/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/ is in gcc-7-plugin-dev-powerpc64-linux-gnu 7.3.0-16ubuntu3cross1.
This file is owned by root:root, with mode 0o755.
..
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/dbxelf.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/elfos.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/freebsd-spec.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/glibc-stdint.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/gnu-user.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/initfini-array.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/linux-protos.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/biarch64.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/default64.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/linux64.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/option-defaults.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/rs6000-builtin.def
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/rs6000-cpus.def
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/rs6000-opts.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/rs6000-protos.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/rs6000.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/secureplt.h
/usr/lib/gcc-cross/powerpc64-linux-gnu/7/plugin/include/config/rs6000/sysv4.h