Possibly, POSSIBLY(!), this is just a SWAG, it is a function/class method returning a pointer to an class/struct object that contains a data member called value.
To really give an answer that is more than just a guess would require seeing a lot more of the code.
I just wanted to have an object to return a pointer to. If you want you can ignore the code inside m(). The important thing to note is that it returns a S*.