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/etc/gimp/2.0/unitrc is in gimp-data 2.8.14-1+deb8u2.

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The actual contents of the file can be viewed below.

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# GIMP unitrc
# This file contains your user unit database. You can
# modify this list with the unit editor. You are not
# supposed to edit it manually, but of course you can do.
# This file will be entirely rewritten every time
# you quit GIMP.

(unit-info "centimeters"
   (factor 2.540000)
   (digits 2)
   (symbol "cm")
   (abbreviation "cm")
   (singular "centimeter")
   (plural "centimeters"))

(unit-info "meters"
   (factor 0.025400)
   (digits 4)
   (symbol "m")
   (abbreviation "m")
   (singular "meter")
   (plural "meters"))

(unit-info "feet"
   (factor 0.083333)
   (digits 4)
   (symbol "'")
   (abbreviation "ft")
   (singular "foot")
   (plural "feet"))

(unit-info "yards"
   (factor 0.027778)
   (digits 4)
   (symbol "yd")
   (abbreviation "yd")
   (singular "yard")
   (plural "yards"))

(unit-info "typogr. points"
   (factor 72.270000)
   (digits 0)
   (symbol "tpt")
   (abbreviation "tpt")
   (singular "typogr. point")
   (plural "typogr. points"))

(unit-info "typogr. picas"
   (factor 6.022500)
   (digits 1)
   (symbol "tpc")
   (abbreviation "tpc")
   (singular "typogr. pica")
   (plural "typogr. picas"))