This file is indexed.

/usr/share/desktop-base/debian-reference.desktop is in desktop-base 7.0.3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Desktop Entry]
Version=1.0
Encoding=UTF-8
Name=Debian Reference Manual
Comment=An introduction and reference manual for Debian
Icon=/usr/share/pixmaps/debian-official-logo-small.png
Type=Link
URL=http://www.debian.org/doc/manuals/reference/