Microsoft Corporation Staff, IT Professional Staff - Microsoft Windows 2000 Server Operations Guide

Backup preserves permissions, ownership, and audit flags on files restored to NTFS volumes but not on files restored to FAT volumes. It is not possible to secure information on FAT volumes.

When you restore files to a new computer or hard disk, you do not have to restore security information. The files inherit the permissions of the directory in which they are placed. If the directory has no permissions, the file retains its previous permissions, including ownership.

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