/usr/lib/gcc-cross/powerpc-linux-gnu/4.8/libgfortran.spec is in gfortran-4.8-powerpc-linux-gnu 4.8.2-16ubuntu3cross0.11.
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: -lm %(libgcc) %(liborig)
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