/usr/src/gcc-4.6/debian/libgfortran3.symbols.armel is in gcc-4.6-source 4.6.4-6ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | libgfortran.so.3 libgfortran3 #MINVER#
#include "libgfortran3.symbols.common"
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