/usr/src/gcc-7/debian/shlibs.commonhf 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 4 | libgcc_s 1 libhfgcc1
libstdc++ 6 libhfstdc++6
libquadmath 0 libhfquadmath0
libatomic 1 libhfatomic1
|