Contains a list of users and their rights on a folder. For a folder that is shared to other users (sharedByMe), the folderACL lists all the users and their rights to the shared folder. For a folder that is shared to a user (sharedToMe) by another user, the folderACL lists only the user that received the share.
<FolderACL> <entry type="FolderACLEntry" minOccurs="0" maxOccurs="unbounded"/>