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/usr/share/mercurial/templates/rss/branches.tmpl is in mercurial-common 2.8.2-1ubuntu1.

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The actual contents of the file can be viewed below.

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{header}
    <title>{repo|escape}: branches</title>
    <description>{repo|escape} branch history</description>
    {entries%branchentry}
  </channel>
</rss>