Windows Server 2003 Access-based Enumeration

ABE filters shared folders visible to a user based on that individual user’s access rights, preventing the display of folders or other shared resources that the user does not have rights to access. ABE can be accessed via graphical user interface (GUI), command-line executable tool, and a robust advanced programming interface (API).

Нет прав доступа — не видишь расшаренную папку ни в GUI, ни в командной строке, ни каким-либо другим способом.