http://gcc.gnu.org/bugzilla/show_bug.cgi?id=60661

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Quote from the standard:
http://mailman.j3-fortran.org/pipermail/j3/2014-March/007259.html

The key paragraph is [176:22]:

"At the completion of the execution of the DO statement, the execution cycle
begins."

Figuring out the list of index values is part of the execution of the DO
CONCURRENT statement [176:20-21].

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