Ulrich,

Thanks for your comments, I have updated the patch accordingly.

> >  /* The SPE has an additional 32 synthetic registers, with DWARF debug
> >     info numbering for these registers starting at 1200.  While
> > eh_frame @@ -951,13 +952,14 @@ enum data_align { align_abi, align_opt,
> >     We must map them here to avoid huge unwinder tables mostly consisting
> >     of unused space.  */
> >  #define DWARF_REG_TO_UNWIND_COLUMN(r) \
> > -  ((r) > 1200 ? ((r) - 1200 + (DWARF_FRAME_REGISTERS - 32)) : (r))
> > +  ((r) >= FIRST_SPE_HIGH_REGNO ? ((r) - FIRST_SPE_HIGH_REGNO +
> > + (DWARF_FRAME_REGISTERS - 32)) : (r))
> 
> As discussed above, this shouldn't change.

Updated to handle first SPE high register too.

#define DWARF_REG_TO_UNWIND_COLUMN(r) \
-  ((r) > 1200 ? ((r) - 1200 + (DWARF_FRAME_REGISTERS - 32)) : (r))
+  ((r) >= 1200 ? ((r) - 1200 + (DWARF_FRAME_REGISTERS - 32)) : (r)

Tested this patch on trunk [213030] & GCC v4.9.1 with ppc64 and didn't find any new regressions.
Back ported this patch on GCC v4.8.3 e500v2 and tested with no new regressions

	PR target/60102

[libgcc]
2014-07-31  Rohit  <rohitarulraj@freescale.com>
	* config/rs6000/linux-unwind.h (ppc_fallback_frame_state): Update
	  based on change in SPE high register numbers and 3 HTM registers.

[gcc]
2014-07-31  Rohit  <rohitarulraj@freescale.com>
	* config/rs6000/rs6000.c
	  (rs6000_reg_names) : Add SPE high register names.
	  (alt_reg_names) : Likewise
	  (rs6000_dwarf_register_span) : For SPE high registers, replace
	  dwarf register numbers with GCC hard register numbers.
	  (rs6000_init_dwarf_reg_sizes_extra) : Likewise.
	  (rs6000_dbx_register_number): For SPE high registers, return dwarf
	  register number for the corresponding GCC hard register number.

	* config/rs6000/rs6000.h
	  (FIRST_PSEUDO_REGISTER) : Update based on 32 newly added GCC hard
	  register numbers for SPE high registers.
	  (DWARF_FRAME_REGISTERS) :  Likewise.
	  (DWARF_REG_TO_UNWIND_COLUMN) : Likewise.
	  (DWARF_FRAME_REGNUM) : Likewise.
	  (FIXED_REGISTERS) : Likewise.
	  (CALL_USED_REGISTERS) : Likewise.
	  (CALL_REALLY_USED_REGISTERS) : Likewise.
	  (REG_ALLOC_ORDER) : Likewise.
	  (enum reg_class) : Likewise.
	  (REG_CLASS_NAMES) : Likewise.
	  (REG_CLASS_CONTENTS) : Likewise.
	  (SPE_HIGH_REGNO_P) : New macro to identify SPE high registers.	

	* gcc.target/powerpc/pr60102.c: New testcase.

Please let me know if you have any further comments on the updated patch.

Regards,
Rohit