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Sub TEST_A1()
Dim Arr, Brr, i&, j%, N&, S1, S2
Arr = Range(Sheets(1).[a1], Sheets(1).Cells(Rows.Count, "L").End(3))
ReDim Brr(1 To UBound(Arr), 1 To 8)
For i = 5 To UBound(Arr)
    If Arr(i, 1) <> "" Then
       N = N + 1
       For j = 1 To 5
           Brr(N, j) = Arr(i, Mid(12567, j, 1))
       Next j
    End If
    If Arr(i, 7) = "¦X­p:" And N > 0 Then
       Brr(N, 7) = Arr(i, 11): Brr(N, 8) = Arr(i, 12)
       S1 = S1 + Arr(i, 11): S2 = S2 + Arr(i, 12)
    End If
Next i
N = N + 1: Brr(N, 2) = "Á`­p": Brr(N, 7) = S1: Brr(N, 8) = S2
Sheets(3).[a:h].ClearContents
If N > 0 Then Sheets(3).[a1].Resize(N, 8) = Brr
End Sub