To determine a user identifier (UID) to return to a network file system (NFS) client as the owner of a file, Server for NFS first looks at the file owner in the file's security descriptor. (See Understanding the Windows security descriptor.) The mapping for this security identifier (SID) is taken as the UID for the file.
If no mapping exists for this SID, the value for anonymous user ID is used as the UID for the file.
In either case, the permissions returned are those granted to the SID given as the Windows file owner.