Sub AjouteLignes()
Application.ScreenUpdating = False
dT = 3 / 1440 ' dT=3 minutes
DL = Range("A65500").End(xlUp).Row
For L = DL To 3 Step -1
If Cells(L, "A") - Cells(L - 1, "A") - dT > 0.00000001 Then
Rows(L).Insert Shift:=xlDown, CopyOrigin:=xlFormatFromLeftOrAbove
Cells(L, "A") = Cells(L + 1, "A") - dT
End If
Next L
End Sub