diff --git a/kernel/gcov/Makefile b/kernel/gcov/Makefile
index ff06d64df3976807840dffd3a7629e64f5270de2..45431ed679d1c4d27f8dac8332a50b17d1eb230a 100644
--- a/kernel/gcov/Makefile
+++ b/kernel/gcov/Makefile
@@ -2,5 +2,5 @@
 ccflags-y := -DSRCTREE='"$(srctree)"' -DOBJTREE='"$(objtree)"'
 
 obj-y := base.o fs.o
-obj-$(CONFIG_GCOV_FORMAT_3_4) += gcc_3_4.o
-obj-$(CONFIG_GCOV_FORMAT_4_7) += gcc_4_7.o
+obj-$(CONFIG_GCOV_FORMAT_3_4) += gcc_base.o gcc_3_4.o
+obj-$(CONFIG_GCOV_FORMAT_4_7) += gcc_base.o gcc_4_7.o
diff --git a/kernel/gcov/base.c b/kernel/gcov/base.c
index 9c7c8d5c18f2d5ebdf71f5a6ead7f205bd3b3609..799d420727271b53e227b8ba82971bfd3c8f34c6 100644
--- a/kernel/gcov/base.c
+++ b/kernel/gcov/base.c
@@ -22,88 +22,8 @@
 #include <linux/sched.h>
 #include "gcov.h"
 
-static int gcov_events_enabled;
-static DEFINE_MUTEX(gcov_lock);
-
-/*
- * __gcov_init is called by gcc-generated constructor code for each object
- * file compiled with -fprofile-arcs.
- */
-void __gcov_init(struct gcov_info *info)
-{
-	static unsigned int gcov_version;
-
-	mutex_lock(&gcov_lock);
-	if (gcov_version == 0) {
-		gcov_version = gcov_info_version(info);
-		/*
-		 * Printing gcc's version magic may prove useful for debugging
-		 * incompatibility reports.
-		 */
-		pr_info("version magic: 0x%x\n", gcov_version);
-	}
-	/*
-	 * Add new profiling data structure to list and inform event
-	 * listener.
-	 */
-	gcov_info_link(info);
-	if (gcov_events_enabled)
-		gcov_event(GCOV_ADD, info);
-	mutex_unlock(&gcov_lock);
-}
-EXPORT_SYMBOL(__gcov_init);
-
-/*
- * These functions may be referenced by gcc-generated profiling code but serve
- * no function for kernel profiling.
- */
-void __gcov_flush(void)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_flush);
-
-void __gcov_merge_add(gcov_type *counters, unsigned int n_counters)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_merge_add);
-
-void __gcov_merge_single(gcov_type *counters, unsigned int n_counters)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_merge_single);
-
-void __gcov_merge_delta(gcov_type *counters, unsigned int n_counters)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_merge_delta);
-
-void __gcov_merge_ior(gcov_type *counters, unsigned int n_counters)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_merge_ior);
-
-void __gcov_merge_time_profile(gcov_type *counters, unsigned int n_counters)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_merge_time_profile);
-
-void __gcov_merge_icall_topn(gcov_type *counters, unsigned int n_counters)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_merge_icall_topn);
-
-void __gcov_exit(void)
-{
-	/* Unused. */
-}
-EXPORT_SYMBOL(__gcov_exit);
+int gcov_events_enabled;
+DEFINE_MUTEX(gcov_lock);
 
 /**
  * gcov_enable_events - enable event reporting through gcov_event()
diff --git a/kernel/gcov/gcc_base.c b/kernel/gcov/gcc_base.c
new file mode 100644
index 0000000000000000000000000000000000000000..3cf736b9f880e5a17223ff71130367ec7b9db119
--- /dev/null
+++ b/kernel/gcov/gcc_base.c
@@ -0,0 +1,86 @@
+// SPDX-License-Identifier: GPL-2.0
+
+#include <linux/export.h>
+#include <linux/kernel.h>
+#include <linux/mutex.h>
+#include "gcov.h"
+
+/*
+ * __gcov_init is called by gcc-generated constructor code for each object
+ * file compiled with -fprofile-arcs.
+ */
+void __gcov_init(struct gcov_info *info)
+{
+	static unsigned int gcov_version;
+
+	mutex_lock(&gcov_lock);
+	if (gcov_version == 0) {
+		gcov_version = gcov_info_version(info);
+		/*
+		 * Printing gcc's version magic may prove useful for debugging
+		 * incompatibility reports.
+		 */
+		pr_info("version magic: 0x%x\n", gcov_version);
+	}
+	/*
+	 * Add new profiling data structure to list and inform event
+	 * listener.
+	 */
+	gcov_info_link(info);
+	if (gcov_events_enabled)
+		gcov_event(GCOV_ADD, info);
+	mutex_unlock(&gcov_lock);
+}
+EXPORT_SYMBOL(__gcov_init);
+
+/*
+ * These functions may be referenced by gcc-generated profiling code but serve
+ * no function for kernel profiling.
+ */
+void __gcov_flush(void)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_flush);
+
+void __gcov_merge_add(gcov_type *counters, unsigned int n_counters)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_merge_add);
+
+void __gcov_merge_single(gcov_type *counters, unsigned int n_counters)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_merge_single);
+
+void __gcov_merge_delta(gcov_type *counters, unsigned int n_counters)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_merge_delta);
+
+void __gcov_merge_ior(gcov_type *counters, unsigned int n_counters)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_merge_ior);
+
+void __gcov_merge_time_profile(gcov_type *counters, unsigned int n_counters)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_merge_time_profile);
+
+void __gcov_merge_icall_topn(gcov_type *counters, unsigned int n_counters)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_merge_icall_topn);
+
+void __gcov_exit(void)
+{
+	/* Unused. */
+}
+EXPORT_SYMBOL(__gcov_exit);
diff --git a/kernel/gcov/gcov.h b/kernel/gcov/gcov.h
index de118ad4a024e172ef621e82801843f6ddc2d85d..0ecf1d664ec32b9f82848d16a57195d5496f305b 100644
--- a/kernel/gcov/gcov.h
+++ b/kernel/gcov/gcov.h
@@ -83,4 +83,7 @@ struct gcov_link {
 };
 extern const struct gcov_link gcov_link[];
 
+extern int gcov_events_enabled;
+extern struct mutex gcov_lock;
+
 #endif /* GCOV_H */