/usr/share/lintian/overrides/gfortran-mingw-w64-x86-64 is in gfortran-mingw-w64-x86-64 7.3.0-11ubuntu1+20.2build1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | # gcc manpages are non-free
gfortran-mingw-w64-x86-64: binary-without-manpage
# This isn't a spelling error
gfortran-mingw-w64-x86-64: spelling-error-in-binary usr/lib/gcc/x86_64-w64-mingw32/*/f951 ment meant
# DLLs exported via Samba need to be executable (see #796223)
gfortran-mingw-w64-x86-64: executable-not-elf-or-script usr/lib/gcc/x86_64-w64-mingw32/*/*.dll
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