/usr/share/kde4/apps/kshutdown/extras/system/.directory is in kshutdown 3.0~beta4-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Type=Directory
# Encoding: UTF-8
Name=System
Name[pl]=Systemowe
Name[sr]=Систем
Name[sr@ijekavian]=Систем
Name[sr@latin]=Sistem
Name[sr@ijekavianlatin]=Sistem
Icon=process-stop
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