https://gcc.gnu.org/bugzilla/show_bug.cgi?id=121573

Andrew Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
         Resolution|---                         |INVALID
             Status|UNCONFIRMED                 |RESOLVED

--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
From
https://www.openacc.org/sites/default/files/inline-files/OpenACC_2_0_specification.pdf
:

"A declare directive is used in the declaration section of a Fortran
subroutine, function, or module, or following a variable declaration in C or
C++. "

Notice "following a variable declaration" part.

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