kernelconfig_penguin
CONFIG_ARC_HAS_ACCL_REGS is not available for the default architecture x86.
Result is shown for architecture arc

is depended by
CONFIG_ARC_SOC_HSDK

Reg Pair ACCL:ACCH (FPU and/or MPY > 6)

configname: CONFIG_ARC_HAS_ACCL_REGS

Linux Kernel Configuration
└─> ARC Architecture Configuration
└─> ARC CPU Configuration
└─> Reg Pair ACCL:ACCH (FPU and/or MPY > 6)

Depending on the configuration, CPU can contain accumulator reg-pair
(also referred to as r58:r59). These can also be used by gcc as GPR so
kernel needs to save/restore per process