This file is indexed.

/etc/rc0.d/README is in sysv-rc 2.88dsf-59.3ubuntu2.

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

The actual contents of the file can be viewed below.

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The scripts in this directory are executed once when entering 
runlevel 0.

The scripts are all symbolic links whose targets are located in
/etc/init.d/ .

Generally it is not necessary to alter the scripts in this directory.
Their purpose is to stop all services and to make the system ready
for shutdown.

For more information see /etc/init.d/README.