bfd/

bfd/
	* elf.c (IS_LOADED): Define.
	(assign_file_positions_for_segments): Don't round up file offset of
	PT_LOAD segments containing no SEC_LOAD sections, instead round down.
	Delete code handling link script adjustment of lma.  Do the adjust
	in later code handling similar ajustments.  Remove dead code error
	check.  Warn if section lma would require a negative offset
	adjustment.  Tweak lma adjustment to use p_filesz rather than p_memsz.
	Use p_vaddr + p_memsz inside section loop in place of voff.  Don't
	update voff in section loop.  Change voff in segment loop to be an
	adjustment on top of "off".  Set sec->filepos and update "off" later.
	Test for loadable sections consistently using IS_LOADED.  Similarly,
	test for alloc-only sections other than .tbss consistently.
	Don't bother checking SEC_ALLOC in PT_LOAD segments.  Remove FIXME.
	Tidy PT_NOTE handling.  Use %B and %A in error messages.
	(assign_file_positions_except_relocs): Use %B in error message.

ld/testsuite/
	* ld-scripts/overlay-size.d: Don't check .mbss lma.
	* ld-sh/sh64/mix1.xd: Update for changed .bss file offset.
	* ld-sh/sh64/shdl32.xd: Likewise.
	* ld-sh/sh64/shdl64.xd: Likewise.