This file is indexed.

/usr/share/gimp/2.0/menus/layers-menu.xml is in gimp-data 2.6.12-1ubuntu1.4.

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

The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE ui SYSTEM "gtkuimanager.dtd">

<ui>
  <popup action="layers-popup">
    <menuitem action="layers-text-tool" />
    <menuitem action="layers-edit-attributes" />
    <separator />
    <menuitem action="layers-new" />
    <menuitem action="layers-new-from-visible" />
<!--
    <menuitem action="layers-raise" />
    <menuitem action="layers-raise-to-top" />
    <menuitem action="layers-lower" />
    <menuitem action="layers-lower-to-bottom" />
 -->
    <menuitem action="layers-duplicate" />
    <menuitem action="layers-anchor" />
    <menuitem action="layers-merge-down" />
    <menuitem action="layers-delete" />
    <separator />
    <menuitem action="layers-text-discard" />
    <menuitem action="layers-text-to-vectors" />
    <menuitem action="layers-text-along-vectors" />
    <menuitem action="layers-text-selection-replace" />
    <separator />
    <menuitem action="layers-resize" />
    <menuitem action="layers-resize-to-image" />
    <menuitem action="layers-scale" />
    <separator />
    <menuitem action="layers-mask-add" />
    <menuitem action="layers-mask-apply" />
    <menuitem action="layers-mask-delete" />
    <separator />
    <menuitem action="layers-mask-show" />
    <menuitem action="layers-mask-edit" />
    <menuitem action="layers-mask-disable" />
    <menuitem action="layers-mask-selection-replace" />
    <separator />
    <menuitem action="layers-alpha-add" />
    <menuitem action="layers-alpha-remove" />
    <menuitem action="layers-alpha-selection-replace" />
    <separator />
    <menuitem action="layers-merge-layers" />
    <menuitem action="layers-flatten-image" />
    <separator />
  </popup>
</ui>