/etc/mysql/percona-server.cnf is in percona-server-server-5.6 5.6.22-rel71.0-0ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# The Percona Server 5.6 configuration file.
#
#
# * IMPORTANT: Additional settings that can override those from this file!
# The files must end with '.cnf', otherwise they'll be ignored.
# Please make any edits and changes to the appropriate sectional files
# included below.
#
!includedir /etc/mysql/conf.d/
!includedir /etc/mysql/percona-server.conf.d/
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