/usr/share/opensc/sc-hsm.profile is in opensc 0.14.0-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# PKCS15 r/w profile for SmartCard-HSM cards
#
cardinfo {
    label               = "SmartCard-HSM";
    manufacturer        = "CardContact";
    max-pin-length      = 16;
    min-pin-length      = 6;
    pin-encoding        = ascii-numeric;
}
# Default settings.
# This option block will always be processed.
option default {
	macros {
		protected	= *=$SOPIN, READ=NONE;
		unprotected	= *=NONE;
		so-pin-flags	= local, initialized, soPin;
		so-min-pin-length = 8;
		so-pin-attempts	= 3;
		so-auth-id	= 3;
		odf-size	= 256;
		aodf-size	= 256;
		cdf-size	= 512;
		prkdf-size	= 256;
		pukdf-size	= 256;
		dodf-size	= 256;
	}
}
filesystem {
	DF MF {
		path	= 3F00;
		type	= DF;
		# This is the DIR file
		EF DIR {
			type	= EF;
			file-id	= 2F00;
			acl		= *=NONE;
		}
		# Here comes the application DF
		DF PKCS15-AppDF {
			type	= DF;
			exclusive-aid = E8:2B:06:01:04:01:81:C3:1F:02:01;
			acl		= *=NONE;
			EF PKCS15-TokenInfo {
				ACL		= $unprotected;
			}
			EF PKCS15-PrKDF {
				size		= $prkdf-size;
				acl		= $protected;
			}
			EF PKCS15-PuKDF {
				size		= $pukdf-size;
				acl		= $protected;
			}
			EF PKCS15-CDF {
				acl		= $unprotected;
			}
		}
	}
}
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