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/etc/lcovrc is in lcov 1.13-3.

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The actual contents of the file can be viewed below.

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#
# /etc/lcovrc - system-wide defaults for LCOV
#
# To change settings for a single user, place a customized copy of this file
# at location ~/.lcovrc
#

# Specify an external style sheet file (same as --css-file option of genhtml)
#genhtml_css_file = gcov.css

# Specify coverage rate limits (in %) for classifying file entries
# HI:   hi_limit <= rate <= 100         graph color: green
# MED: med_limit <= rate <  hi_limit    graph color: orange
# LO:         0  <= rate <  med_limit   graph color: red
genhtml_hi_limit = 90
genhtml_med_limit = 75

# Width of line coverage field in source code view
genhtml_line_field_width = 12

# Width of branch coverage field in source code view
genhtml_branch_field_width = 16

# Width of overview image (used by --frames option of genhtml)
genhtml_overview_width = 80

# Resolution of overview navigation: this number specifies the maximum
# difference in lines between the position a user selected from the overview
# and the position the source code window is scrolled to (used by --frames
# option of genhtml)
genhtml_nav_resolution = 4

# Clicking a line in the overview image should show the source code view at
# a position a bit further up so that the requested line is not the first
# line in the window. This number specifies that offset in lines (used by
# --frames option of genhtml)
genhtml_nav_offset = 10

# Do not remove unused test descriptions if non-zero (same as
# --keep-descriptions option of genhtml)
genhtml_keep_descriptions = 0

# Do not remove prefix from directory names if non-zero (same as --no-prefix
# option of genhtml)
genhtml_no_prefix = 0

# Do not create source code view if non-zero (same as --no-source option of
# genhtml)
genhtml_no_source = 0

# Replace tabs with number of spaces in source view (same as --num-spaces
# option of genhtml)
genhtml_num_spaces = 8

# Highlight lines with converted-only data if non-zero (same as --highlight
# option of genhtml)
genhtml_highlight = 0

# Include color legend in HTML output if non-zero (same as --legend option of
# genhtml)
genhtml_legend = 0

# Use FILE as HTML prolog for generated pages (same as --html-prolog option of
# genhtml)
#genhtml_html_prolog = FILE

# Use FILE as HTML epilog for generated pages (same as --html-epilog option of
# genhtml)
#genhtml_html_epilog = FILE

# Use custom filename extension for pages (same as --html-extension option of
# genhtml)
#genhtml_html_extension = html

# Compress all generated html files with gzip.
#genhtml_html_gzip = 1

# Include sorted overview pages (can be disabled by the --no-sort option of
# genhtml)
genhtml_sort = 1

# Include function coverage data display (can be disabled by the
# --no-func-coverage option of genhtml)
#genhtml_function_coverage = 1

# Include branch coverage data display (can be disabled by the
# --no-branch-coverage option of genhtml)
#genhtml_branch_coverage = 1

# Specify the character set of all generated HTML pages
genhtml_charset=UTF-8

# Allow HTML markup in test case description text if non-zero
genhtml_desc_html=0

# Specify the precision for coverage rates
#genhtml_precision=1

# Location of the gcov tool (same as --gcov-info option of geninfo)
#geninfo_gcov_tool = gcov

# Adjust test names to include operating system information if non-zero
#geninfo_adjust_testname = 0

# Calculate checksum for each source code line if non-zero (same as --checksum
# option of geninfo if non-zero, same as --no-checksum if zero)
#geninfo_checksum = 1

# Specify whether to capture coverage data for external source files (can
# be overridden by the --external and --no-external options of geninfo/lcov)
#geninfo_external = 1

# Enable libtool compatibility mode if non-zero (same as --compat-libtool option
# of geninfo if non-zero, same as --no-compat-libtool if zero)
#geninfo_compat_libtool = 0

# Use gcov's --all-blocks option if non-zero
#geninfo_gcov_all_blocks = 1

# Specify compatiblity modes (same as --compat option of geninfo).
#geninfo_compat = libtool=on, hammer=auto, split_crc=auto

# Adjust path to source files by removing or changing path components that
# match the specified pattern (Perl regular expression format)
#geninfo_adjust_src_path = /tmp/build => /usr/src

# Specify if geninfo should try to automatically determine the base-directory
# when collecting coverage data.
geninfo_auto_base = 1

# Directory containing gcov kernel files
# lcov_gcov_dir = /proc/gcov

# Location of the insmod tool
lcov_insmod_tool = /sbin/insmod

# Location of the modprobe tool
lcov_modprobe_tool = /sbin/modprobe

# Location of the rmmod tool
lcov_rmmod_tool = /sbin/rmmod

# Location for temporary directories
lcov_tmp_dir = /tmp

# Show full paths during list operation if non-zero (same as --list-full-path
# option of lcov)
lcov_list_full_path = 0

# Specify the maximum width for list output. This value is ignored when
# lcov_list_full_path is non-zero.
lcov_list_width = 80

# Specify the maximum percentage of file names which may be truncated when
# choosing a directory prefix in list output. This value is ignored when
# lcov_list_full_path is non-zero.
lcov_list_truncate_max = 20

# Specify if function coverage data should be collected and processed.
lcov_function_coverage = 1

# Specify if branch coverage data should be collected and processed.
lcov_branch_coverage = 0