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/usr/share/zentyal/stubs/squid/exceptionphraselist.mas is in zentyal-squid 2.3.11+quantal1.

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# EXCEPTIONPHRASELIST - INSTRUCTIONS FOR USE
#
# If any of the phrases listed below appear in a web page
# then it will bypass the filtering and be allowed through
# eg
# < medical >
#
#
# Combinations
# Unblock the page if the following phrases are found on the same page.
# Each line is a new combination.
# eg
#<education>,<biology>,<medical>
#
# See the bannedphraselist for more examples.

#.Include</etc/dansguardian/phraselists/goodphrases/exception>
#.Include</etc/dansguardian/phraselists/goodphrases/exception_email>