CIFS stands for Common Internet File System and refers to the sharing system in the Windows world. It was formerly named SMB file system.

Thanks to pam_mount, a share (or the share matching the user's name if * has been used as a share name) is automatically mounted on the hidden .cifsmount subdirectory of the user's directory. Mounting is carried out by the PAM system by reusing the user's password which was prompted for at session startup : thus the password is only asked once.

Here, user bbou1 is connected to //janus/users which includes a subdirectory for each domain user. Permissions are managed at the file system level.

net-home refers to the //janus/users share as mounted on .cifsmount.
net-home-bbou1 refers to the bbou1 subdirectory of the above.

Both links are automatically created at session startup.