The timezone file contains information regarding the default timezone for each host in a domain. Alternatively, a single default line for the entire domain may be specified. Each entry has the format:
Items are separated by any number of blanks and/or TAB characters. A `#' indicates the beginning of a comment; characters up to the end of the line are not interpreted by routines which search the file. The timezone is a pathname relative to the directory /usr/share/lib/zoneinfo.
This file is not actually referenced by any system software; it is merely used as a source file to construct the NIS timezone.byname map. This map is read by installation software to initialize the timezone of the client system at installation time.
The timezone file does not set the timezone environment variable TZ. See TIMEZONE(4) for information to set the TZ environment variable.
Here is a typical line from the /etc/timezone file:
US/Eastern East.Sun.COM #Sun East Coast