https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98860
--- Comment #45 from Jakub Jelinek <jakub at gcc dot gnu.org> --- I have tried the mingw gcc/binutils crosses we have in Fedora (gcc 10.2.1) and get: i686-w64-mingw32-objdump -h ./pr98860.exe ./pr98860.exe: file format pei-i386 Sections: Idx Name Size VMA LMA File off Algn 0 .debug_loclists 0000002a 00000000 00000000 00000448 2**0 CONTENTS, READONLY, DEBUGGING 1 .debug_rnglists 00000013 00000000 00000000 00000648 2**0 CONTENTS, READONLY, DEBUGGING 2 .text 000017d4 00401000 00401000 00000a00 2**4 CONTENTS, ALLOC, LOAD, READONLY, CODE, DATA 3 .data 00000034 00403000 00403000 00002200 2**2 CONTENTS, ALLOC, LOAD, DATA 4 .rdata 000008ec 00404000 00404000 00002400 2**2 CONTENTS, ALLOC, LOAD, READONLY, DATA 5 .eh_frame 000008d0 00405000 00405000 00002e00 2**2 CONTENTS, ALLOC, LOAD, READONLY, DATA 6 .bss 00000408 00406000 00406000 00000000 2**5 ALLOC 7 .idata 00000588 00407000 00407000 00003800 2**2 CONTENTS, ALLOC, LOAD, DATA 8 .CRT 00000034 00408000 00408000 00003e00 2**2 CONTENTS, ALLOC, LOAD, DATA 9 .tls 00000008 00409000 00409000 00004000 2**2 CONTENTS, ALLOC, LOAD, DATA 10 .debug_aranges 00000078 0040a000 0040a000 00004200 2**3 CONTENTS, READONLY, DEBUGGING 11 .debug_info 00003530 0040b000 0040b000 00004400 2**0 CONTENTS, READONLY, DEBUGGING 12 .debug_abbrev 0000063e 0040f000 0040f000 00007a00 2**0 CONTENTS, READONLY, DEBUGGING 13 .debug_line 00000795 00410000 00410000 00008200 2**0 CONTENTS, READONLY, DEBUGGING 14 .debug_frame 00000038 00411000 00411000 00008a00 2**2 CONTENTS, READONLY, DEBUGGING 15 .debug_str 00000360 00412000 00412000 00008c00 2**0 CONTENTS, READONLY, DEBUGGING 16 .debug_loc 0000039d 00413000 00413000 00009000 2**0 CONTENTS, READONLY, DEBUGGING 17 .debug_ranges 000000d8 00414000 00414000 00009400 2**0 CONTENTS, READONLY, DEBUGGING so in that case it seems that .debug_{loclists,rnglists} etc. should use non-zero VMA/LMA like other debug sections rather than zero like they currently do.