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/usr/lib/x86_64-linux-gnu/wine-development/libwindowscodecsext.def is in libwine-development-dev 3.6-1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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; File generated automatically from dlls/windowscodecsext/windowscodecsext.spec; do not edit!

LIBRARY windowscodecsext.dll

EXPORTS
  DllGetClassObject @1 PRIVATE
  IWICColorTransform_Initialize_Proxy=IWICColorTransform_Initialize_Proxy_W @2
  WICCreateColorTransform_Proxy @3