Tested on x86_64-suse-linux, applied on mainline and 7 branch.

2017-09-05  Eric Botcazou  <ebotca...@adacore.com>

        PR ada/62235
        * gcc-interface/decl.c (gnat_to_gnu_entity): Skip regular processing
        for Itypes that are E_Record_Subtype with a cloned subtype.
        <E_Record_Subtype>: Use the DECL of the cloned type directly, if any.


2017-09-05  Eric Botcazou  <ebotca...@adacore.com>

        * gnat.dg/incomplete5.ad[sb]: New test.
        * gnat.dg/incomplete5_pkg.ad[sb]: New helper.

-- 
Eric Botcazou
Index: gcc-interface/decl.c
===================================================================
--- gcc-interface/decl.c	(revision 251700)
+++ gcc-interface/decl.c	(working copy)
@@ -312,11 +312,14 @@ gnat_to_gnu_entity (Entity_Id gnat_entit
 
   /* Since a use of an Itype is a definition, process it as such if it is in
      the main unit, except for E_Access_Subtype because it's actually a use
-     of its base type, see below.  */
+     of its base type, and for E_Record_Subtype with cloned subtype because
+     it's actually a use of the cloned subtype, see below.  */
   if (!definition
       && is_type
       && Is_Itype (gnat_entity)
-      && Ekind (gnat_entity) != E_Access_Subtype
+      && !(kind == E_Access_Subtype
+	   || (kind == E_Record_Subtype
+	       && Present (Cloned_Subtype (gnat_entity))))
       && !present_gnu_tree (gnat_entity)
       && In_Extended_Main_Code_Unit (gnat_entity))
     {
@@ -3411,7 +3414,7 @@ gnat_to_gnu_entity (Entity_Id gnat_entit
 	{
 	  gnu_decl = gnat_to_gnu_entity (Cloned_Subtype (gnat_entity),
 					 NULL_TREE, false);
-	  maybe_present = true;
+	  saved = true;
 	  break;
 	}
 
-- { dg-do compile }

package body Incomplete5 is

   function Get (O: Base_Object) return Integer is
   begin
      return Get_Handle(O).I;
   end;

end Incomplete5;
with Incomplete5_Pkg;

package Incomplete5 is

   type Rec1 is private;

   type Rec2 is private;

   package My_G is new Incomplete5_Pkg (Rec1);

   use My_G;

   function Get (O: Base_Object) return Integer;

private

   type Rec1 is record
      I : Integer;
   end record;

   type Rec2 is record
      A : Access_Type;
   end record;

end Incomplete5;
package body Incomplete5_Pkg is

   function Get_Handle (Object: Base_Object) return Access_Type is
   begin
      return Object.Handle;
   end;

   function From_Handle (Handle: Access_Type) return Base_Object is
   begin
      return (Handle=>Handle);
   end;

end Incomplete5_Pkg;
generic
   type Record_Type;
package Incomplete5_Pkg is

   type Access_Type is access Record_Type;

   type Base_Object is tagged record
      Handle: Access_Type;
   end record;

   function Get_Handle(Object: Base_Object) return Access_Type;

   function From_Handle(Handle: Access_Type) return Base_Object;

end Incomplete5_Pkg;

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