* v850.h (R_V850_LO16_SPLIT_OFFSET): New reloc.
bfd/
* reloc.c (BFD_RELOC_V850_LO16_SPLIT_OFFSET): New bfd_reloc_code_type.
* elf32-v850.c (v850_elf_howto_table): Add entry for
R_V850_LO16_SPLIT_OFFSET.
(v850_elf_reloc_map): Map it to BFD_RELOC_V850_LO16_SPLIT_OFFSET.
(v850_elf_perform_lo16_relocation): New function, extracted from...
(v850_elf_perform_relocation): ...here. Use it to handle
R_V850_LO16_SPLIT_OFFSET.
(v850_elf_check_relocs, v850_elf_final_link_relocate): Handle
R_V850_LO16_SPLIT_OFFSET.
* libbfd.h, bfd-in2.h: Regenerate.
gas/
* config/tc-v850.c (handle_lo16): New function.
(v850_reloc_prefix): Use it to check lo().
(md_assemble, md_apply_fix3): Handle BFD_RELOC_V850_LO16_SPLIT_OFFSET.
gas/testsuite/
* gas/v850/split-lo16.{s,d}: New test.
* gas/v850/v850.exp: Run it.
ld/testsuite/
* ld-v850: New directory.