Sub test()
Application.DisplayAlerts = False
Application.ScreenUpdating = False
r = [a65536].End(3).Row
For i = r To 3 Step -1
If InStr(Cells(i, 1), "%") > 0 And InStr(Cells(i, 1), "|") = 0 Then
Rows(i).Delete
End If
Next i
Application.DisplayAlerts = True
Application.ScreenUpdating = True
End Sub