/usr/share/php7.0-opcache/opcache/opcache.ini is in php7.0-opcache 7.0.4-7ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | ; configuration for php opcache module
; priority=10
zend_extension=opcache.so
|