This is the language override directory. You can create language specific
override files in this directory, such as english_utf-8.php. Here's an
example:

<?php
if (!defined ('GVERSION')) {
    die ('This file can not be used on its own!');
}

$LANG28[45]='Active User';
$LANG01[59]="Sign up as a <a href=\"{$_CONF['site_url']}/users.php?mode=new\" rel=\"nofollow\">New User</a>";
?>