/usr/lib/arm-none-eabi/newlib/armv7-m/iq80310.specs is in libnewlib-arm-none-eabi 2.4.0.20160527-3.
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 | %rename link old_link
*link:
-T redboot.ld%s -Ttext 0xA0020000 %(old_link)
*startfile:
crti%O%s crtbegin%O%s %{!pg:redboot-crt0%O%s} %{pg:redboot-crt0%O%s} redboot-syscalls%O%s
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