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/usr/src/gcc-4.7/debian/lib64gfortran3.symbols.s390 is in gcc-4.7-source 4.7.4-3ubuntu12.

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libgfortran.so.3 lib64gfortran3 #MINVER#
#include "libgfortran3.symbols.common"
#include "libgfortran3.symbols.16.powerpc"
#include "libgfortran3.symbols.16.powerpc64"
#include "libgfortran3.symbols.64"