[Bug fortran/47030] !GCC$ Attributes do not work for COMMON variables in procedures and BLOCK DATA

[dominiq at lps dot ens.fr]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=47030

--- Comment #11 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
See https://gcc.gnu.org/ml/fortran/2019-01/msg00038.html for comments.