https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94278
--- Comment #5 from Richard Biener <rguenth at gcc dot gnu.org> --- I'm running into the same issue (and filed PR100181) but with llvm11 based llvm-mc the CUs are instead rejected due to a section crossing jump: ./pr93515.xamdgcn-amdhsa.mkoffload.2.s:634:2: error: undefined label '.L33' s_branch .L33 ^ mkoffload: fatal error: /usr/bin//x86_64-suse-linux-accel-amdgcn-amdhsa-gcc-11 returned 1 exit status s_branch .L33 .section .text.unlikely .type main._omp_fn.4.cold, @function main._omp_fn.4.cold: .L33: s_getpc_b64 s[2:3] s_add_u32 s2, s2, abort@rel32@lo+4 s_addc_u32 s3, s3, abort@rel32@hi+4 s_swappc_b64 s[18:19], s[2:3] .text