https://gcc.gnu.org/bugzilla/show_bug.cgi?id=70260

--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> ---
ifort says:

t.f90(3): error #6643: This statement is incorrectly positioned.
      procedure g
------^
t.f90(3): error #8168: Parentheses are required after the PROCEDURE keyword.
      procedure g
------^
t.f90(10): error #6684: This is an incorrect value for a kind type parameter in
this context.   [KIND]
      character(kind=kind(gkind())) :: x
---------------------^
t.f90(7): error #6793: The POINTER attribute is required
      g => 1
------^
t.f90(8): error #6377: FUNCTION must be present on the end-function-stmt of an
internal or module function
   end
^

and more errors.

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