build-essential binary package in Ubuntu Precise armel

 If you do not plan to build Debian packages, you don't need this
 package. Starting with dpkg (>= 1.14.18) this package is required
 for building Debian packages.
 .
 This package contains an informational list of packages which are
 considered essential for building Debian packages. This package also
 depends on the packages on that list, to make it easy to have the
 build-essential packages installed.
 .
 If you have this package installed, you only need to install whatever
 a package specifies as its build-time dependencies to build the
 package. Conversely, if you are determining what your package needs
 to build-depend on, you can always leave out the packages this
 package depends on.
 .
 This package is NOT the definition of what packages are
 build-essential; the real definition is in the Debian Policy Manual.
 This package contains merely an informational list, which is all
 most people need. However, if this package and the manual disagree,
 the manual is correct.

Source package