Here you go. Remember, in an effort to make this work, I did perform some "root magic" and try to loosen permissions. But to no avail. So these results may be a bit more relaxed than the standard install.
Computer

arallels dan$ ls -le Windows\ Vista.pvm
total 1335936
-rwxrw-rw-   1 sue    staff        121 Nov 11 09:49 Snapshots.xml
drwxrwxrwx  51 sue    staff       1734 Sep 10 20:30 Windows Applications
drwxrwxrwx   3 sue    staff        102 Nov 11 21:00 Windows Disks
-rwxrw-rw-   1 sue    staff       9850 Nov 11 21:01 config.pvs
-rwxrw-rw-   1 sue    staff       9850 Nov 11 21:01 config.pvs.backup
-rw-rw-rw-   1 sue    staff   11386171 Nov 11 21:01 config.sav
-rwxrw-rw-   1 sue    staff     147065 Nov 11 21:01 parallels.log
-rw-r--r--   1 sue    staff    1345376 Nov 11 21:01 suspended.png
drwxrwxrwx@  6 sue    staff        204 Nov 11 21:01 winvista.hdd
-rw-rw-rw-   1 sue    staff  671088640 Nov 11 20:45 {xxxxx}.mem
Computer

arallels dan$ ls -le Windows\ Vista.pvm/*
-rwxrw-rw-  1 sue    staff        121 Nov 11 09:49 Windows Vista.pvm/Snapshots.xml
-rwxrw-rw-  1 sue    staff       9850 Nov 11 21:01 Windows Vista.pvm/config.pvs
-rwxrw-rw-  1 sue    staff       9850 Nov 11 21:01 Windows Vista.pvm/config.pvs.backup
-rw-rw-rw-  1 sue    staff   11386171 Nov 11 21:01 Windows Vista.pvm/config.sav
-rwxrw-rw-  1 sue    staff     147065 Nov 11 21:01 Windows Vista.pvm/parallels.log
-rw-r--r--  1 sue    staff    1345376 Nov 11 21:01 Windows Vista.pvm/suspended.png
-rw-rw-rw-  1 sue    staff  671088640 Nov 11 20:45 Windows Vista.pvm/{xxxxx}.mem
Windows Vista.pvm/Windows Applications:
total 0
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Event Viewer Snapin Launcher.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Chess Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for FreeCell Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Hearts Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Mahjong Titans Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Minesweeper Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Purble Place Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Solitaire Game.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Executable for Spider Solitaire Game.app
drwxrwxrwx  3 sue    staff  102 Nov 11 10:45 Internet Explorer.app
drwxrwxrwx  3 sue    staff  102 Nov 11 11:14 Java(TM) 2 Platform Standard Edition binary.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Media Center.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft (R) Console Based Script Host.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft (R) HTML Application host.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft (R) Windows Based Script Host.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft Management Console.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft Support Diagnostic Tool.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft(C) Register Server.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft® HTML Help Executable.app
drwxrwxrwx  3 sue    staff  102 Sep 10 20:30 Microsoft® Help and Support.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Microsoft® Windows Backup.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:24 NTVDM.EXE.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Notepad.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Paint.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Parallels Tools.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Remote Access Phonebook.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Support exe for Internet Printing.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 System Information.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Calendar.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Command Processor.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Contacts.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Control Panel.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows DVD Maker.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Easy Transfer.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Explorer.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Font Viewer.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Journal.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Mail.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Media Player.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Meeting Space.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Movie Maker.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Parental Control Notifications.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Presentation Foundation Host.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Remote Assistance.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Sidebar.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:49 Windows Task Manager.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Update Standalone Installer.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Winhlp32 Stub.app
drwxrwxrwx  3 sue    staff  102 Sep 10 19:11 Windows Wordpad Application.app
Windows Vista.pvm/Windows Disks:
total 8
lrwxr-xr-x  1 sue    staff  19 Nov 11 21:00 C -> /private/tmp/2090/C
Windows Vista.pvm/winvista.hdd:
total 24162664
-rwxrwxrwx  1 sue    staff         1117 Nov 11 21:01 DiskDescriptor.xml
-rwxrw-rw-  1 sue    staff         1117 Nov 11 21:01 DiskDescriptor.xml.Temp
-rwxrw-rw-  1 sue    staff            0 Nov 11 09:49 winvista.hdd
-rwxrwxrwx  1 sue    staff  12371273216 Nov 11 21:01 winvista.hdd.0.{5fbaabe3-6958-40ff-92a7-860e329aab41}.hds
Computer

arallels dan$ 
On a more "typical" install for a single user:
the top level contents of the pvm look like this:
[System2:/Volumes/Disk/Parallels_disks] george% ls -le Windows\ Vista.pvm/*
-rwxr--r--  1 george  george         121 Nov 11 14:33 Windows Vista.pvm/Snapshots.xml
-rwxr--r--  1 george  george       10531 Nov 11 15:49 Windows Vista.pvm/config.pvs
-rwxr--r--  1 george  george       10531 Nov 11 15:49 Windows Vista.pvm/config.pvs.backup
-rw-rw-rw-  1 george  george    11415650 Nov 11 15:49 Windows Vista.pvm/config.sav
-rw-rw-rw-  1 george  george       99868 Nov 11 15:49 Windows Vista.pvm/parallels.log
-rw-r--r--  1 george  george     1020021 Nov 11 15:49 Windows Vista.pvm/suspended.png
-rwxr--r--  1 george  george     1474560 Jun 21 04:33 Windows Vista.pvm/unattended.fdd
-rw-rw-rw-  1 george  george  1207959552 Nov 11 15:40 Windows Vista.pvm/{xxxxx}.mem
the contents of Applications generally have these perms:
drwxr-xr-x 
the contents of .hdd have these perms:
-rwxr--r--
Click to expand...