The Kafka brokers maintain two offset checkpoint files inside each log directory:
replication-offset-checkpoint
recovery-point-offset-checkpoint
And both these files have the following format:
(a) 1st line: Version Number
(b) 2nd line: Number of topic-partition entries in the file
(c) All the remaining lines: Replication Offset/Recovery Point Offset, for every partition data maintained within the current log directory.