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/usr/share/mimelnk/application/libreoffice-oasis-spreadsheet.desktop is in libreoffice-common 1:3.5.2-2ubuntu1.

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The actual contents of the file can be viewed below.

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[Desktop Entry]
Version=1.0
Encoding=UTF-8
Hidden=false
Icon=libreoffice-oasis-spreadsheet
Type=MimeType
Patterns=*.ods
MimeType=application/vnd.oasis.opendocument.spreadsheet
Comment=OpenDocument Spreadsheet
Comment[en]=OpenDocument Spreadsheet
Comment[af]=OpenDocument-sigblad
Comment[ar]=جدول بيانات OpenDocument
Comment[as]=ডকুমেন্ট স্প্ৰেডশ্বীট খোলক
Comment[ast]=Fueya de cálculu d'OpenDocument
Comment[be]=Разліковы аркуш OpenDocument
Comment[bg]=OpenDocument - електронна таблица
Comment[bn]=ওপেন-ডকুমেন্ট স্প্রেডশীট
Comment[br]=Renkell mod OpenDocument
Comment[bs]=OpenDocument tablični proračun
Comment[ca]=Full de càlcul OpenDocument
Comment[ca_XV]=Full de càlcul OpenDocument
Comment[cs]=Sešit OpenDocument
Comment[cy]=Taenlen OpenDocument
Comment[da]=OpenDocument-regneark
Comment[de]=OpenDocument Tabellendokument
Comment[dz]=ཨོ་པན་ཌོ་ཀོ་མེནཊི་ཤོག་ཁྲམིག།
Comment[el]=Υπολογιστικό φύλλο OpenDocument
Comment[en_GB]=OpenDocument Spreadsheet
Comment[en_ZA]=OpenDocument Spreadsheet
Comment[eo]=Kalkultabelo de OpenDocument
Comment[es]=Hoja de cálculo de OpenDocument
Comment[et]=OpenDocument-arvutustabel
Comment[eu]=OpenDocument kalkulu-orria
Comment[fa]=صفحه‌گستردهٔ نوشتارباز
Comment[fi]=OpenDocument -laskentataulukko
Comment[fr]=Classeur OpenDocument
Comment[ga]=Scarbhileog OpenDocument
Comment[gl]=Folla de cálculo de OpenDocument
Comment[gu]=ઓપનડોકયુમેન્ટ સ્પ્રેડશીટ
Comment[he]=גיליון אלקטרוני ‏‪OpenDocument‬‏‏
Comment[hi]=ओपनडॉक्यूमेंट स्प्रेडशीट
Comment[hr]=OpenDocument proračunska tablica
Comment[hu]=OpenDocument-munkafüzet
Comment[id]=Lembar Kerja OpenDocument
Comment[is]=OpenDocument töflureikniskjal
Comment[it]=OpenDocument - Foglio elettronico
Comment[ja]=OpenDocument 表計算
Comment[ka]=OpenDocument ცხრილი
Comment[km]=សៀវភៅ​បញ្ជី OpenDocument
Comment[ko]=OpenDocument 스프레드시트
Comment[ku]=OpenDocument Tabloya Hesêb
Comment[lt]=„OpenDocument“ skaičiuoklės dokumentas
Comment[lv]=OpenDocument izklājlapa
Comment[mk]=OpenDocument-табеларна пресметка
Comment[ml]=ഓപ്പണ്‍ഡോക്യുമെന്റ് സ്പ്രെഡ് ഷീറ്റ്
Comment[mn]=OpenDocument Хүснэгт баримт
Comment[mr]=OpenDocument स्प्रेडशीट्
Comment[nb]=OpenDocument-regneark
Comment[ne]=OpenDocument स्प्रेडसिट
Comment[nl]=OpenDocument-werkblad
Comment[nn]=OpenDocument-rekneark
Comment[nr]=OpenDocument iThempleyiti leSpredtjhiti
Comment[nso]=Letlakala-kalo la OpenDocument
Comment[oc]=Classador OpenDocument
Comment[om]=Wardii OpenDocument
Comment[or]=ଖୋଲାଦଲିଲ ସ୍ପ୍ରେଡ୍ସିଟ୍ 
Comment[pa_IN]=ਓਪਨ-ਡੌਕੂਮੈਂਟ ਸਪਰੈੱਡਸ਼ੀਟ
Comment[pl]=OpenDocument Arkusz kalkulacyjny
Comment[pt]=Folha de cálculo do OpenDocument
Comment[pt_BR]=Planilha OpenDocument
Comment[qtz]=fkKs‖OpenDocument Spreadsheet
Comment[ro]=Foaie de calcul OpenDocument
Comment[ru]=Электронная таблица OpenDocument
Comment[rw]=Urupapurotuzu rwa OpenDocument
Comment[si]=විවෘත ලිපි පැතුරුම්පත
Comment[sk]=OpenDocument Zošit
Comment[sl]=Preglednica OpenDocument
Comment[sr]=ОДФ таблица
Comment[ss]=OpenDocument Liphephacansi
Comment[st]=Leqephe la ho ala boitsebiso la OpenDocument
Comment[sv]=OpenDocument kalkylblad
Comment[ta]=OpenDocument விரிதாள்
Comment[te]=ఓపెన్ డాక్యుమెంట్ స్ర్పెడ్ షీట్
Comment[tg]=Ҷадвали электронии OpenDocument
Comment[th]=ตารางคำนวณ OpenDocument
Comment[tn]=OpenDocument Spreadsheet
Comment[tr]=OpenDocument Hesap Tablosu
Comment[ts]=OpenDocument ya Xipredxiti
Comment[ug]=OpenDocument ئېلېكترونلۇق جەدۋەل
Comment[uk]=Електронна таблиця OpenDocument
Comment[uz]=OpenDocument elektron jadval
Comment[ve]=Sipuredeshithi tsha OpenDocument
Comment[vi]=Bảng tính OpenDocument
Comment[xh]=Icwecwe Leeseli le-OpenDocument
Comment[zh_CN]=OpenDocument 电子表格
Comment[zh_TW]=OpenDocument 試算表
Comment[zu]=Ispredshithi Se-OpenDocument