... should add a record marker.

F 2003, 9.2.3.1:

If a nonadvancing output statement leaves a file positioned 1 within a current
record and no further output
statement is executed for the file before it is closed or a BACKSPACE, ENDFILE,
or REWIND statement
is executed for it, the effect is as if the output statement were the
corresponding advancing output
statement.

$ cat advance.f90
program main
  open(95, form="formatted")
  write (95, '(A)', advance="no") 'a'
  backspace 95
end program main

$ gfortran advance.f90
$ ./a.out
$ cat fort.95
a$


-- 
           Summary: file positioning after nonadvancing i/o
           Product: gcc
           Version: 4.3.0
            Status: UNCONFIRMED
          Keywords: wrong-code
          Severity: normal
          Priority: P3
         Component: libfortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: tkoenig at gcc dot gnu dot org


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=34370

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