For src/Example.kt
inline fun <reified T> simpleName() = T::class.simpleName
fun main() = println(simpleName<String>())
execution of
kotlin-2.0.0/bin/kotlinc -d classes src
java -jar jacoco-0.8.12/lib/jacococli.jar report --classfiles classes --sourcefiles src --html report
produces following report
because in bytecode functions with reified type parameters are synthetic.