definiens: with respect to any activity means the efforts and resources that would beused by a specialty pharmaceutical company of comparable size and resources as [COMPANY] in the development, registration, Reimbursement authorization, market launch and/or manufacturing, with regard to a product at a similarstage in its product life taking into account the following factors to the extent reasonable and relevant : issues ofsafety and efficacy, product profile, market potential, difficulty in manufacturing the product, difficulty in establishingan appropriate clinical protocol for applicable indications, competitive market conditions, the patent, duration ofregulatory exclusivity or other proprietary position of the product, the regulatory structure involved and the potentialprofitability and economic return of the product [ * * ], all as measured by the facts and circumstances at the time suchefforts are due . Where this Agreement requires [COMPANY] to use Commercially Reasonable Efforts, such efforts andresources that are used by [COMPANY] ’s Affiliates and sublicensees shall also be attributed to [COMPANY]