/etc/init/qemu-kvm.conf is in qemu-system-common 1:2.5+dfsg-5ubuntu10.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | # qemu-kvm
description "KVM"
author "Dustin Kirkland <kirkland@canonical.com>"
start on runlevel [2345]
pre-start exec /usr/share/qemu/init/qemu-kvm-init start
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