let
A = each Excel.CurrentWorkbook(){[Name=_]}[Content],
B = List.Buffer(List.Transform(List.Distinct(A("DATA_BACS")[BAC]), Text.From)),
Result = Table.AddColumn(Table.Buffer(A("DATA_ARTICLES")), "BAC",
each Text.Combine(List.Distinct(List.Accumulate(B, {}, (s,c)=> s &
{if [Désignation] <> null and Text.Contains(Text.From([Désignation]),
c, Comparer.OrdinalIgnoreCase) then c else null })), ", "))
in
Result