XL 2016 NB de réf dans une cellule à plusieurs Réf différentes

=C2 & ", " & NB.SI(D2:H2;">0")

=C2&", "&SOMMEPROD((ESTNUM(CHERCHE(C2;$B$2:$B$31)))*1)

Function NBRabsents(xligne As Range)
NBRabsents = xligne(1, 1) & ", " & Application.WorksheetFunction.CountIf(xligne.Offset(, 1).Resize(, xligne.Columns.Count - 1), ">0")
End Function

Sub NbInit()
Application.Calculation = xlCalculationManual
Dim tablo() As Variant
Dim dico As Object
Dim Liste As Variant
Dim fin As Integer
Dim ele As Variant
Dim i As Integer
Dim a
Set dico = CreateObject("scripting.dictionary")
With ActiveSheet
    fin = .UsedRange.Rows.Count
    tablo = .Range("B2:C" & fin).Value

For i = LBound(tablo, 1) To UBound(tablo, 1)
    If Not dico.exists(tablo(i, 2)) And tablo(i, 2) <> "" Then
        dico.Add tablo(i, 2), 0
    End If
Next i

For i = LBound(tablo, 1) To UBound(tablo, 1)
    Liste = Split(tablo(i, 1), ",")
    For Each ele In Liste
        If ele <> "" Then
            dico.Item(Trim(ele)) = dico.Item(Trim(ele)) + 1
        End If
    Next ele
Next i
For Each ele In dico.keys
    .Range("I" & Rows.Count).End(xlUp).Offset(1, 0) = ele & "," & dico.Item(ele)
Next ele
End With
Application.Calculation = xlCalculationAutomatic
End Sub