This file is indexed.

/usr/src/gcc-7/debian/shlibs.commonn32 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.

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libgcc_s 1 libn32gcc1
libstdc++ 6 libn32stdc++6
libquadmath 0 libn32quadmath0
libatomic 1 libn32atomic1