+#elif (defined _WIN32 || defined __WIN32__) && ! defined __CYGWIN__ /* newer Windows with MSVC */
+
+/* <stdio.h> does not define the innards of FILE any more. */
+# define WINDOWS_OPAQUE_FILE
+
+struct _gl_real_FILE
+{
+ /* Note: Compared to older Windows and to mingw, it has the fields
+ _base and _cnt swapped. */
+ unsigned char *_ptr;
+ unsigned char *_base;
+ int _cnt;
+ int _flag;
+ int _file;
+ int _charbuf;
+ int _bufsiz;
+};
+# define fp_ ((struct _gl_real_FILE *) fp)
+
+/* These values were determined by a program similar to the one at
+ <https://lists.gnu.org/r/bug-gnulib/2010-12/msg00165.html>. */
+# define _IOREAD 0x1
+# define _IOWRT 0x2
+# define _IORW 0x4
+# define _IOEOF 0x8
+# define _IOERR 0x10
+