/usr/src/gcc-4.7/debian/gfortran-BV-spu.overrides is in gcc-4.7-source 4.7.4-3ubuntu12.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | gfortran-@BV@-spu binary: non-standard-dir-in-usr usr/spu/
gfortran-@BV@-spu binary: file-in-unusual-dir
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