes())
+    target = tmp_path / "statement_checks.yaml"
+    text = target.read_text(encoding="utf-8")
+    hard = 'relation: "2100 = 2110 - 2120", strict: true'
+    assert hard in text
+    target.write_text(text.replace(hard, hard + ", group: x"), encoding="utf-8")
+    with pytest.raises(RulesError, match="statement_checks.*group"):
+        load_rules(tmp_path)
+
+
+def test_group_with_different_targets_rejected(tmp_path: Path) -> None:
+    for path in RULES_DIR.glob("*.yaml"):
+        (tmp_path / path.name).write_bytes(path.read_bytes())
+    target = tmp_path / "statement_checks.yaml"
+    text = target.read_text(encoding="utf-8")
+    soft = 'relation: "2500 = 2400 + 2510 + 2520 + 2530", strict: false'
+    assert soft in text
+    target.write_text(text.replace(soft, soft + ", group: net_profit"), encoding="utf-8")
+    with pytest.raises(RulesError, match="statement_checks.*group"):
+        load_rules(tmp_path)
+
+
 def test_code_orders_with_repeats(rules: Rules) -> None:
     fsbu = rules.code_orders.sequence(Edition.FSBU4, DocumentType.BALANCE, FormVariant.FULL)
     assert fsbu.count("1220") == len(("1220", "1220")) and "1120" not in fsbu