/usr/share/gnucash/ui/gnc-main-window-ui.xml is in gnucash-common 1:2.6.1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<menubar>
<menu name="File" action="FileAction">
<placeholder name="FileNewTopPlaceholder"/>
<placeholder name="FileNewMiddlePlaceholder"/>
<placeholder name="FileNewBottomPlaceholder"/>
<placeholder name="FileOpenTopPlaceholder"/>
<placeholder name="FileOpenMiddlePlaceholder"/>
<placeholder name="FileOpenBottomPlaceholder"/>
<menu name="FileImport" action="FileImportAction">
<placeholder name="FileImportPlaceholder"/>
</menu>
<separator name="FileSep1"/>
<placeholder name="FileSavePlaceholder"/>
<separator name="FileSep2"/>
<menuitem name="FilePrint" action="FilePrintAction"/>
<menuitem name="FilePageSetup" action="FilePageSetupAction"/>
<placeholder name="FilePrintPlaceholder"/>
<menu name="FileExport" action="FileExportAction">
<placeholder name="FileExportPlaceholder"/>
</menu>
<separator name="FileSep3"/>
<menuitem name="FileProperties" action="FilePropertiesAction"/>
<separator name="FileSep4"/>
<placeholder name="FileOpenRecentPlaceholder"/>
<separator name="FileSep5"/>
<menuitem name="FileClose" action="FileCloseAction"/>
<menuitem name="FileQuit" action="FileQuitAction"/>
<separator name="FileSep6"/>
</menu>
<menu name="Edit" action="EditAction">
<placeholder name="EditModificationPlaceholder"/>
<separator name="EditSep1"/>
<menuitem name="EditCut" action="EditCutAction"/>
<menuitem name="EditCopy" action="EditCopyAction"/>
<menuitem name="EditPaste" action="EditPasteAction"/>
<placeholder name="EditSelectedPlaceholder"/>
<separator name="EditSep2"/>
<placeholder name="EditAllSelectedPlaceholder"/>
<separator name="EditSep3"/>
<placeholder name="EditFindPlaceholder"/>
<separator name="EditSep4"/>
<menuitem name="EditPreferences" action="EditPreferencesAction"/>
<placeholder name="EditPreferencesPlaceholder"/>
<separator name="EditSep5"/>
<placeholder name="EditStyleSheetsPlaceholder"/>
</menu>
<menu name="View" action="ViewAction">
<menuitem name="ViewToolbar" action="ViewToolbarAction"/>
<menuitem name="ViewSummary" action="ViewSummaryAction"/>
<menuitem name="ViewStatusbar" action="ViewStatusbarAction"/>
<separator name="ViewSep1"/>
<placeholder name="ViewContentPlaceholder"/>
<separator name="ViewSep2"/>
<menuitem name="ViewSortBy" action="ViewSortByAction"/>
<placeholder name="ViewSortPlaceholder"/>
<menuitem name="ViewFilterBy" action="ViewFilterByAction"/>
<placeholder name="ViewFilterPlaceholder"/>
<separator name="ViewSep3"/>
<placeholder name="ViewZoomPlaceholder"/>
<separator name="ViewSep4"/>
<placeholder name="ViewOtherPlaceholder"/>
<separator name="ViewSep5"/>
<menuitem name="ViewRefresh" action="ViewRefreshAction"/>
</menu>
<menu name="Transaction" action="TransactionAction">
</menu>
<menu name="Actions" action="ActionsAction">
<placeholder name="ActionsPlaceholder"/>
<separator name="ActionSepA"/>
<placeholder name="ActionsTopPlaceholder"/>
<separator name="ActionSepB"/>
<placeholder name="ActionsMiddlePlaceholder"/>
<separator name="ActionSepC"/>
<placeholder name="ActionsBottomPlaceholder"/>
<separator name="ActionSepD"/>
<menu name="ScrubMenu" action="ScrubMenuAction"/>
<separator name="ActionSepE"/>
<menuitem name="ActionsForgetWarnings" action="ActionsForgetWarningsAction"/>
<menuitem name="ActionsRenamePage" action="ActionsRenamePageAction"/>
</menu>
<placeholder name="AdditionalMenusPlaceholder"/>
<menu name="Reports" action="ReportsAction">
<placeholder name="StandardReports"/>
<separator name="ReportSep1"/>
<placeholder name="CustomReports"/>
<separator name="ReportSep2"/>
<placeholder name="CustomReports"/>
<separator name="ReportSep3"/>
<placeholder name="AccountReports"/>
<separator name="ReportSep4"/>
<placeholder name="OtherReports"/>
<separator name="ReportSep5"/>
</menu>
<menu name="Tools" action="ToolsAction">
<placeholder name="ToolsPlaceholder"/>
</menu>
<menu name="Extensions" action="ExtensionsAction">
<placeholder name="ExtensionsPlaceholder"/>
</menu>
<menu name="Windows" action="WindowsAction" >
<placeholder name= "WindowPlaceholder"/>
</menu>
<menu name="Help" action="HelpAction">
<menuitem name="HelpTutorial" action="HelpTutorialAction"/>
<placeholder name="HelpPlaceholder1"/>
<menuitem name="HelpContents" action="HelpContentsAction"/>
<menuitem name="HelpAbout" action="HelpAboutAction"/>
</menu>
</menubar>
<popup name="MainPopup" action="FakeToplevel">
<separator name="PopupSep1"/>
<placeholder name="PopupPlaceholder1"/>
<menuitem name="ActionsRenamePage" action="ActionsRenamePageAction"/>
<separator name="PopupSep2"/>
<placeholder name="PopupPlaceholder2"/>
<separator name="PopupSep3"/>
<placeholder name="PopupPlaceholder3"/>
<separator name="PopupSep4"/>
<placeholder name="PopupPlaceholder4"/>
<separator name="PopupSep5"/>
</popup>
<toolbar name="DefaultToolbar">
<placeholder name="ToolbarSavePlaceholder"/>
<toolitem name="ToolbarClose" action="FileCloseAction"/>
<separator name="ToolbarSep1"/>
<placeholder name="DefaultToolbarPlaceholder"/>
</toolbar>
</ui>
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