Substituted hetero-polycyclic compounds as PPARα and PPARγ activators

A compound of formula (Ia)

• wherein R1, R2, R3, and R4 independently of each other represent hydrogen, halogen, perhalomethyl, hydroxy, nitro, cyano, formyl, or C1-12-alkyl, C4-12-alkenynyl, C2-12-alkenyl, C2-12-alkynyl, C1-12-alkoxy, aryl, aryloxy, aralkyl, aralkoxy, heterocyclyl, heteroaryl, heteroaralkyl, heteroaryloxy, heteroaralkoxy, acyl, acyloxy, hydroxyC1-12-alkyl, amino, acylamino, C1-12-alkylamino, arylamino, aralkylamino, aminoC1-12-alkyl, C1-12-alkoxycarbonyl, aryloxycarbonyl, aralkoxycarbonyl, C1-12-alkoxyC1-12-alkyl, aryloxyC1-12-alkyl, aralkoxyC1-12-alkyl, C1-12-alkylthio, thioC1-12-alkyl, C1-12-alkoxycarbonylamino, aryloxycarbonylamino, aralkoxycarbonylamino, —COR11, or —SO2R12, wherein R11 and R12 independently of each other are selected from hydroxy, halogen, perhalomethyl, C1-6alkoxy or amiino optionally substituted with one or more C1-6-alkyl, perhalomethyl or aryl;
• optionally substituted with one or more halogen, perhalomethyl, hydroxy, nitro or cyano;
• ring A fused to the ring containing X and N represents a 5-6 membered cyclic ring, optionally substituted with one or more hydrogen, halogen, perhalomethyl, hydroxy or C1-7-alkyl, C2-7-alkenyl, C2-7-alkynyl, C1-7-alkoxy or aryl;
• X is a valence bond, —(CHR9)—, or —(C═O)—,
• Ar represents arylene or heteroarylene, optionally substituted with one or more C1-6-alkyl or aryl;
• R5 represents hydrogen, hydroxy, halogen, C1-12-alkoxy, C1-12-alkyl, C4-12-alkenynyl, C2-12-alkenyl, C2-12-alkynyl or aralkyl;
• optionally substituted with one or more halogen, perhalomethyl, hydroxy, nitro or cyano;
• or R5 forms a bond together with R6,
• R6 represents hydrogen, hydroxy, halogen, C1-12-alkoxy, C1-12-alkyl, C4-12-alkenynyl, C2-12-alkenyl, C2-12-alkynyl, acyl or aralkyl;
• optionally substituted with one or more halogen, perhalomethyl, hydroxy, nitro or cyano;
• or R6 forms a bond together with R5,
• R7 represents hydrogen, C1-12-alkyl, C4-12-alkenynyl, C2-12-alkenyl, C2-12-alkynyl, aryl, aralkyl, C1-12-alkoxyC1-12-alkyl, C1-12-alkoxycarbonyl, aryloxycarbonyl, C1-12-alkylaminocarbonyl, arylaminocarbonyl, acyl, heterocyclyl, heteroaryl or heteroaralkyl groups;
• optionally substituted with one or more halogen, perhalomethyl, hydroxy, nitro or cyano;
• R8 represents hydrogen, C1-12-alkyl, C4-12-alkenynyl, C2-12-alkenyl, C2-12-alkynyl, aryl, aralkyl, heterocyclyl, heteroaryl or heteroaralkyl groups;
• optionally substituted with one or more halogen, perhalomethyl, hydroxy, nitro or cyano;
• Y represents oxygen, sulphur or NR10, where R10 represents hydrogen, C1-12-alkyl, aryl, hydroxyC1-12-alkyl or aralkyl groups or when Y is NR10, R8 and R10 may form a 5 or 6 membered nitrogen containing ring, optionally substituted with one or more C1-6-alkyl;
• n is an integer ranging from 1 to 4 and m is an integer ranging from 0 to 1;
• or a pharmaceutically acceptable salt thereof.