/usr/src/gcc-7/debian/shlibs.commonx32 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 libx32gcc1
libstdc++ 6 libx32stdc++6
libquadmath 0 libx32quadmath0
libatomic 1 libx32atomic1
|