=ЕСЛИОШИБКА(ИНДЕКС($A$1:$A$20;НАИМЕНЬШИЙ(ЕСЛИ(СЧЁТЕСЛИМН($A$1:$A$20;$A$1:$A$20;$B$1:$B$20;$B$1:$B$20)=1;СТРОКА($A$1:$A$20);ЕСЛИ($C$1:$C$20>0;СТРОКА($A$1:$A$20)));СТРОКА(A1)));"")

Option Explicit

Sub FormulaWithEvaluate()
    Dim i           As Long

    With Sheet1

        Dim lastRow As Long
        lastRow = .Cells(.Rows.Count, "A").End(xlUp).Row

        For i = 1 To lastRow
            .Range("L" & i).Value = .Evaluate( _
                    "IFERROR(INDEX(A$1:A$20,SMALL(IF(COUNTIFS(A$1:A$20,A$1:A$20,B$1:B$20,B$1:B$20)=1,ROW(A$1:A$20),IF(C$1:C$20>0,ROW(A$1:A$20))),ROW(A" & i & "))),"""")" _
                    )

            .Range("M" & i).Value = .Evaluate( _
                    "IFERROR(INDEX(E$1:E$20,SMALL(IF(COUNTIFS(A$1:A$20,A$1:A$20,B$1:B$20,B$1:B$20)=1,ROW(A$1:A$20),IF(C$1:C$20>0,ROW(A$1:A$20))),ROW(A" & i & "))),"""")" _
                    )
        Next i

    End With

End Sub