gcc/
	* varpool.c (varpool_node::get_create): Don't set 'offloadable' flag for
	the external decls.
libgomp/
	* testsuite/libgomp.fortran/declare-target-1.f90: New test.
	* testsuite/libgomp.fortran/declare-target-2.f90: New file.

From-SVN: r221421