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Format: https://www.debian.org/doc/packaging-manuals/copyright-format/1.0/

Disclaimer: This package is not part of the GNU/Linux Debian distribution. It is provided in the non-free archive area as a convenience to Debian users. The contents of this source package are freely licensed under the GNU GPL version 2 or later, but the binary packages contain the binary kernel modules released by NVIDIA under the NVIDIA Software License. This is not a free software license. No modifications of the included binaries are permitted, and the binaries are not distributed with source code.

Comment: There is no NVIDIA-licensed software in this source package or in the metapackages generated by it, but the binary packages it generates from the nvidia-kernel-source package contain software copyrighted by NVIDIA and released under the NVIDIA Software License. See the copyright files in those binary packages for licensing terms.