Function fc(x)
Dim dic As Object, a, b%(40), i%, j%, f, aa
For j = 1 To 40: b(j) = 0: Next j
x = Replace(x, ",", ",")
x = Replace(x, "-,", "-")
a = Split(x, ",")
For i = 0 To UBound(a) - 1
aa = Split(a(i), "-")
For j = 1 To 40
If j Mod Val(aa(0)) = Val(aa(1)) Then b(j) = b(j) + 1
Next j
Next i
f = ""
For j = 1 To 40
If b(j) > 1 Then f = f & j & ","
Next j
fc = f
End Function