This file is indexed.

/usr/share/gnucash/ui/gnc-plugin-bi-import-ui.xml is in gnucash-common 1:2.6.1-2.

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

The actual contents of the file can be viewed below.

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<ui>
  <menubar>
    <menu name="File" action="FileAction">
      <menu name="FileImport" action="FileImportAction">
          <placeholder name="FileImportPlaceholder">
           <menuitem name="bi_import" action="bi_importAction"/>
      	</placeholder>
      </menu>
    </menu>
  </menubar>
</ui>