let
    data = Excel.CurrentWorkbook(){[Name="Данные"]}[Content],
    colCount = Table.ColumnCount(data) - 1,
    dict = Table.Buffer(Table.AddColumn(Excel.CurrentWorkbook(){[Name="Справочник"]}[Content], "nonNullCount", each List.NonNullCount(List.Range(Record.ToList(_), 0, colCount)))),
    nestedJoin = Table.AddColumn(data, "dict", (rec) =>
    let
        recItems = List.Buffer(List.Range(Record.ToList(rec), 0, colCount)),
        selected = Table.SelectRows(dict, (rec) => 
        let
            curItems = List.Range(Record.ToList(rec), 0, colCount),
            define = List.MatchesAll(List.Zip({recItems, curItems}), each if _{1} = null then true else _{0} = _{1})
        in
            define
        )
    in
        selected
    ),
    #"Expanded {0}" = Table.ExpandTableColumn(nestedJoin, "dict", {"S.PKZM", "S.PKXM", "S.PKAM", "S.PKZC", "S.PKXC", "S.PKAC", "ID", "nonNullCount"}, {"dict.S.PKZM", "dict.S.PKXM", "dict.S.PKAM", "dict.S.PKZC", "dict.S.PKXC", "dict.S.PKAC", "dict.ID", "dict.nonNullCount"})
in
    #"Expanded {0}"