/usr/src/gcc-7/debian/gcc-BV-hppa64-linux-gnu.overrides is in gcc-7-source 7.3.0-16ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | gcc-@BV@-hppa64-linux-gnu binary: binary-from-other-architecture
gcc-@BV@-hppa64-linux-gnu binary: binary-without-manpage
gcc-@BV@-hppa64-linux-gnu binary: hardening-no-pie
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