...
The Shibboleth V1.3 Service Provider processes this element when found in the <md:Extensions>
element of an attribute-supplying role descriptor (<md:IDPSSODescriptor>
or <md:AttributeAuthorityDescriptor>
).
The Shibboleth V2 (and above) Service Provider + SP and V4+ IdP also processes this element when found in the <md:Extensions>
element of the <md:EntityDescriptor>
, interpreting it as applying to all roles.
...