Start with suitable C source code, for example:

int F(int);
int cfiExample(int i)
{
  return i + F(i);
}

Compile the C source code, and make sure to create a list file that contains call frame information—the CFI directives.

For the source code in this example, the list file looks like this (the file has been trimmed down for reasons of space):

        NAME Cfi

        RTMODEL "__SystemLibrary", "DLib"
        RTMODEL "__calling_convention", "iar"
        RTMODEL "__code_model", "near"
        RTMODEL "__core", "rl78_2"
        RTMODEL "__data_model", "near"
        RTMODEL "__double_size", "32"
        RTMODEL "__far_rt_calls", "false"
        RTMODEL "__rt_version", "1"

        #define SHT_PROGBITS 0x1

        EXTERN F

        PUBLIC cfiExample

        CFI Names cfiNames0
        CFI StackFrame CFA SP NEARDATA
        CFI Resource A:8, X:8, B:8, C:8, D:8, E:8, H:8, L:8,
                     CS_REG:4, ES_REG:4
        CFI VirtualResource ?RET:20
        CFI Resource MACRH:16, MACRL:16, W0:8, W1:8, W2:8,
                     W3:8, W4:8, W5:8

        CFI Resource W6:8, W7:8, W8:8, W9:8, W10:8, W11:8,
                     W12:8, W13:8, W14:8
        CFI Resource W15:8, W16:8, W17:8, W18:8, W19:8, W20:8,
                     W21:8, W22:8
        CFI Resource W23:8, W24:8, W25:8, W26:8, W27:8, W28:8,
                     W29:8, W30:8
        CFI Resource W31:8, W32:8, W33:8, W34:8, W35:8, W36:8,
                     W37:8, W38:8
        CFI Resource W39:8, W40:8, W41:8, W42:8, W43:8, W44:8,
                     W45:8, W46:8
        CFI Resource W47:8, W48:8, W49:8, W50:8, W51:8, W52:8,
                     W53:8, W54:8

        CFI Resource W55:8, W56:8, W57:8, W58:8, W59:8, W60:8,
                     W61:8, W62:8
        CFI Resource W63:8, W64:8, W65:8, W66:8, W67:8, W68:8,
                     W69:8, W70:8
        CFI Resource W71:8, W72:8, W73:8, W74:8, W75:8, W76:8,
                     W77:8, W78:8
        CFI Resource W79:8, W80:8, W81:8, W82:8, W83:8, W84:8,
                     W85:8, W86:8
        CFI Resource W87:8, W88:8, W89:8, W90:8, W91:8, W92:8,
                     W93:8, W94:8

        CFI Resource W95:8, W96:8, W97:8, W98:8, W99:8, W100:8,
                     W101:8, W102:8
        CFI Resource W103:8, W104:8, W105:8, W106:8, W107:8,
                     W108:8, W109:8
        CFI Resource W110:8, W111:8, W112:8, W113:8, W114:8,
                     W115:8, W116:8
        CFI Resource W117:8, W118:8, W119:8, W120:8, W121:8,
                     W122:8, W123:8
        CFI Resource W124:8, W125:8, W126:8, W127:8, SP:16,
                     ?SPH:4

        CFI EndNames cfiNames0
        CFI Common cfiCommon0 Using cfiNames0
        CFI CodeAlign 1
        CFI DataAlign 1
        CFI ReturnAddress ?RET CODE
        CFI CFA SP+4
        CFI A Undefined
        CFI X Undefined
        CFI B SameValue

        CFI C SameValue
        CFI D SameValue
        CFI E SameValue
        CFI H Undefined
        CFI L Undefined
        CFI CS_REG Undefined
        CFI ES_REG Undefined
        CFI ?RET Frame(CFA, -4)
        CFI MACRH Undefined
        CFI MACRL Undefined

        CFI W0 SameValue
        CFI W1 SameValue
             ...
        CFI Wn SameValue
             ...
        CFI W126 SameValue
        CFI W127 SameValue
        CFI ?SPH Undefined
        CFI EndCommon cfiCommon0

        SECTION LOVE:CODE:NOROOT(0)
cfiExample:
        CFI Block cfiBlock0 Using cfiCommon0
        CFI Function cfiExample

        PUSH      DE
        CFI E Frame(CFA, -6)
        CFI D Frame(CFA, -5)
        CFI CFA SP+6
        MOVW      DE, AX
        CALL      _F
        MOVW      HL, AX
        MOVW      AX, DE
        ADDW      AX, HL

        POP       DE
        CFI E SameValue
        CFI D SameValue
        CFI CFA SP+4
        RET       
        CFI EndBlock cfiBlock0

        END