/usr/lib/gcc/x86_64-linux-gnu/4.6/libgfortran.spec is in gfortran-4.6 4.6.3-1ubuntu5.
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 8 | #
# This spec file is read by gfortran when linking.
# It is used to specify the libraries we need to link in, in the right
# order.
#
%rename lib liborig
*lib: %{static-libgfortran:--as-needed} -lquadmath %{static-libgfortran:--no-as-needed} -lm %(libgcc) %(liborig)
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