Ubuntu

Binary package “base-files” in ubuntu precise

  1. Precise (12.04)
  2. base-files

Debian base system miscellaneous files

 This package contains the basic filesystem hierarchy of a Debian system, and
 several important miscellaneous files, such as /etc/debian_version,
 /etc/host.conf, /etc/issue, /etc/motd, /etc/profile, /etc/nsswitch.conf,
 and others, and the text of several common licenses in use on Debian systems.

Source package