https://gcc.gnu.org/bugzilla/show_bug.cgi?id=59513

--- Comment #23 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
> Jerry, concerning your cited standard:
> "If the file contains an endfile record" suggests that there is some
> special marker in the file to be read/written.

>From the standard:

> NOTE 9.2
> An endfile record does not necessarily have any physical embodiment. The
> processor may use a record count or other means to register the position
> of the file at the time an ENDFILE statement is executed, so that it can take
> appropriate action when that position is reached again during a read
> operation. The endfile record, however it is implemented, is considered
> to exist for the BACKSPACE statement (9.8.2).

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