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/usr/src/gcc-4.9/debian/lib64gfortran3.symbols.mipsel is in gcc-4.9-source 4.9.3-13ubuntu2.

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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"