/usr/share/kde4/apps/sheets/CellToolOptionWidgets.xml is in calligrasheets 1:2.8.1-1-0ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<optionWidgets>
<optionWidget name="Font">
<group>
<action name="font" />
<action name="fontSize" />
</group>
<group>
<action name="bold" />
<action name="italic" />
<action name="underline" />
</group>
<group>
<action name="increaseFontSize" />
<action name="decreaseFontSize" />
</group>
</optionWidget>
<optionWidget name="Alignment">
<group>
<action name="alignLeft" />
<action name="alignCenter" />
<action name="alignRight" />
</group>
<group>
<action name="alignTop" />
<action name="alignMiddle" />
<action name="alignBottom" />
</group>
<group>
<action name="wrapText" />
<action name="changeAngle" />
<action name="verticalText" />
</group>
<group>
<action name="decreaseIndentation" />
<action name="increaseIndentation" />
</group>
</optionWidget>
<optionWidget name="Borders">
<group>
<action name="borderLeft" />
<action name="borderRight" />
<action name="borderTop" />
<action name="borderBottom" />
</group>
<group>
<action name="borderAll" />
<action name="borderOutline" />
<action name="borderRemove" />
</group>
<group>
<action name="borderColor" />
</group>
</optionWidget>
<optionWidget name="Number format">
<group>
<action name="percent" />
<action name="currency" />
</group>
<group>
<action name="increasePrecision" />
<action name="decreasePrecision" />
</group>
</optionWidget>
<optionWidget name="Merge">
<group>
<action name="mergeCells" />
<action name="mergeCellsHorizontal" />
<action name="mergeCellsVertical" />
<action name="dissociateCells" />
</group>
</optionWidget>
</optionWidgets>
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