http://gcc.gnu.org/bugzilla/show_bug.cgi?id=53949
--- Comment #7 from Oleg Endo <olegendo at gcc dot gnu.org> 2012-10-11 20:43:02 UTC --- A note regarding the SR.S bit. The insns sets and clrs are available only on SH3* and SH4*. SH1* and SH2* (incl SH2A) do not implement them.