This file is indexed.

/usr/share/gnucash/ui/gnc-reconcile-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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<ui>
  <menubar>
    <menu name="Reconcile" action="ReconcileMenuAction">
      <menuitem name="RecnChangeInfo" action="RecnChangeInfoAction"/>
      <separator name="RecnSep1"/>
      <menuitem name="RecnFinish"     action="RecnFinishAction"/>
      <menuitem name="RecnPostpone"   action="RecnPostponeAction"/>
      <menuitem name="RecnCancel"     action="RecnCancelAction"/>
    </menu>
  
    <menu name="Account" action="AccountMenuAction">
      <menuitem name="AccountOpenAccount" action="AccountOpenAccountAction"/>
      <menuitem name="AccountEditAccount" action="AccountEditAccountAction"/>
      <separator name="AccountSep1"/>
      <menuitem name="AccountTransfer"    action="AccountTransferAction"/>
      <separator name="AccountSep2"/>
      <menuitem name="AccountCheckRepair" action="AccountCheckRepairAction"/>
    </menu>

    <menu name="Transaction" action="TransactionMenuAction">
      <menuitem name="TransNew"     action="TransBalanceAction"/>
      <menuitem name="TransEdit"    action="TransEditAction"/>
      <menuitem name="TransRec"     action="TransRecAction"/>
      <menuitem name="TransUnRec"   action="TransUnRecAction"/>
      <menuitem name="TransDelete"  action="TransDeleteAction"/>
    </menu>

    <menu name="Help" action="HelpMenuAction">
      <menuitem name="HelpHelp"    action="HelpHelpAction"/>
    </menu>
  </menubar>

  <popup name="MainPopup" action="FakeToplevel">
    <menuitem name="TransNew"    action="TransBalanceAction"/>
    <menuitem name="TransEdit"   action="TransEditAction"/>
    <menuitem name="TransRec"    action="TransRecAction"/>
    <menuitem name="TransUnRec"  action="TransUnRecAction"/>
    <menuitem name="TransDelete" action="TransDeleteAction"/>
  </popup>

  <toolbar name="DefaultToolbar">
    <toolitem name="TransNew"      action="TransBalanceAction"/>
    <toolitem name="TransEdit"     action="TransEditAction"/>
    <toolitem name="TransRec"      action="TransRecAction"/>
    <toolitem name="TransUnRec"    action="TransUnRecAction"/>
    <toolitem name="TransDelete"   action="TransDeleteAction"/>
    <separator name="ToolbarSep2"/>
    <toolitem name="AccountOpenAccount" action="AccountOpenAccountAction"/>
    <separator name="ToolbarSep3"/>
    <toolitem name="RecnFinish"  action="RecnFinishAction"/>
    <toolitem name="RecnPostpone"   action="RecnPostponeAction"/>
    <toolitem name="RecnCancel"     action="RecnCancelAction"/>
  </toolbar>
</ui>