/usr/share/idzebra-2.0/tab/refer.flt is in idzebra-2.0-common 2.0.59-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# Experimental format for the HCI bibliography
#
BEGIN { begin record meta }
/^%T / { end element; begin element title }
/^%A / { end element; begin element author }
/^%X / { end element; begin element abstract }
/^%B / { end element; begin element source }
/^%I / { end element; begin element publicationPlace }
/^%D / { end element; begin element publicationDate }
/^%S / { end element; begin element subject }
# /^%K / { end element; begin element subject }
/^%Z / { end element; begin element relation }
/^%. / { end element }
/^$/ { end record }
/\n/ { data " " }
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