Getting imported targets through `find_package`?

The CMake manual of Qt 5 uses find_package and says:

Imported targets are created for each Qt module. Imported target names should be preferred instead of using a variable like Qt5<Module>_LIBRARIES in CMake commands such as target_link_libraries.

Is it special for Qt or does find_package generate imported targets for all libraries? The documentation of find_package in CMake 3.0 says:

When the package is found package-specific information is provided through variables and Imported Targets documented by the package itself.

And the manual for cmake-packages says:

The result of using find_package is either a set of IMPORTED targets, or a set of variables corresponding to build-relevant information.

But I did not see another FindXXX.cmake-script where the documentation says that a imported target is created.