This file is indexed.

/usr/share/nemo/actions/pacpl.nemo_action is in pacpl 5.0.1-1.

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

The actual contents of the file can be viewed below.

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[Nemo Action]
Name=Perl Audio Converter
Comment=Perl Audio Converter
Exec=/usr/share/pacpl/bin/PACPL-Convert %F
Icon-Name=pacpl
Selection=Any
Extensions=dir;3G2;3GP;AAC;AC3;ADTS;AIF;AIFF;AMR;APE;AU;AVR;BONK;CAF;CDR;DTS;FAP;FLA;FLAC;IRCAM;LA;M4A;MAT;MAT4;MAT5;MMF;MP2;MP3;MP3HD;MP4;MPC;MPP;NIST;OFF;OFR;OFS;OGG;OPUS;PAF;PVF;RA;RAW;RM;SD2;SF;SHN;SMP;SND;SPX;TTA;VOC;W64;WAV;WMA;WV