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/usr/share/cmake-3.5/Modules/Compiler/GNU-ASM.cmake is in cmake-data 3.5.1-1ubuntu1.

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# This file is loaded when gcc/g++ is used for assembler files (the "ASM" cmake language)
include(Compiler/GNU)

set(CMAKE_ASM_SOURCE_FILE_EXTENSIONS s;S;asm)

__compiler_gnu(ASM)