The POD for ExtUtils::Manifest lists :
=head2 MANIFEST.SKIP
The file MANIFEST.SKIP may contain regular expressions of files that
should be ignored by mkmanifest() and filecheck(). The regular
expressions should appear one on each line. Blank lines and lines
which start with C<#> are skipped. Use C<\#> if you need a regular
expression to start with a sharp character. A typical example:
# Version control files and dirs.
\bRCS\b
\bCVS\b
,v$
\B\.svn\b
(etc...)
But I notice that RCS, ,v and .svn for example have recently disappeared
from the default MANIFEST.SKIP.
I don't know whether those patterns should appear in MANIFEST.SKIP since
they're already handled by MM_Any::libscan(). But anyway I think that
the default MANIFEST.SKIP and Manifest.pm's docs should be in sync.