This file is indexed.

/etc/default/nginx is in nginx-common 1.14.0-0ubuntu1.

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The actual contents of the file can be viewed below.

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# Note: You may want to look at the following page before setting the ULIMIT.
#  http://wiki.nginx.org/CoreModule#worker_rlimit_nofile
# Set the ulimit variable if you need defaults to change.
#  Example: ULIMIT="-n 4096"
#ULIMIT="-n 4096"

# Define the stop schedule for nginx
# see the start-stop-daemon --retry documentation for more information
#
#STOP_SCHEDULE="QUIT/5/TERM/5/KILL/5"