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/usr/mips64el-linux-gnuabi64/include/sys/vfs.h is in libc6-dev-mips64el-cross 2.27-3ubuntu1cross1.

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/* Other systems declare `struct statfs' et al in <sys/vfs.h>,
   so we have this file to be compatible with programs expecting it.  */

#include <sys/statfs.h>