/usr/lib/ltp/runtest/perfcounters is in ltp-kernel-test 20091231+dfsg-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | # Test some Basic Performance Counters
performance_counter01 performance_counter01
performance_counter02 performance_counter02
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