Timing analysis is a crucial test for dependable hard real-time systems (DHRTS). The calculation of the worst-case execution time (WCET) is mandatory. As modern compilers are capable to produce small and efficient code, software development for DHRTS today is mostly done in high-level languages instead of assembly code. Execution path information available at source code (flow facts) therefore have to be transformed correctly in accordance with code optimisations by the compiler to allow safe and precise WCET analysis. In this paper we present a framework based on abstract interpretation to perform this mandatory transformation of flow facts. Conventional WCET analysis approaches use this information to analyse the object code
