/usr/share/fish/completions/abbr.fish is in fish-common 2.2.0-3.
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 | complete -c abbr -f -s a -l add -d 'Add abbreviation'
complete -c abbr -s e -l erase -d 'Erase abbreviation' -xa '(abbr -l)'
complete -c abbr -f -s s -l show -d 'Print all abbreviations'
complete -c abbr -f -s l -l list -d 'Print all abbreviation names'
complete -c abbr -f -s h -l help -d 'Help'
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