https://gcc.gnu.org/bugzilla/show_bug.cgi?id=86935
--- Comment #1 from janus at gcc dot gnu.org ---
The following is sufficient to tip the locus to the next line:
Index: gcc/fortran/match.c
===================================================================
--- gcc/fortran/match.c (revision 263503)
+++ gcc/fortran/match.c (working copy)
@@ -1888,6 +1888,8 @@ gfc_match_associate (void)
gfc_association_list* newAssoc = gfc_get_association_list ();
gfc_association_list* a;
+ gfc_gobble_whitespace ();
+
/* Match the next association. */
if (gfc_match (" %n => %e", newAssoc->name, &newAssoc->target)
!= MATCH_YES)
