/usr/share/help/C/gnumeric/extending-plugins.xml is in gnumeric-doc 1.12.35-1.1.
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 6 7 8 | <sect1 id="sect-extending-plugins">
<title>Writing New Plugins</title>
<para>
</para>
</sect1>
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