/usr/share/pandoc/data/templates/default.context is in pandoc-data 1.12.2.1-1build2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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\enableregime[utf-8]
\setupcolors[state=start]
\stopmode
$if(mainlang)$
\mainlanguage[$mainlang$]
$endif$
% Enable hyperlinks
\setupinteraction[state=start, color=middleblue]
\setuppapersize [$if(papersize)$$papersize$$else$letter$endif$][$if(papersize)$$papersize$$else$letter$endif$]
\setuplayout [width=middle, backspace=1.5in, cutspace=1.5in,
height=middle, topspace=0.75in, bottomspace=0.75in]
\setuppagenumbering[location={footer,center}]
\setupbodyfont[11pt]
\setupwhitespace[medium]
\setuphead[chapter] [style=\tfd]
\setuphead[section] [style=\tfc]
\setuphead[subsection] [style=\tfb]
\setuphead[subsubsection][style=\bf]
$if(number-sections)$
$else$
\setuphead[chapter, section, subsection, subsubsection][number=no]
$endif$
\definedescription
[description]
[headstyle=bold, style=normal, location=hanging, width=broad, margin=1cm]
\setupitemize[autointro] % prevent orphan list intro
\setupitemize[indentnext=no]
\setupfloat[figure][default={here,nonumber}]
\setupfloat[table][default={here,nonumber}]
\setupthinrules[width=15em] % width of horizontal rules
\setupdelimitedtext
[blockquote]
[before={\blank[medium]},
after={\blank[medium]},
indentnext=no,
]
$if(toc)$
\setupcombinedlist[content][list={$placelist$}]
$endif$
$for(header-includes)$
$header-includes$
$endfor$
\starttext
$if(title)$
\startalignment[center]
\blank[2*big]
{\tfd $title$}
$if(author)$
\blank[3*medium]
{\tfa $for(author)$$author$$sep$\crlf $endfor$}
$endif$
$if(date)$
\blank[2*medium]
{\tfa $date$}
$endif$
\blank[3*medium]
\stopalignment
$endif$
$for(include-before)$
$include-before$
$endfor$
$if(toc)$
\placecontent
$endif$
$body$
$for(include-after)$
$include-after$
$endfor$
\stoptext
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