/usr/share/gnumeric/1.10.17/autoformat-templates/Financial/autoformat.Financial.modern.xml is in gnumeric-common 1.10.17-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<gmr:FormatTemplate xmlns:gmr="http://www.gnome.org/gnumeric/format-template/v1" xmlns:gnm="http://www.gnumeric.org/v10.dtd">
<gmr:Information author="Gnumeric Team" name="Modern" description="Modern style with financial formatting" category="Financial"/>
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