This tag performs an include operation, similar to <jsp:include>, but constructs the resource name in one of two ways: with a path attribute, or with a combination of file and comp attributes. Certain JSP files use this tag to include reusable GUI elements in their output.
For more information regarding <util:url>, <util:link>, <util:forward>, and <util:include>, see the Sun Java System Portal Server Mobile Access 7.1 Tag Library Reference guide.