definiens: shall mean with respect to the etTons to be expended by aPany with respect to any objective, reasonable, diligent, good faith etTons to accomplish suchobjective as such Pany would normally use to accomplish a similar objective under similarcircumstances, it being understood and agreed that with respect to the research, development orcommercialization of Compound or Product, such etTons shall be substantially equivalent tothose etTons and resources commonly used by a Pany for a similar pharmaceutical productowned by it or 10which it has rights, which product is at a similar stage in its development orproduct life and is of similar market potential taking into account efficacy, safety, approvcdlabel ing, the competitiveness of alternative products in the marketplace, the patent and otherproprietary position of the product, the likelihood of regulatory approval given the RegulatoryAuthority involved, the profitability of the product including the royalties payable to licensors ofpatent or other intellectual propeny rights, alternative products and other relevant factors