Index: kernel/Makefile
===================================================================
--- kernel/Makefile	(revision f8d07859b6017d3d1d14299d1d1d20ec6b269e69)
+++ kernel/Makefile	(revision 96e7a94a8203abe8958d286980bc7d5547486761)
@@ -122,4 +122,15 @@
 endif
 
+#
+# Mind the mutual ordering with the inclusion of the arch Makefile.inc.
+# AFLAGS and LFLAGS must be initialized before the inclusion.
+#
+AFLAGS =
+LFLAGS = -N -T $(LINK) -M
+
+#
+# Mind the mutual ordering with the initialization of AFLAGS and LFLAGS.
+# The arch Makefile.inc must be included after the initialization.
+#
 -include arch/$(KARCH)/Makefile.inc
 -include genarch/Makefile.inc
@@ -172,6 +183,4 @@
 endif
 
-AFLAGS =
-LFLAGS = -N -T $(LINK) -M
 
 ## Generic kernel sources