Bug 27118

I just encountered a weird issue with `gdb`, though I'm not sure, if I'm missing something.
Let's suppose I have these two files:

`somefile.asm`:
```
01 section .text
02 
03 funca:
04 	mov eax, 5
05 	mov ebx, 5
06	cmp eax, ebx
07	je aisequal
08	mov ecx, 13
09	mov edx, 19
10	ret
11
12	aisequal:
13	mov ecx, 17
14	mov edx, 21
15	ret
```
and
`somefile_test.asm`:
```
01 %include "somefile.asm"
02
03 section .text
04	global _start
05
06 _start:
07	xor eax, eax
08	xor ebx, ebx
09	xor ecx, ecx
10	xor edx, edx
11	call funca
12
13	mov eax, 1
14	mov ebx, 0
15	int 0x80
```
I compile and link it using
```
nasm -f elf -g -F dwarf somefile_test.asm 
ld -m elf_i386 -o somefile_test.out somefile_test.o
```
And then debug my application using `gdb`:
```
gdb somefile_test.out
```

I now set a breakpoint in the imported file:
```
GNU gdb (GDB) 10.1
(gdb) b somefile.asm:5
Breakpoint 1 at 0x8049000: file somefile.asm, line 5.
(gdb) r
Starting program: /<bla>/somefile_test.out

Breakpoint , funca () at somefile.asm:5
5		mov ebx, 5
```
Now appearantly, the execution stopped at the correct position. The next line to be executed would be 5, which is `mov ebx, 5`.
**However**, the last line should've been `mov eax, 5` which should have already been executed. It was not:
```
(gdb) i r eax
eax            0x0                 0
```

It gets even weirder:
```
(gdb) si
6		cmp eax, ebx
(gdb) i r eax ebx
eax            0x5                 5
ebx            0x0                 0
```
Now, `eax` is set, but `ebx` is not (yet).
If I execute the next line, it is set:
```
(gdb) si
7		je aisequal
(gdb) i r eax ebx
eax            0x5                 5
ebx            0x5                 5
```
However, I'd expect the program to jump to line 12 (aisequal) now, but it doesn't:
```
(gdb) si
8		mov ecx, 13
```
On the next instruction, it suddenly goes to the right line:
```
(gdb) si
14		mov edx, 21
(gdb) i r eax ebx edx
eax            0x5                 5
ebx            0x5                 5
edx            0x0                 0
```
And so on:
```
(gdb) si
15		ret
(gdb) i r eax ebx ecx edx
eax            0x5                 5
ebx            0x5                 5
ecx            0x11                17
edx            0x0                 0
```

If I put all my code in a single file, everything works as expected:
```
01 section .text
02	global _start
03
04 _start:
05	xor eax, eax
06	xor ebx, ebx
07	xor ecx, ecx
08	xor edx, edx
09	call funca
10
11	mov eax, 1
12	mov ebx, 0
13	int 0x80
14
15 funca:
16	mov eax, 5
17	mov ebx, 5
18	cmp eax, ebx
19	je aisequal
20	mov ecx, 13
21	mov edx, 19
22	ret
23
24	aisequal:
25	mov ecx, 17
26	mov edx, 21
27	ret
```

```
GBU gdb (GDB) 10.1
(gdb) b 16
Breakpoint 1 at 0x8049019: file singlefile.asm, line 16.
(gdb) r
Starting program: /<bla>/singlefile.out 

Breakpoint 1, funca () at singlefile.asm:16
16		mov eax, 5
(gdb) i r eax ebx ecx edx
eax            0x0                 0
ebx            0x0                 0
ecx            0x0                 0
edx            0x0                 0
(gdb) si
17		mov ebx, 5
(gdb) i r eax ebx ecx edx
eax            0x5                 5
ebx            0x0                 0
ecx            0x0                 0
edx            0x0                 0
(gdb) si
18		cmp eax, ebx
(gdb) si
19		je aisequal
(gdb) si
25		mov ecx, 17
(gdb) si
26		mov edx, 21
(gdb) i r eax ebx ecx edx
eax            0x5                 5
ebx            0x5                 5
ecx            0x11                17
edx            0x0                 0
(gdb) si
aisequal () at singlefile.asm:27
27		ret
(gdb) i r eax ebx ecx edx
eax            0x5                 5
ebx            0x5                 5
ecx            0x11                17
edx            0x15                21
(gdb) si
_start () at singlefile.asm:11
11		mov eax, 1
```

Now I've only picked up `gdb` two days ago, so I'm not that familiar with it.
Can someone explain to me what's happening?
Is this a bug or am I missing something?

I am using
```
nasm 2.15.05-1
binutils 2.35.1-1
gdb 10.1-4
gcc 10.2.0-4
```
on `Linux 5.9.14-arch1-1 #1 SMP PREEMPT Sat, 12 Dec 2020 14:37:12 +0000 x86_64 GNU/Linux`