PR rtl-optimization/40861
	* simplify-rtx.c (simplify_subreg): Do not call simplify_gen_subreg to
	extract word from a multi-word subreg for negative byte positions.

testsuite/ChangeLog:

	PR rtl-optimization/40861
	* gcc.dg/pr40861.c: New test.

From-SVN: r151149