This feature is used "classic" Fortran 77 libraries such as Starpac, as mentioned in comp.lang.fortran on 23-Apr-2007 .
c:\fortran> type d1mach.f90 function d1mach(i) implicit none double precision d1mach,dmach(5) integer i,large(4),small(4) equivalence ( dmach(1), small(1) ) equivalence ( dmach(2), large(1) ) data small(1),small(2) / 0, 1048576/ data large(1),large(2) /-1,2146435071/ d1mach = 0.0d0 end function d1mach c:\fortran> gfortran -c -v d1mach.f90 Using built-in specs. Target: i386-pc-mingw32 Configured with: ../trunk/configure --prefix=/mingw --enable-languages=c,fortran,c++,objc,obj-c++ --with-gmp=/home/coudert/local --disable-nls --with-ld=/mingw/bin/ld --with-as=/mingw/bin/as --disable-werror --enable-bootstrap --enable-threads --build=i386-pc-mingw32 --disable-shared --enable-libgomp Thread model: win32 gcc version 4.3.0 20070406 (experimental) c:/programs/gfortran/bin/../libexec/gcc/i386-pc-mingw32/4.3.0/f951.exe d1mach.f90 -quiet -dumpbase d1mach.f90 -mtune=i386 -auxbase d1mach -version -fintrinsic-modules-path c:/programs/gfortran/bin/../lib/gcc/i386-pc-mingw32/4.3.0/finclude -o C:\DOCUME~1\vrao\LOCALS~1\Temp/cchM3Bia.s GNU F95 version 4.3.0 20070406 (experimental) (i386-pc-mingw32) compiled by GNU C version 4.3.0 20070406 (experimental). GGC heuristics: --param ggc-min-expand=30 --param ggc-min-heapsize=4096 d1mach.f90: In function 'd1mach': d1mach.f90:1: fatal error: gfc_todo: Not Implemented: Initialization of overlapping variables compilation terminated. -- Summary: Not Implemented: Initialization of overlapping variables Product: gcc Version: 4.3.0 Status: UNCONFIRMED Severity: normal Priority: P3 Component: fortran AssignedTo: unassigned at gcc dot gnu dot org ReportedBy: beliavsky at aol dot com http://gcc.gnu.org/bugzilla/show_bug.cgi?id=31672