/usr/lib/x86_64-linux-gnu/atkmm-1.6/proc/m4/convert.m4 is in libatkmm-1.6-dev 2.24.2-3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | dnl Include gmmproc type conversion definitions:
m4_include(`convert_base.m4')
m4_include(`convert_glib.m4')
m4_include(`convert_atk.m4')
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