/usr/lib/gcc/x86_64-linux-gnu/5/libitm.spec is in gcc-5 5.3.1-14ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | # This spec file is read by gcc when linking. It is used to specify the
# standard libraries we need in order to link with -fgnu-tm
*link_itm: -litm %{static: }
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