http://gcc.gnu.org/bugzilla/show_bug.cgi?id=52387

--- Comment #3 from Tobias Burnus <burnus at gcc dot gnu.org> 2012-02-26 
11:40:19 UTC ---
(In reply to comment #0)
> According to interpretation 000024 of the Fortran 95 standard

See: http://j3-fortran.org/doc/year/02/02-006c2.txt

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