The –Xlist option provides a combination of features available for output. With no other -Xlist options, you get the following by default:
The listing file name is taken from the first input source or object file that appears, with the extension replaced by .lst
Error messages (embedded in listing) for inconsistencies across routines
Cross-reference table of the identifiers
Pagination at 66 lines per page and 79 columns per line
No call graph
No expansion of include files