* trans-common.c (build_field): Fix comment typo.
	(create_common): Set backend_decl of COMMON or EQUIVALENCEd
	variables to a VAR_DECL with the COMPONENT_REF in
	DECL_HAS_VALUE_EXPR rather than COMPONENT_REF directly.
	* f95-lang.c (gfc_expand_function): Emit debug info for
	EQUIVALENCEd variables if the equiv union is going to be output.

From-SVN: r105288