This file is indexed.

/usr/lib/gcc/x86_64-w64-mingw32/4.8/install-tools/mkheaders.conf is in gcc-mingw-w64-x86-64 4.8.2-10ubuntu2+12.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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SYSTEM_HEADER_DIR="/usr/x86_64-w64-mingw32/sys-include"
OTHER_FIXINCLUDES_DIRS=""
STMP_FIXINC="stmp-fixinc"