2020-11-11  Jason Merrill  <jason@redhat.com>

	PR debug/97060

	* dwarf2out.c (gen_subprogram_die): It's a declaration

	if DECL_INITIAL isn't set.

	* gcc.dg/debug/dwarf2/pr97060.c: New test.

--- gcc/dwarf2out.c

+++ gcc/dwarf2out.c

@@ -22859,6 +22859,7 @@ gen_subprogram_die (tree decl, dw_die_ref context_die)

           available.

   */

   int declaration = (current_function_decl != decl

+		     || (!DECL_INITIAL (decl) && !origin)

 		     || class_or_namespace_scope_p (context_die));

   /* A declaration that has been previously dumped needs no

--- gcc/testsuite/gcc.dg/debug/dwarf2/pr97060.c

+++ gcc/testsuite/gcc.dg/debug/dwarf2/pr97060.c

@@ -0,0 +1,13 @@

+/* PR debug/97060 */

+/* { dg-do compile } */

+/* { dg-options "-g -dA" } */

+/* { dg-final { scan-assembler-times "DW_AT_declaration" 2 } } */

+

+extern int foo (unsigned int, unsigned int);

+

+int

+bar (void)

+{

+  foo (1, 2);

+  return 0;

+}