as: File

 
 7.35 '.file'
 ============
 
 There are two different versions of the '.file' directive.  Targets that
 support DWARF2 line number information use the DWARF2 version of
 '.file'.  Other targets use the default version.
 
 Default Version
 ---------------
 
 This version of the '.file' directive tells 'as' that we are about to
 start a new logical file.  The syntax is:
 
      .file STRING
 
    STRING is the new file name.  In general, the filename is recognized
 whether or not it is surrounded by quotes '"'; but if you wish to
 specify an empty file name, you must give the quotes-'""'.  This
 statement may go away in future: it is only recognized to be compatible
 with old 'as' programs.
 
 DWARF2 Version
 --------------
 
 When emitting DWARF2 line number information, '.file' assigns filenames
 to the '.debug_line' file name table.  The syntax is:
 
      .file FILENO FILENAME
 
    The FILENO operand should be a unique positive integer to use as the
 index of the entry in the table.  The FILENAME operand is a C string
 literal.
 
    The detail of filename indices is exposed to the user because the
 filename table is shared with the '.debug_info' section of the DWARF2
 debugging information, and thus the user must know the exact indices
 that table entries will have.