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21.6.3 Transforming Iterative DO

An iterative DO loop (one that specifies an iteration variable) is required by the Fortran standards to be implemented as though an iteration count is computed before entering the loop body, and that iteration count used to determine the number of times the loop body is to be performed (assuming the loop isn't cut short via GOTO or EXIT).

The FFE handles this by allocating a temporary variable to contain the computed number of iterations. Since this variable must be in a scope that includes the entire loop, a GBEL block is created for that loop, and the variable declared as belonging to the scope of that block.