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/usr/share/alsa/ucm/Panda/record is in libasound2 1.0.25-1ubuntu10.

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The actual contents of the file can be viewed below.

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# Use case Configuration for TI Panda HiFi Music
# By Liam Girdwood <lrg@slimlogic.co.uk>

SectionVerb {
  	EnableSequence [
                cdev "hw:Panda"
                # No more AMIC PDM Switch in current kernels
                #cset "name='AMIC_UL PDM Switch' 1"
                cset "name='MUX_UL00' 9"
                cset "name='MUX_UL01' 10"
                cset "name='Capture Volume' 4"
	]

	DisableSequence [
                cdev "hw:Panda"
                # No more AMIC PDM Switch in current kernels
                #cset "name='AMIC_UL PDM Switch' 0"
                cset "name='MUX_UL00' 0"
                cset "name='MUX_UL01' 0"
                cset "name='Capture Volume' 0"
	]

	# Optional TQ and ALSA PCMs
	Value {
		TQ "Music"
		CapturePCM "hw:0,0"
	}

}

SectionDevice."Headset".0 {
	Comment "Panda 3.5mm Headset"
	
	EnableSequence [
                cdev "hw:Panda"
                cset "name='Analog Left Capture Route' 0"
                cset "name='Analog Right Capture Route' 0"
                cset "name='Capture Preamplifier Volume' 2"
	]

	DisableSequence [
                cdev "hw:Panda"
                cset "name='Analog Left Capture Route' 3"
                cset "name='Analog Right Capture Route' 3"
                cset "name='Capture Preamplifier Volume' 0"
	]
}