diff --git a/arch/ia64/include/asm/Kbuild b/arch/ia64/include/asm/Kbuild
index 05b03ecd7933..a3456f34f672 100644
--- a/arch/ia64/include/asm/Kbuild
+++ b/arch/ia64/include/asm/Kbuild
@@ -3,3 +3,4 @@ generic-y += clkdev.h
 generic-y += exec.h
 generic-y += kvm_para.h
 generic-y += trace_clock.h
+generic-y += vtime.h
\ No newline at end of file
diff --git a/arch/powerpc/include/asm/Kbuild b/arch/powerpc/include/asm/Kbuild
index 650757c300db..704e6f10ae80 100644
--- a/arch/powerpc/include/asm/Kbuild
+++ b/arch/powerpc/include/asm/Kbuild
@@ -2,3 +2,4 @@
 generic-y += clkdev.h
 generic-y += rwsem.h
 generic-y += trace_clock.h
+generic-y += vtime.h
\ No newline at end of file
diff --git a/arch/s390/include/asm/cputime.h b/arch/s390/include/asm/cputime.h
index d2ff41370c0c..f65bd3634519 100644
--- a/arch/s390/include/asm/cputime.h
+++ b/arch/s390/include/asm/cputime.h
@@ -13,9 +13,6 @@
 #include <asm/div64.h>
 
 
-#define __ARCH_HAS_VTIME_ACCOUNT
-#define __ARCH_HAS_VTIME_TASK_SWITCH
-
 /* We want to use full resolution of the CPU timer: 2**-12 micro-seconds. */
 
 typedef unsigned long long __nocast cputime_t;
diff --git a/arch/s390/include/asm/vtime.h b/arch/s390/include/asm/vtime.h
new file mode 100644
index 000000000000..af9896c53eb3
--- /dev/null
+++ b/arch/s390/include/asm/vtime.h
@@ -0,0 +1,7 @@
+#ifndef _S390_VTIME_H
+#define _S390_VTIME_H
+
+#define __ARCH_HAS_VTIME_ACCOUNT
+#define __ARCH_HAS_VTIME_TASK_SWITCH
+
+#endif /* _S390_VTIME_H */
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index 9b9c1b78ec67..abcfab55f99b 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -19,6 +19,7 @@
 #include <asm/irq_regs.h>
 #include <asm/cputime.h>
 #include <asm/vtimer.h>
+#include <asm/vtime.h>
 #include <asm/irq.h>
 #include "entry.h"
 
diff --git a/include/asm-generic/vtime.h b/include/asm-generic/vtime.h
new file mode 100644
index 000000000000..e69de29bb2d1
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index b1dd2db80076..2ad073915e8c 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -1,6 +1,10 @@
 #ifndef _LINUX_KERNEL_VTIME_H
 #define _LINUX_KERNEL_VTIME_H
 
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
+#include <asm/vtime.h>
+#endif
+
 struct task_struct;
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING