Value used to initialize the CMAKE_SHARED_LINKER_FLAGS cache entry the first time a build tree is configured. This variable is meant to be set by a toolchain file. CMake may prepend or append content to the value based on the environment and target platform.
See also the configuration-specific variable CMAKE_SHARED_LINKER_FLAGS_<CONFIG>_INIT.
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https://cmake.org/cmake/help/v3.19/variable/CMAKE_SHARED_LINKER_FLAGS_INIT.html