Symbol table entries for different object file types have slightly different interpretations for the st_value member.
In relocatable files, st_value holds alignment constraints for a symbol whose section index is SHN_COMMON.
In relocatable files, st_value holds a section offset for a defined symbol. st_value is an offset from the beginning of the section that st_shndx identifies.
In executable and shared object files, st_value holds a virtual address. To make these files' symbols more useful for the runtime linker, the section offset (file interpretation) gives way to a virtual address (memory interpretation) for which the section number is irrelevant.