=SI(LIGNES($1:1)<NBCAR($A$1)-NBCAR(SUBSTITUE($A$1;",";""));
STXT(GAUCHE($A$1;TROUVE("|";SUBSTITUE($A$1;",";"|";LIGNES($1:2)))-1);TROUVE("|";SUBSTITUE($A$1;",";"|";LIGNES($1:1)))+1;99);
SI(LIGNES($1:1)=NBCAR($A$1)-NBCAR(SUBSTITUE($A$1;",";""));
STXT($A$1;TROUVE("|";SUBSTITUE($A$1;",";"|";NBCAR($A$1)-NBCAR(SUBSTITUE($A$1;",";""))))+1;99);""))