Option Explicit
Sub TEST()
Dim Brr, Y, R&, i&, j&, TT, T1$, T2$, T3$, xR As Range
Set Y = CreateObject("Scripting.Dictionary")
Set xR = Range([C2], Cells(Rows.Count, "A").End(3)): Brr = xR
For i = 1 To UBound(Brr)
T1 = Brr(i, 1): T2 = Brr(i, 2): T3 = Brr(i, 3): TT = T1 & "|" & T2
If Y(TT) <> "¦¨¥\" Then Y(TT) = T3: Y(TT & "|r") = i
Next
For Each TT In Y.keys
If TT Like "*|r" Or Y(TT) = "¦¨¥\" Then GoTo i00
R = R + 1: For j = 1 To 3: Brr(R, j) = Brr(Y(TT & "|r"), j): Next
i00: Next
If R = 0 Then GoTo i01
xR.Offset(1, 0).ClearContents: xR.Resize(R, 3) = Brr
i01: Set Y = Nothing: Set xR = Nothing: Erase Brr
End Sub