Each operating system has its own executable file format. For example, Windows uses PE (Portable Executable) format and many UNIX variants use ELF (Executable and Linkable Format).
Symbian OS has its own executable file format. It is sometimes called E32Image. The E32Image format on pre-Symbian OS 9 is based on PE. The E32Image format on Symbian OS 9 and later is based on ELF.
There are some tools included in Symbian SDKs to convert PE or ELF to E32Image, i.e.:
All the tools above are executed automatically during build process. Normally, it is executed at the end of abld.bat command.
There are some reasons why Symbian doesn't use standard executable format, for example: