In this case, access is granted by default. Only explicitly specified hosts are denied access.
The default policy (access granted) makes Allow filters unnecessary. The unwanted clients are listed explicitly in Deny filters such as these:
ALL: externalserver.siroe1.com, .siroe.asia.com ALL EXCEPT pop: contractor.siroe1.com, .siroe.com
The first filter denies all services to a particular host and to a specific domain. The second filter permits nothing but POP access from a particular host and from a specific domain.