/usr/share/postgresql/9.5/timezonesets/Etc.txt is in postgresql-9.5 9.5.14-0ubuntu0.16.04.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# NOTE:
# This file is NOT loaded by the PostgreSQL database. It just serves as
# a template for timezones you could need. See the `Date/Time Support'
# appendix in the PostgreSQL documentation for more information.
#
# src/timezone/tznames/Etc.txt
#
GMT 0 # Greenwich Mean Time
# (Africa/Abidjan)
# (Africa/Bamako)
# (Africa/Banjul)
# (Africa/Bissau)
# (Africa/Conakry)
# (Africa/Dakar)
# (Africa/Lome)
# (Africa/Monrovia)
# (Africa/Nouakchott)
# (Africa/Ouagadougou)
# (Africa/Sao_Tome)
# (America/Danmarkshavn)
# (Atlantic/Reykjavik)
# (Atlantic/St_Helena)
# (Etc/GMT)
# (Europe/Dublin)
# (Europe/London)
UCT 0 # Universal Coordinated Time
# (Etc/UCT)
UT 0 # Universal Time (not in IANA database)
UTC 0 # Coordinated Universal Time
# (Etc/UTC)
Z 0 # Zulu
ZULU 0 # Zulu
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