Index: gcc/fortran/decl.c
===================================================================
--- gcc/fortran/decl.c	(revision 192619)
+++ gcc/fortran/decl.c	(working copy)
@@ -4941,8 +4941,6 @@ match_procedure_decl (void)
 
 	}
 
-      gfc_set_sym_referenced (sym);
-
       if (gfc_match_eos () == MATCH_YES)
 	return MATCH_YES;
       if (gfc_match_char (',') != MATCH_YES)
Index: gcc/fortran/parse.c
===================================================================
--- gcc/fortran/parse.c	(revision 192619)
+++ gcc/fortran/parse.c	(working copy)
@@ -3928,7 +3928,6 @@ gfc_fixup_sibling_symbols (gfc_symbol *sym, gfc_na
   gfc_symtree *st;
   gfc_symbol *old_sym;
 
-  sym->attr.referenced = 1;
   for (ns = siblings; ns; ns = ns->sibling)
     {
       st = gfc_find_symtree (ns->sym_root, sym->name);
@@ -4050,7 +4049,6 @@ parse_contained (int module)
 	  /* Mark this as a contained function, so it isn't replaced
 	     by other module functions.  */
 	  sym->attr.contained = 1;
-	  sym->attr.referenced = 1;
 
 	  /* Set implicit_pure so that it can be reset if any of the
 	     tests for purity fail.  This is used for some optimisation
Index: gcc/fortran/trans-decl.c
===================================================================
--- gcc/fortran/trans-decl.c	(revision 192619)
+++ gcc/fortran/trans-decl.c	(working copy)
@@ -1195,10 +1195,11 @@ gfc_get_symbol_decl (gfc_symbol * sym)
   bool intrinsic_array_parameter = false;
 
   gcc_assert (sym->attr.referenced
-		|| sym->attr.use_assoc
-		|| sym->ns->proc_name->attr.if_source == IFSRC_IFBODY
-		|| (sym->module && sym->attr.if_source != IFSRC_DECL
-		    && sym->backend_decl));
+	      || sym->attr.flavor == FL_PROCEDURE
+	      || sym->attr.use_assoc
+	      || sym->ns->proc_name->attr.if_source == IFSRC_IFBODY
+	      || (sym->module && sym->attr.if_source != IFSRC_DECL
+		  && sym->backend_decl));
 
   if (sym->ns && sym->ns->proc_name && sym->ns->proc_name->attr.function)
     byref = gfc_return_by_reference (sym->ns->proc_name);
@@ -1854,6 +1855,9 @@ build_function_decl (gfc_symbol * sym, bool global
 	  || sym->attr.public_used))
     TREE_PUBLIC (fndecl) = 1;
 
+  if (sym->attr.referenced || sym->attr.entry_master)
+    TREE_USED (fndecl) = 1;
+
   attributes = add_attributes_to_decl (attr, NULL_TREE);
   decl_attributes (&fndecl, attributes, 0);