The file is most likely a compressed archive containing documents related to Conditions Générales d'Utilisation (Terms and Conditions) or financial data for a Cash Generating Unit (CGU) . Because ".rar" is a generic container format, the specific contents depend entirely on the source of the file. Common Interpretations of "CGU"
Regardless of the name, any file ending in .rar should be handled with caution if the source is unknown: CGU.rar
A security provided to customs authorities to cover potential duties and taxes on imported goods. Security Risks of .rar Files The file is most likely a compressed archive