http://gcc.gnu.org/bugzilla/show_bug.cgi?id=58985
--- Comment #4 from wmi at google dot com --- This is the testcase problem. For cris-axis-elf target, gcc doesn't use subreg of reg 31 for the above testcase, so it is ok to generate REG_EQUIV note for reg 31. I will send out a patch for it soon. Thanks for pointing out the problem. Regards, Wei Mi.