This file is indexed.

/usr/share/gnucash/ui/gnc-plugin-page-owner-tree-ui.xml is in gnucash-common 1:2.6.12-1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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<ui>
  <menubar>
    <menu name="Edit" action="EditAction">
      <placeholder name="EditSelectedPlaceholder">
        <menuitem name="EditEditVendor"        action="OTEditVendorAction"/>
        <menuitem name="EditEditCustomer"      action="OTEditCustomerAction"/>
        <menuitem name="EditEditEmployee"      action="OTEditEmployeeAction"/>
<!--        <menuitem name="EditDeleteOwner"   action="OTDeleteOwnerAction"/> -->
        <menuitem name="EditNewVendor"         action="OTNewVendorAction"/>
        <menuitem name="EditNewCustomer"       action="OTNewCustomerAction"/>
        <menuitem name="EditNewEmployee"       action="OTNewEmployeeAction"/>
      </placeholder>
    </menu>
    
    <menu name="Reports" action="ReportsAction">
      <placeholder name="OtherReports">
        <menuitem name="ReportVendorListingReport"   action="OTVendorListingReportAction"/>
        <menuitem name="ReportCustomerListingReport" action="OTCustomerListingReportAction"/>
        <menuitem name="ReportOTVendorReport"        action="OTVendorReportAction"/>
        <menuitem name="ReportOTCustomerReport"      action="OTCustomerReportAction"/>
        <menuitem name="ReportOTEmployeeReport"      action="OTEmployeeReportAction"/>
      </placeholder>
    </menu>
  </menubar>

  <toolbar name="DefaultToolbar">
    <placeholder name="DefaultToolbarPlaceholder">
      <toolitem name="ToolbarNewVendor"        action="OTNewVendorAction"/>
      <toolitem name="ToolbarNewCustomer"      action="OTNewCustomerAction"/>
      <toolitem name="ToolbarNewEmployee"      action="OTNewEmployeeAction"/>
      <toolitem name="ToolbarEditVendor"       action="OTEditVendorAction"/>
      <toolitem name="ToolbarEditCustomer"     action="OTEditCustomerAction"/>
      <toolitem name="ToolbarEditEmployee"     action="OTEditEmployeeAction"/>
<!--      <toolitem name="ToolbarDeleteOwner"  action="OTDeleteOwnerAction"/> -->
      <separator name="ToolbarSep168"/>
      <toolitem name="ToolbarNewBill"          action="OTNewBillAction"/>
      <toolitem name="ToolbarNewInvoice"       action="OTNewInvoiceAction"/>
      <toolitem name="ToolbarNewVoucher"       action="OTNewVoucherAction"/>
      <toolitem name="ToolbarVendorListing"    action="OTVendorListingReportAction"/>
      <toolitem name="ToolbarCustomerListing"  action="OTCustomerListingReportAction"/>
    </placeholder>
  </toolbar>

  <popup name="MainPopup"                      action="FakeToplevel">
    <placeholder name="PopupPlaceholder2">
        <menuitem name="EditVendor"            action="OTEditVendorAction"/>
        <menuitem name="EditCustomer"          action="OTEditCustomerAction"/>
        <menuitem name="EditEmployee"          action="OTEditEmployeeAction"/>
<!--        <menuitem name="DeleteOwner"           action="OTDeleteOwnerAction"/> -->
        <separator name="ToolbarSep169"/>
        <menuitem name="NewBill"               action="OTNewBillAction"/>
        <menuitem name="NewInvoice"            action="OTNewInvoiceAction"/>
        <menuitem name="NewVoucher"            action="OTNewVoucherAction"/>
        <menuitem name="OTVendorReport"        action="OTVendorReportAction"/>
        <menuitem name="OTCustomerReport"      action="OTCustomerReportAction"/>
        <menuitem name="OTEmployeeReport"      action="OTEmployeeReportAction"/>
    </placeholder>
  </popup>
</ui>