Sub DoIt()
Dim x, c
For x = Cells.Find("*", Cells(1), -4123, 2, 1, 2, False).Row To 1 Step -1
Select Case Cells(x, 1).Value
Case "Bestand"
Cells(x, 2).Cut Cells(x - 1, 3)
Rows(x).Delete
Case "Name"
Cells(x, 1).Value = Columns(1).Find("Kontonummer", Cells(x, 1), xlValues, xlWhole, , xlPrevious).Offset(, 1).Value
Case "Kontonummer"
Rows(x).Delete
End Select
Next x
End Sub