This file is indexed.

/usr/lib/gcc-cross/sparc64-linux-gnu/6/libitm.spec is in gcc-6-sparc64-linux-gnu 6.4.0-17ubuntu1cross1.

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The actual contents of the file can be viewed below.

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# This spec file is read by gcc when linking.  It is used to specify the
# standard libraries we need in order to link with -fgnu-tm
*link_itm: -litm %{static: }