/usr/share/themes/borillo/matchbox/theme.desktop is in matchbox-window-manager 1.2-osso21-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 | [Desktop Entry]
Type=MBTheme
Name=Borillo
Preview=XXX
Comment=Blondie theme
ThemePath=@prefix@/themes/blondie
DockBgColor=#e0e0e0
MenuBgColor=#e0e0e0
MenuFgColor=#11111d
MenuBdColor=#7297ce
#MenuTransparency=240
MenuHlColor=#7297ce
PanelFgColor=black
DesktopBgSpec=col-solid:#e0e0e0
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