Understanding the code: SMI

[azizur_rahman]

Could someone explain what is this? I know its XML and its from a *.smi file. But what exactly does it do?

<META xmlns="http://www.w3.org/2001/09/P3Pv1">
<POLICY-REFERENCES>
    <POLICY-REF about="http://www.booksdirect.co.uk/w3c/bca.p3p#default">
      <INCLUDE>/*</INCLUDE>
      <COOKIE-INCLUDE name="*" value="*" domain="*" path="*" /> 
    </POLICY-REF>
</POLICY-REFERENCES>
</META>

I am just curious about what this is supposed to be.