/usr/share/kde4/apps/sheets/functions/ is in calligrasheets 1:2.4.0-0ubuntu2.1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/kde4/apps/sheets/functions/bitops.xml
/usr/share/kde4/apps/sheets/functions/conversion.xml
/usr/share/kde4/apps/sheets/functions/database.xml
/usr/share/kde4/apps/sheets/functions/datetime.xml
/usr/share/kde4/apps/sheets/functions/engineering.xml
/usr/share/kde4/apps/sheets/functions/financial.xml
/usr/share/kde4/apps/sheets/functions/information.xml
/usr/share/kde4/apps/sheets/functions/logic.xml
/usr/share/kde4/apps/sheets/functions/math.xml
/usr/share/kde4/apps/sheets/functions/reference.xml
/usr/share/kde4/apps/sheets/functions/statistical.xml
/usr/share/kde4/apps/sheets/functions/text.xml
/usr/share/kde4/apps/sheets/functions/trig.xml