You're not the only one concerned about formatting for math transcriptions using only UEB.
The Guidelines for Technical Material give some formatting guidelines. These include:
- The line above and below spatial calculations should either be blank, or should only contain the numeric passage indicator or terminator.
- Where horizontal lines are needed within children's sums, horizontal line mode should be used.
- The layout of the calculation can follow print, though feedback from teachers working with students should also be taken into account.
I have found helpful the examples in Braille Course 1.3 UEB Technical, from CNIB (available in PDF and BRF).
I see what you mean about the identifier seeming to be distant from the spatial problem itself. If you have a series of division problems all within one numeric passage, you might consider using the format exemplified in the CNIB course mentioned above for items 4-7 on page 8 (numeric indicators for identifiers even within a numeric passage). That would be different from what's in your example and more like Nemeth Code formatting.
In other words, Can you point to a rule that prohibits putting the item identifier on the same line as the line which contains the dividend in a division arrangement? If not, then I would do it (making sure to use a numeric indicator with each identifier) with the goal of making the transcription less cumbersome for the reader.