/usr/src/gcc-4.6/debian/lib32gfortran3.symbols.s390x is in gcc-4.6-source 4.6.3-14.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | libgfortran.so.3 lib32gfortran3 #MINVER#
#include "libgfortran3.symbols.common"
#include "libgfortran3.symbols.16.powerpc"
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