https://gcc.gnu.org/bugzilla/show_bug.cgi?id=63326
--- Comment #6 from joseph at codesourcery dot com <joseph at codesourcery dot com> --- #pragma STDC is functionally a declaration (it can only occur "either outside external declarations or preceding all explicit declarations and statements inside a compound statement" - each such pragma has the same wording, including FENV_ROUND in TS 18661-1). Thus, while those pragmas are not currently implemented in GCC, treating them as syntactical entities at the same level as declarations and statements would be fully in accordance with the standard.