https://gcc.gnu.org/bugzilla/show_bug.cgi?id=32365
--- Comment #9 from Christopher Albert <albert at tugraz dot at> --- About the DATA (not data declaration, which is also slightly confusing) there is really a problem with legacy code where we could keep the warning instead of the error. I think for the other cases, it looks relatively safe to check for declarations in the execution statement. However, the question remains if the gain is worth the risk of breaking something we didn't think of.
