[Zaja]

{if $tmp and $first_subcat ne "Y"}
	<td valign="top" rowspan="{count value=$subcategories print="Y"}">[img]{if $current_category.icon_url}{$current_category.icon_url}{else}{$xcart_web_dir}/image.php?id={$cat}&amp;type=C{/if}[/img]</td>
{assign var="first_subcat" value="Y"}
{/if}
	<td class="SubcatTitle"><font class="ItemsList">{ $subcat.category|escape }</font>
</td>
	<td class="SubcatInfo">{if $config.Appearance.count_products eq "Y"}
{if $subcat.product_count}{ $subcat.product_count } {$lng.lbl_products}
{elseif $subcat.subcategory_count}{ $subcat.subcategory_count } {$lng.lbl_categories|lower}
{/if}
	{/if}

But where is the rest of file?

Just restore the original subactegories.tpl, from X-cart package and clean templates_c folder.