Insertion champs déconcaténés

[COLOR="DarkSlateGray"][B]Sub toto()
Dim i&, j&, k&, c1&, c2&, n&, l&, u&, a, b, s$, oPlg, oDat(), sDat(), par(1 To 2), loc As Range
   With Application
      par(1) = .EnableEvents: par(2) = .Calculation
      .Calculation = xlCalculationManual: .EnableEvents = False: .ScreenUpdating = False
   End With
   Set loc = Selection
   s = ";" 'Séparateur
   With [A1] 'Première cellule de données
      c1 = 1 - .Column + [M1].Column 'Première colonne à diviser
      c2 = 1 - .Column + [N1].Column 'Deuxième colonne à diviser
      Set oPlg = Range(.Cells, Cells(Cells(Rows.Count, .Column).End(xlUp).Row, Cells(.Row, Columns.Count).End(xlToLeft).Column))
      u = oPlg.Columns.Count
      ReDim oDat(1 To oPlg.Rows.Count, 1 To u)
      oDat = oPlg.Value2
      Set oPlg = Nothing
      n = 1
      ReDim sDat(1 To u, 1 To n)
      For i = 1 To UBound(oDat, 1)
         a = Split(oDat(i, c1), s)
         b = Split(oDat(i, c2), s)
         l = WorksheetFunction.Max(0, UBound(a), UBound(b))
         ReDim Preserve sDat(1 To u, 1 To n + l + 1)
         For j = n To n + l: For k = 1 To u: sDat(k, j) = oDat(i, k): Next: Next
         If l > 0 Then
            For j = 0 To UBound(a): sDat(c1, n + j) = CLng(CDate(a(j))): Next
            For j = 0 To UBound(b): sDat(c2, n + j) = b(j): Next
         End If
         n = n + l + 1
      Next i
      Erase oDat
      ReDim Preserve sDat(1 To u, 1 To n + (n > 1))
      .Resize(1, u).Copy
      With .Resize(n + (n > 1), u)
         .PasteSpecial xlPasteFormats
         .Value = WorksheetFunction.Transpose(sDat)
      End With
   End With
   Erase sDat
   loc.Select
   Set loc = Nothing
   With Application
      .ScreenUpdating = True: .EnableEvents = par(1): .Calculation = par(2)
   End With
End Sub[/B][/COLOR]

[COLOR="DarkSlateGray"][B]            For j = 0 To UBound(a): sDat(c1, n + j) = [COLOR="Red"]CLng(CDate(a(j)))[/COLOR]: Next[/B][/COLOR]

[COLOR="DarkSlateGray"][B]            For j = 0 To UBound(a): sDat(c1, n + j) = [COLOR="Red"]a(j)[/COLOR]: Next[/B][/COLOR]