/proc/sys/fs
Directories:

• /proc/sys
• /proc/sys/fs/binfmt_misc
• /proc/sys/fs/epoll
• /proc/sys/fs/inotify
• /proc/sys/fs/mqueue
• /proc/sys/fs/quota

Files:

• aio-max-nr
• aio-nr
• dentry-state
• dir-notify-enable
• file-max
• file-nr
• inode-nr
• inode-state
• lease-break-time
• leases-enable
• mount-max
• nr_open
• overflowgid
• overflowuid
• pipe-max-size
• pipe-user-pages-hard
• pipe-user-pages-soft
• protected_fifos
• protected_hardlinks
• protected_regular
• protected_symlinks
• suid_dumpable