/usr/src/gcc-8/debian/libx32asan5.overrides is in gcc-8-source 8-20180414-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # automake gets it wrong for the multilib build
libx32asan5 binary: binary-or-shlib-defines-rpath
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