The object of the present invention is to provide a compound having an ACC inhibitory action, which is useful for the prophylaxis or treatment of obesity, diabetes, hypertension, hyperlipidemia, cardiac failure, diabetic complications, metabolic syndrome, sarcopenia and the like, and has superior properties such as efficacy, duration of activity, specificity, low toxicity and the like. The present invention provides a compound represented by the following formula ##STR00001## whereinring M is a 5- or 6-membered aromatic ring;W is C or N;K is an optionally substituted methylene group or an optionally substituted imino group;R is a hydrogen atom, an optionally substituted hydrocarbon group, an optionally substituted hydroxy group or an optionally substituted heterocyclic group;T and U are independently a hydrogen atom or a substituent or, T and U form, together with ring M, an optionally substituted bicyclic ring;D and G are independently a carbonyl group or a sulfonyl group; ring P is an optionally substituted piperidine or an optionally substituted piperazine;B is CH or N;ring Q is an optionally substituted monocyclic ring;A is C, CH or N; andJ is an optionally substituted hydrocarbon group, an optionally substituted heterocyclic group or an optionally substituted amino group,provided that when the W moiety of ring M is .dbd.N-- or --N.dbd., then U should be absent,or a salt thereof.