The object of the present invention is to provide novel compounds having ACC2 inhibiting activity. In addition, the object of the present invention is to provide a pharmaceutical composition comprising the compound.A compound of formula (I):whereinR1 is substituted or unsubstituted fused aromatic heterocyclyl etc.,ring A is substituted or unsubstituted non-aromatic carbocycle etc.,-L1- is -O-(CR6R7)m- etc.,-L2- is -O-(CR6R7)n- etc.,each R6 and R7 are independently hydrogen, halogen etc.,R2 is substituted or unsubstituted alkyl,R3 is hydrogen or substituted or unsubstituted alkyl,R4 is substituted or unsubstituted alkylcarbonyl etc..
