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].