/usr/share/doc/procps/examples/sysctl.conf is in procps 1:3.3.9-1ubuntu2.3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# /etc/sysctl.conf - Configuration file for setting system variables
# See /etc/sysctl.d/ for additional system variables.
# See sysctl.conf (5) for information.
#
#kernel.domainname = example.com
# Uncomment the following to stop low-level messages on console
#kernel.printk = 3 4 1 3
##############################################################3
# Functions previously found in netbase
#
# Uncomment the next two lines to enable Spoof protection (reverse-path filter)
# Turn on Source Address Verification in all interfaces to
# prevent some spoofing attacks
#net.ipv4.conf.default.rp_filter=1
#net.ipv4.conf.all.rp_filter=1
# Uncomment the next line to enable TCP/IP SYN cookies
# See http://lwn.net/Articles/277146/
# Note: This may impact IPv6 TCP sessions too
#net.ipv4.tcp_syncookies=1
# Uncomment the next line to enable packet forwarding for IPv4
#net.ipv4.ip_forward=1
# Uncomment the next line to enable packet forwarding for IPv6
# Enabling this option disables Stateless Address Autoconfiguration
# based on Router Advertisements for this host
#net.ipv6.conf.all.forwarding=1
###################################################################
# Additional settings - these settings can improve the network
# security of the host and prevent against some network attacks
# including spoofing attacks and man in the middle attacks through
# redirection. Some network environments, however, require that these
# settings are disabled so review and enable them as needed.
#
# Do not accept ICMP redirects (prevent MITM attacks)
#net.ipv4.conf.all.accept_redirects = 0
#net.ipv6.conf.all.accept_redirects = 0
# _or_
# Accept ICMP redirects only for gateways listed in our default
# gateway list (enabled by default)
# net.ipv4.conf.all.secure_redirects = 1
#
# Do not send ICMP redirects (we are not a router)
#net.ipv4.conf.all.send_redirects = 0
#
# Do not accept IP source route packets (we are not a router)
#net.ipv4.conf.all.accept_source_route = 0
#net.ipv6.conf.all.accept_source_route = 0
#
# Log Martian Packets
#net.ipv4.conf.all.log_martians = 1
#
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