Employee Grievance Redressal Policy

2. Objectives

The objectives of this Policy are to:

• (a) establish a fair, transparent and structured grievance redressal mechanism;
• (b) provide every employee with an accessible platform to raise employment-related concerns;
• (c) ensure timely, impartial and confidential resolution of grievances;
• (d) strengthen employee trust, confidence and workplace harmony;
• (e) promote open communication between employees and management;
• (f) prevent escalation of workplace disputes through early intervention;
• (g) ensure compliance with principles of natural justice and procedural fairness;
• (h) prohibit retaliation against employees raising grievances in good faith;
• (i) promote accountability among managers and supervisory personnel;
• (j) resolve grievances at the lowest appropriate level wherever reasonably possible;
• (k) establish a multi-level escalation mechanism for unresolved grievances;
• (l) maintain complete confidentiality throughout the grievance process;
• (m) reduce workplace conflicts and improve employee engagement;
• (n) ensure fair treatment during Full & Final Settlement and separation processes; and
• (o) protect the legitimate interests of employees as well as the Company.

3. Scope and Applicability

This Policy shall apply to every individual engaged by AIRVINCIBLE, including:

• Permanent Employees;
• Probationary Employees;
• Confirmed Employees;
• Contractual Employees;
• Fixed-Term Employees;
• Temporary Employees;
• Trainees;
• Apprentices;
• Interns;
• Consultants, where applicable;
• Third-party manpower working under the Company's supervision; and
• Any other person specifically notified by the Company.

The Policy applies throughout the employment lifecycle, including:

• Recruitment-related grievances after joining;
• Employment;
• Confirmation;
• Performance management;
• Promotions;
• Transfers;
• Compensation-related concerns (except statutory disputes requiring separate legal determination);
• Leave administration;
• Attendance;
• Working conditions;
• Workplace behaviour;
• Exit process;
• Full & Final Settlement;
• Issuance of employment documents;
• Experience Letter;
• Relieving Letter;
• Service Certificate;
• Return of Company assets;
• Recovery disputes; and
• Any employment-related administrative issue.

This Policy applies irrespective of whether the employee is working:

• at Company premises;
• at client locations;
• remotely;
• under hybrid work arrangements;
• during official travel; or
• while performing duties through digital or virtual platforms.

4. Purpose of the Policy

The purpose of this Policy is to establish an internal mechanism through which employees may seek redressal of genuine employment-related grievances before resorting to external legal remedies, wherever reasonably possible.

The Company believes that early identification, transparent communication and structured resolution of grievances significantly contribute towards:

• employee satisfaction;
• workplace discipline;
• organizational efficiency;
• legal compliance;
• operational continuity;
• employee retention;
• client confidence; and
• business sustainability.

This Policy seeks to balance the legitimate interests of employees with the operational requirements of the Company while ensuring fairness, dignity and professionalism.

5. Definitions

For the purposes of this Policy, unless the context otherwise requires:

5.1 Company

"Company" means AIRVINCIBLE together with its management, departments, branches, representatives, affiliates and authorized personnel.

5.2 Employee

"Employee" means every person engaged by the Company in any capacity, whether permanent, contractual, probationary, temporary, trainee, apprentice, intern or otherwise.

5.3 Grievance

"Grievance" means any genuine dissatisfaction, concern, complaint or dispute arising out of employment which an employee reasonably believes adversely affects his or her employment, dignity, rights, working conditions, benefits or professional interests. A grievance may be individual or collective.

5.4 Complainant

The employee who raises the grievance.

5.5 Respondent

The individual, department or authority against whom the grievance has been raised.

5.6 Grievance Redressal Committee (GRC)

The internal committee constituted by the Company for examination, investigation and resolution of grievances in accordance with this Policy.

5.7 Working Day

A day on which the Company's administrative office remains operational, excluding notified holidays unless otherwise specified.

5.8 Confidential Information

Includes all grievance records, witness statements, investigation reports, documents, electronic records, communications and proceedings connected with the grievance process.

5.9 Retaliation

Means any adverse action taken against an employee because such employee has raised a grievance, acted as a witness, provided evidence or participated in grievance proceedings.

6. Guiding Principles

The grievance mechanism shall be governed by the following principles:

6.1 Fairness

Every grievance shall be examined fairly without favour, prejudice, discrimination or bias.

6.2 Natural Justice

No decision adversely affecting an employee shall ordinarily be taken without providing a reasonable opportunity of being heard, except where immediate action is necessary under law or Company policy.

6.3 Confidentiality

Every grievance shall remain confidential. Information shall be disclosed only to those individuals who require access for investigation, decision-making, legal compliance or implementation of the resolution.

6.4 Good Faith

Employees are encouraged to raise grievances honestly and responsibly. Complaints made maliciously, with fabricated evidence or with intent to harass another person shall attract appropriate disciplinary action.

6.5 Non-Retaliation

No employee shall suffer retaliation, victimization, intimidation, discrimination or adverse employment consequences merely because he or she has raised a grievance in good faith.

6.6 Impartiality

Every grievance shall be decided solely on the basis of facts, evidence, applicable policies and relevant laws. Personal relationships, designation, seniority or business performance shall not influence the outcome.

6.7 Timeliness

The Company shall endeavour to resolve grievances within the timelines prescribed under this Policy while maintaining procedural fairness.

6.8 Transparency

Employees shall be informed regarding the status of their grievance at appropriate stages of the process, subject to confidentiality requirements.

6.9 Respect and Dignity

Every individual involved in grievance proceedings shall be treated with professionalism, courtesy and respect irrespective of the nature of the grievance.

6.10 Continuous Improvement

The Company may periodically review grievance trends to identify systemic issues, improve workplace practices and strengthen employee engagement.

7. Grievances Covered Under This Policy

Without limitation, grievances may relate to:

• (a) workplace harassment not specifically covered under the POSH Policy;
• (b) bullying or intimidation;
• (c) discrimination;
• (d) unfair supervisory behaviour;
• (e) workload allocation;
• (f) shift allocation;
• (g) attendance disputes;
• (h) leave-related disputes;
• (i) salary discrepancies;
• (j) incentives or performance-linked payments;
• (k) overtime disputes;
• (l) promotion concerns;
• (m) transfer-related grievances;
• (n) role or responsibility disputes;
• (o) performance appraisal concerns;
• (p) disciplinary actions;
• (q) workplace behaviour;
• (r) unsafe working conditions;
• (s) infrastructure-related issues;
• (t) misuse of authority;
• (u) victimization;
• (v) retaliation;
• (w) Full & Final Settlement delays;
• (x) relieving letter, experience letter or service certificate issues;
• (y) unauthorized salary deductions;
• (z) recovery disputes;
• (aa) exit formalities;
• (bb) violation of Company policies; or
• (cc) any other employment-related concern affecting the employee's legitimate rights or working environment.

8. Matters Not Covered Under This Policy

The following matters shall ordinarily be dealt with under separate policies or statutory mechanisms and shall not be processed under this Policy unless specifically approved by the Company:

• (a) complaints falling under the POSH Policy;
• (b) criminal offences requiring immediate police intervention;
• (c) disputes pending before judicial or statutory authorities;
• (d) collective bargaining matters governed by law;
• (e) client contractual disputes unrelated to employment;
• (f) matters already finally decided under this Policy, unless fresh evidence emerges;
• (g) anonymous complaints lacking sufficient particulars, except where credible evidence exists; and
• (h) grievances that are frivolous, malicious or intended solely to harass another individual.

9. General Obligations of Employees

Every employee shall:

• raise grievances honestly and in good faith;
• provide accurate information;
• cooperate during inquiry proceedings;
• maintain confidentiality;
• refrain from influencing witnesses;
• avoid circulating rumours regarding pending grievances;
• respect the grievance process;
• comply with lawful directions issued during investigation; and
• maintain professional conduct throughout the proceedings.

10. Formal Grievance Reporting System

The Company establishes a structured, transparent and documented grievance reporting mechanism to ensure that every employment-related grievance is addressed fairly, consistently and within the prescribed timelines.

Employees are encouraged to first attempt an informal resolution wherever appropriate. However, where the grievance involves serious misconduct, harassment, discrimination, retaliation, unethical conduct, abuse of authority, financial irregularities or any matter affecting employee dignity or legal rights, the employee may directly invoke the formal grievance mechanism without following the informal stage.

Every grievance shall be recorded, assigned a unique Grievance Reference Number (GRN), acknowledged and processed in accordance with this Policy.

The Company shall not reject any grievance merely because the employee has resigned, is serving notice period or has separated from employment, provided the grievance relates to the period of employment and is submitted within the applicable limitation period prescribed by the Company or applicable law.

11. Eligible Modes of Submission

An employee may submit a grievance through any of the following authorised channels:

• (a) Written Grievance Form;
• (b) Official Company E-mail;
• (c) Human Resources Department;
• (d) Reporting Manager;
• (e) Department Head;
• (f) Grievance Redressal Committee;
• (g) Employee Self-Service Portal, where available;
• (h) Internal Complaint Portal;
• (i) Legal & Compliance Department (where applicable); or
• (j) Any other official reporting mechanism notified by the Company.

Anonymous grievances shall ordinarily not be entertained unless accompanied by sufficient documentary or electronic evidence indicating serious misconduct, fraud, corruption, data breach or other significant legal or operational risk.

12. Three-Layer Grievance Reporting Structure

To ensure fair, impartial and timely resolution, every grievance shall ordinarily follow the following three-layer structure:

Level – I (Primary Grievance Resolution)

The grievance shall initially be submitted to:

• Immediate Reporting Manager; or
• Human Resources Business Partner (HRBP); or
• Human Resources Department.

At this level, efforts shall be made to resolve the grievance through discussion, clarification, counselling, mediation or administrative correction, wherever appropriate.

If the grievance concerns the Reporting Manager, the employee may directly approach Human Resources or the Grievance Redressal Committee without routing it through the Reporting Manager.

The Company shall endeavour to dispose of Level-I grievances within 30 calendar days from the date of receipt.

Level – II (Secondary Escalation)

A grievance may be escalated to Level-II where:

• (a) no response is received within the prescribed timeline;
• (b) the employee is dissatisfied with the decision;
• (c) the grievance involves Department Heads;
• (d) the grievance involves multiple departments;
• (e) the grievance involves repeated policy violations;
• (f) fresh evidence becomes available; or
• (g) the matter requires independent review.

Level-II shall be handled by the Grievance Redressal Committee (GRC). The Committee may:

• call witnesses;
• review documents;
• examine electronic records;
• conduct interviews;
• seek departmental explanations;
• recommend interim measures; and
• recommend corrective action.

The Company shall endeavour to conclude Level-II proceedings within 60 calendar days from the date of escalation.

Level – III (Tertiary Escalation)

The grievance shall proceed to Level-III where:

• (a) Level-II fails to resolve the grievance;
• (b) the grievance involves Senior Management;
• (c) serious legal issues arise;
• (d) fraud or financial irregularity is suspected;
• (e) criminal conduct appears involved;
• (f) client obligations are affected;
• (g) significant policy violations exist; or
• (h) litigation risk is identified.

At this stage, the matter shall be referred to the Legal & Compliance Department, which may independently review the matter and advise the Management regarding further action. Where considered necessary, external legal counsel, forensic experts, cyber experts or auditors may also be engaged.

The Company shall endeavour to conclude Level-III proceedings within 90 calendar days, excluding delays attributable to external authorities or circumstances beyond the Company's reasonable control.

13. Multi-Level Escalation Matrix

• Level-I: Reporting Manager / HR — 30 Days
• Level-II: Grievance Redressal Committee — 60 Days
• Level-III: Legal & Compliance Department / Management — 90 Days

Escalation shall ordinarily occur only after completion of the previous stage unless immediate escalation is warranted due to the seriousness of the allegations.

14. Constitution of the Grievance Redressal Committee (GRC)

The Company shall constitute a Grievance Redressal Committee consisting of seven (7) members. The Committee shall ordinarily comprise:

1. Chairperson

Senior Management Representative responsible for overall supervision of grievance proceedings.

2. Human Resources Head

Responsible for policy implementation, employee welfare and procedural compliance.

3. Operations Head

Responsible for operational assessment and departmental coordination.

4. Legal / Compliance Representative

Responsible for ensuring compliance with applicable laws, internal policies and contractual obligations.

5. Department Representative

Representative from the concerned functional department, nominated depending upon the nature of the grievance.

6. Employee Representative

A neutral employee representative nominated by Management to promote fairness and transparency.

7. Silent Member (Independent Observer)

A non-voting observer appointed by the Company solely to monitor procedural fairness, neutrality and transparency of proceedings.

The Silent Member shall:

• observe proceedings;
• monitor compliance with this Policy;
• ensure procedural fairness;
• record observations where necessary;
• maintain confidentiality; and
• refrain from voting or influencing the Committee's decision unless specifically authorised by Management.

15. Powers of the Committee

The Grievance Redressal Committee may:

• (a) receive grievances;
• (b) issue notices;
• (c) seek written explanations;
• (d) summon concerned employees;
• (e) examine witnesses;
• (f) inspect records;
• (g) examine attendance records;
• (h) review CCTV footage;
• (i) review emails;
• (j) examine electronic communications;
• (k) inspect Company devices;
• (l) review HR records;
• (m) recommend interim measures;
• (n) recommend mediation where appropriate;
• (o) recommend disciplinary proceedings;
• (p) recommend corrective administrative measures; and
• (q) submit recommendations to the Competent Authority.

The Committee shall act independently, fairly and without prejudice.

16. Investigation Procedure

Every grievance shall be investigated objectively. The investigation may include:

Step 1 – Registration

• Issue of Grievance Registration Number (GRN);
• Recording of complaint;
• Preliminary scrutiny.

Step 2 – Acknowledgement

The employee shall receive acknowledgement of receipt.

Step 3 – Preliminary Assessment

The Committee shall determine:

• jurisdiction;
• seriousness;
• urgency;
• documentary requirements;
• interim measures.

Step 4 – Evidence Collection

The Committee may examine:

• emails;
• attendance records;
• HR records;
• payroll records;
• CCTV footage;
• call recordings;
• CRM logs;
• chat records;
• WhatsApp communications (official);
• system logs;
• digital evidence;
• witness statements;
• departmental reports.

Step 5 – Personal Hearing

The complainant and respondent may be separately heard.

Step 6 – Findings

The Committee shall analyse:

• facts;
• evidence;
• credibility;
• policy violations;
• legal implications.

Step 7 – Recommendations

The Committee shall recommend:

• closure;
• corrective action;
• disciplinary proceedings;
• mediation;
• policy improvement;
• legal escalation;
• compensation where contractually permissible; or
• any other lawful recommendation.

17. Interim Relief

Pending investigation, the Company may, wherever necessary:

• transfer either party;
• modify reporting relationships;
• restrict workplace access;
• restrict system access;
• preserve evidence;
• provide temporary leave;
• assign alternate duties;
• suspend access credentials;
• issue interim directions;
• adopt protective measures.

Such actions shall not amount to disciplinary punishment.

18. Confidentiality

Every grievance shall remain strictly confidential. The identity of:

• complainant;
• respondent;
• witnesses;
• Committee members;
• investigation reports;
• evidence; and
• recommendations

shall not be disclosed except where necessary:

• (a) for investigation;
• (b) for implementation of decisions;
• (c) under legal requirements;
• (d) before judicial authorities;
• (e) before regulatory authorities; or
• (f) with lawful approval.

Unauthorised disclosure shall constitute misconduct.

19. Anti-Retaliation Protection

The Company strictly prohibits retaliation against any employee who:

• raises a grievance;
• participates in proceedings;
• provides evidence;
• appears as a witness;
• supports another employee;
• refuses unlawful instructions; or
• cooperates with the investigation.

Retaliation includes:

• (a) threats;
• (b) intimidation;
• (c) demotion;
• (d) denial of promotion;
• (e) hostile work environment;
• (f) unfair transfers;
• (g) discrimination;
• (h) salary reduction without lawful basis;
• (i) malicious performance ratings;
• (j) forced resignation;
• (k) exclusion from meetings or work assignments;
• (l) harassment in any form; or
• (m) any adverse employment action linked to the grievance.

Any person found engaging in retaliation shall be subject to disciplinary action under the Company's Zero Tolerance Policy and other applicable policies.

20. Time-Bound Resolution Framework

The Company shall endeavour to resolve every grievance promptly, fairly and within the prescribed timelines. The timelines are intended to ensure procedural efficiency and shall not invalidate the proceedings where delay occurs due to exceptional circumstances, non-cooperation of the parties, complexity of the matter, involvement of external authorities, or any reason beyond the reasonable control of the Company.

The grievance resolution process shall ordinarily follow the timeline below:

• Level-I: Reporting Manager / HR — Within 30 Calendar Days
• Level-II: Grievance Redressal Committee — Within 60 Calendar Days
• Level-III: Legal & Compliance / Management — Within 90 Calendar Days

Where additional time is required, the concerned authority shall record the reasons in writing, and the complainant shall be informed of the extension wherever reasonably practicable.

21. Appeal Mechanism

An employee who is dissatisfied with the decision of the Grievance Redressal Committee may file a written appeal before the Competent Appellate Authority within fifteen (15) calendar days from the date of communication of the decision.

The appeal shall clearly specify:

• (a) the grievance reference number;
• (b) the findings challenged;
• (c) the grounds of appeal;
• (d) any procedural irregularity, if alleged;
• (e) fresh evidence, if any;
• (f) the relief sought; and
• (g) supporting documents.

The Appellate Authority may:

• uphold the original decision;
• modify the decision;
• set aside the decision;
• remand the matter for fresh investigation;
• direct further inquiry; or
• pass any other appropriate order consistent with this Policy and applicable law.

The decision of the Appellate Authority shall ordinarily be final within the internal grievance mechanism of the Company, without prejudice to any statutory remedies available under applicable law.

22. Implementation of Decisions

Upon conclusion of the grievance proceedings, the Company shall take appropriate action to implement the approved recommendations. Such action may include:

• (a) administrative correction;
• (b) policy clarification;
• (c) withdrawal or modification of an incorrect decision;
• (d) restoration of employee benefits where justified;
• (e) issuance of advisory or warning;
• (f) disciplinary proceedings;
• (g) process improvements;
• (h) training or counselling;
• (i) mediation between parties;
• (j) corrective managerial action;
• (k) issuance of employment documents; or
• (l) any other lawful corrective measure considered appropriate by the Competent Authority.

The implementation of the decision shall be monitored by the Human Resources Department or any authority designated by the Company.

23. Full and Final Settlement (F&F)

The Company shall endeavour to process the Full and Final Settlement of a separating employee within forty-five (45) calendar days, subject to compliance with the following conditions:

• (a) completion of the notice period or payment in lieu thereof, where applicable;
• (b) submission of resignation acceptance, where applicable;
• (c) return of all Company assets, including laptops, identity cards, access cards, mobile devices, SIM cards, documents, storage media and any other Company property;
• (d) completion of departmental clearance formalities;
• (e) submission of all mandatory exit forms and declarations;
• (f) settlement of recoverable dues, if any;
• (g) completion of exit interview, where required;
• (h) verification of attendance, leave, incentives and payroll records;
• (i) absence of any pending disciplinary proceedings, fraud investigation, financial recovery or legal restraint affecting settlement; and
• (j) submission of any other document reasonably required by the Company.

The period of forty-five (45) calendar days shall ordinarily commence from the later of:

• (i) the employee's Last Working Day; or
• (ii) the date on which all mandatory exit formalities, documents, clearances and Company assets have been duly submitted.

Where any amount remains disputed due to ongoing disciplinary proceedings, financial recovery, statutory requirements, court orders or legal restrictions, the Company may withhold or adjust such amount only to the extent permitted under applicable law.

24. Employment Documents After Exit

Subject to completion of all exit formalities and compliance with applicable Company policies, the Company shall endeavour to issue, wherever applicable:

• (a) Relieving Letter;
• (b) Experience Certificate;
• (c) Service Certificate;
• (d) Full & Final Settlement Statement;
• (e) Salary Slips;
• (f) Form 16 or other statutory documents, where applicable; and
• (g) any other employment-related document which the employee is lawfully entitled to receive.

The Company reserves the right to defer issuance of documents where prohibited by law or where disciplinary, legal or contractual issues remain unresolved.

25. Legal Escalation

Where a grievance remains unresolved after completion of all three internal levels, or where the matter involves significant legal implications, statutory violations, contractual disputes, fraud, financial irregularities, data privacy concerns or potential litigation, the matter may be referred to the Company's Legal & Compliance Department.

The Legal & Compliance Department may:

• (a) review the entire grievance record;
• (b) seek additional documents or evidence;
• (c) obtain legal opinions from internal or external counsel;
• (d) recommend mediation or settlement, where appropriate;
• (e) advise Management on legal risks and compliance obligations;
• (f) recommend initiation or defence of legal proceedings;
• (g) coordinate with regulatory or governmental authorities, where required; and
• (h) take any other lawful action necessary to protect the Company's or employees' legitimate interests.

Nothing in this Policy shall prevent an employee from exercising any statutory rights or remedies available under applicable law.

26. False, Frivolous or Malicious Grievances

The Company encourages employees to raise genuine concerns in good faith. However, any employee who knowingly:

• (a) submits a false grievance;
• (b) fabricates allegations;
• (c) suppresses material facts;
• (d) produces forged or manipulated evidence;
• (e) intentionally misleads the Grievance Redressal Committee;
• (f) abuses the grievance mechanism for personal vendetta;
• (g) files repeated frivolous complaints with malicious intent; or
• (h) attempts to harass another employee through misuse of this Policy,

may be subject to disciplinary action under the Company's Code of Conduct, Zero Tolerance Policy and other applicable policies.

A grievance shall not be treated as false merely because it could not ultimately be substantiated, provided it was made honestly and in good faith.

27. Records, Documentation and Retention

The Company shall maintain complete and accurate records relating to grievance proceedings, including:

• (a) grievance applications;
• (b) acknowledgements;
• (c) correspondence;
• (d) evidence submitted by the parties;
• (e) witness statements;
• (f) investigation reports;
• (g) Committee recommendations;
• (h) appellate decisions;
• (i) implementation records; and
• (j) closure reports.

Such records shall be retained securely for the period prescribed under applicable law, contractual obligations, client requirements or the Company's Record Retention Policy and shall be accessible only to authorised personnel.

28. Responsibilities

28.1 Employees

Every employee shall:

• (a) raise grievances honestly and in good faith;
• (b) cooperate with the grievance process;
• (c) provide accurate information and relevant documents;
• (d) maintain confidentiality of proceedings;
• (e) comply with lawful directions issued during investigation; and
• (f) refrain from retaliation, intimidation or influencing witnesses.

28.2 Managers and Supervisors

Managers and Supervisors shall:

• (a) encourage early resolution of grievances;
• (b) promptly report grievances received;
• (c) maintain neutrality;
• (d) preserve relevant evidence;
• (e) cooperate with the Grievance Redressal Committee;
• (f) implement approved decisions; and
• (g) ensure that no employee is subjected to retaliation.

28.3 Human Resources Department

The Human Resources Department shall:

• (a) administer this Policy;
• (b) coordinate grievance proceedings;
• (c) maintain grievance records;
• (d) monitor compliance with timelines;
• (e) provide procedural guidance to the Committee;
• (f) communicate decisions to the parties; and
• (g) recommend improvements to the grievance mechanism.

28.4 Grievance Redressal Committee

The Committee shall:

• (a) conduct impartial inquiries;
• (b) maintain confidentiality;
• (c) evaluate evidence objectively;
• (d) submit reasoned recommendations;
• (e) adhere to the principles of natural justice; and
• (f) act independently and without bias.

29. Policy Review and Amendment

This Policy shall be reviewed periodically and may be amended, modified, supplemented or withdrawn by the Company at any time to reflect changes in applicable laws, judicial pronouncements, business requirements, organisational structure or operational needs.

Any amendment shall become effective from the date notified by the Company unless otherwise specified.

30. Saving Clause

Nothing contained in this Policy shall:

• (a) restrict the Company's right to initiate disciplinary, civil, criminal or regulatory proceedings where warranted;
• (b) affect the statutory rights or obligations of employees or the Company under applicable law;
• (c) limit any contractual rights available to the Company;
• (d) prevent employees from approaching competent statutory authorities where such right is available under law; or
• (e) prejudice any action required to ensure safety, legal compliance, operational continuity or protection of Company assets and confidential information.

In the event of any inconsistency between this Policy and applicable law, the provisions of the applicable law shall prevail to the extent of such inconsistency, while the remaining provisions of this Policy shall continue to remain valid and enforceable.

31. Policy Acceptance

Every employee shall be deemed to have read, understood and accepted this Policy upon its communication, publication on the Company's internal portal, inclusion in the Employee Handbook, or acknowledgement through physical or electronic means.

Employees are expected to comply with this Policy throughout the course of their employment and, where applicable, even after separation from employment in respect of confidentiality, ongoing grievance proceedings and obligations arising under law or contract.