/usr/share/zentyal/stubs/squid/bannedextensionlist.mas is in zentyal-squid 2.3.11+quantal1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | <%args>
@extensions
</%args>
#Banned extension list
% foreach my $extension (@extensions) {
<% '.' . $extension %>
% }
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