Does variable creation need Elaborate_Body?

[Victor Porton <porton@narod.ru>]

package X is

  -- pragma Elaborate_Body;

  function F return Integer;

  procedure Init;

end X;

package body X is

  V: Integer;

  function F return Integer is
  begin
    return V;
  end;

  procedure Init is
  begin
    V := 123;
  end;

end X;

-------------------

Does the above program need Elaborate_Body pragma for elaboration of "V: 
Integer;"?

Intuitively, "V: Integer;" does nothing. But it is a declaration which needs 
to be elaborated.

Does it elaborate correctly without Elaborate_Body?

-- 
Victor Porton - http://portonvictor.org