In Unix-like operating systems (including Linux) that follow the Filesystem Hierarchy Standard, system-wide configuration files (information similar to what would appear in HKEY_LOCAL_MACHINE on Windows) are traditionally stored in files in /etc/ and its subdirectories, or sometimes in /usr/local/etc. Per-user information (information that would be roughly equivalent to that in HKEY_CURRENT_USER) is stored in hidden directories and files (that start with a period/full stop) within the user's home directory. However XDG-compliant applications should refer to the environment variables defined in the Base Directory specification.
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The default extension for the policy file is .POL. The policy file filters the settings it enforces by user and by group (a "group" is a defined set of users). To do that the policy file merges into the registry, preventing users from circumventing it by simply changing back the settings. The policy file is usually distributed through a LAN, but can be placed on the local computer.
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Individual settings for users on a system are stored in a hive (disk file) per user. During user login, the system loads the user hive under the HKEY_USERS key and sets the HKCU (HKEY_CURRENT_USER) symbolic reference to point to the current user. This allows applications to store/retrieve settings for the current user implicitly under the HKCU key.