This file is indexed.

/usr/share/gettext/its/polkit.loc is in policykit-1 0.105-18+deb9u1.

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

The actual contents of the file can be viewed below.

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<?xml version="1.0"?>
<locatingRules>
  <locatingRule name="polkit policy" pattern="*.policy">
    <documentRule localName="policyconfig" target="polkit.its"/>
  </locatingRule>
</locatingRules>