Sub FinPlus()
Application.ScreenUpdating = False
For L = Range("C65500").End(xlUp).Row To 2 Step -1
If Cells(L, "C") = "Fin" Then
Ref = Cells(L, "B")
For L2 = L - 1 To 1 Step -1
If Cells(L2, "B") = Ref Then
Cells(L, "C") = Cells(L, "C") & " " & Cells(L2, "C")
Exit For
End If
Next L2
End If
Next L
End Sub