definiens: shall mean, with respect to a particular Co - Funded Product, theDevelopment Costs incurred by [COMPANY] or its Affiliates following Sunesis ’s exercise of the Co - Funding Option for suchCo - Funded Product in the Co - Funded Territory for such Co - Funded Product . For the avoidance of doubt, ( i ) post Phase IDevelopment Costs shall not include any Development Costs incurred by [COMPANY] or its Affiliates for any subsequentPhase I trials, and ( ii ) Development Costs relating to activities directed at obtaining Regulatory Approval in Japan for a Co - Funded Product shall not be considered post Phase I Development Costs to the extent such Development Costs are incurred(A ) prior to completion of the Phase I trials for such Co - Funded Product in Japan, or ( B ) if no Phase I trials are necessary orperformed for such Co - Funded Product in Japan, then prior to initiation of any clinical trial other than a Phase I trial