The IPA link step generates a listing file if you specify any of
the following options:
- ATTR
- INLINE(,REPORT,,)
- INLRPT
- IPA(MAP)
- LIST
- XREF
Note: IPA does not support source listings or source annotations
within Pseudo Assembly listings. The Pseudo Assembly listings do
display the file and line number of the source code that contributed
to a segment of pseudo assembly code.