>touch test02.txt

>C:\SCRIPTS\GnuWin32-bis\bin\ls.exe -il test02.txt
12666373953464529 -rw-rw-rw-  1 lt 0 0 2014-11-13 11:26 test02.txt

>C:\SCRIPTS\GnuWin32-bis\bin\ln test02.txt link-to-test02.txt

>C:\SCRIPTS\GnuWin32-bis\bin\ls.exe -il test02.txt link-to-test02.txt
12666373953464529 -rw-rw-rw-  2 lt 0 0 2014-11-13 11:26 link-to-test02.txt
12666373953464529 -rw-rw-rw-  2 lt 0 0 2014-11-13 11:26 test02.txt

>echo Perl > test02.txt

>cat test02.txt
Perl

>cat link-to-test02.txt
Perl

>C:\SCRIPTS\GnuWin32-bis\bin\ls.exe -il test02.txt link-to-test02.txt
12666373953464529 -rw-rw-rw-  2 lt 0 7 2014-11-13 11:28 link-to-test02.txt
12666373953464529 -rw-rw-rw-  2 lt 0 7 2014-11-13 11:28 test02.txt

>C:\SCRIPTS\GnuWin32-bis\bin\stat -c "%i %N"  test02.txt
12666373953464529 `test02.txt'

>C:\SCRIPTS\GnuWin32-bis\bin\stat -c "%i %N\n" link-to-test02.txt
12666373953464529 `link-to-test02.txt'