in kernel/setup.c [195:206]
void __init calibrate_delay(void)
{
struct device_node *cpu;
int freq;
cpu = of_find_compatible_node(NULL, NULL, "renesas,h8300");
of_property_read_s32(cpu, "clock-frequency", &freq);
loops_per_jiffy = freq / HZ / (access_timing() * 2);
pr_cont("%lu.%02lu BogoMIPS (lpj=%lu)\n",
loops_per_jiffy / (500000 / HZ),
(loops_per_jiffy / (5000 / HZ)) % 100, loops_per_jiffy);
}