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/usr/share/cmake-3.10/Modules/Compiler/XL-ASM.cmake is in cmake-data 3.10.2-1ubuntu2.

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set(CMAKE_ASM_VERBOSE_FLAG "-V")

# -qthreaded     = Ensures that all optimizations will be thread-safe
# -qhalt=e       = Halt on error messages (rather than just severe errors)
string(APPEND CMAKE_ASM_FLAGS_INIT " -qthreaded -qhalt=e -qsourcetype=assembler")

string(APPEND CMAKE_ASM_FLAGS_DEBUG_INIT " -g")
string(APPEND CMAKE_ASM_FLAGS_RELEASE_INIT " -O -DNDEBUG")
string(APPEND CMAKE_ASM_FLAGS_MINSIZEREL_INIT " -O -DNDEBUG")
string(APPEND CMAKE_ASM_FLAGS_RELWITHDEBINFO_INIT " -g -DNDEBUG")

set(CMAKE_ASM_SOURCE_FILE_EXTENSIONS s )