/usr/share/gvfs/mounts/smb-browse.mount is in gvfs-backends 1.28.1-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | [Mount]
Type=smb-network;smb-server
Exec=/usr/lib/gvfs/gvfsd-smb-browse
DBusName=org.gtk.vfs.mountpoint_smb_browse
AutoMount=false
Scheme=smb
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