This is a 16 bit / 48 kHz stereo file filled with 30 seconds of silence. The following cue sheet was embedded to the FLAC file. Note that INDEX values are expressed in numbers of samples due to the non-CDDA sampling rate.

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CODE
FILE "silence.flac" FLAC
  TRACK 01 AUDIO
    INDEX 01 0
  TRACK 02 AUDIO
    INDEX 01 480000
  TRACK 03 AUDIO
    INDEX 01 960000


CODE
$ metaflac --list --block-type=CUESHEET silence.flac
METADATA block #2
  type: 5 (CUESHEET)
  is last: false
  length: 576
  media catalog number:
  lead-in: 0
  is CD: false
  number of tracks: 4
    track[0]
      offset: 0
      number: 1
      ISRC:
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[1]
      offset: 480000
      number: 2
      ISRC:
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[2]
      offset: 960000
      number: 3
      ISRC:
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[3]
      offset: 1440000
      number: 3 (LEAD-OUT)