[Fortran,patch] Add IMPORT support (PR27546)

[Tobias Burnus]

:ADDPATCH fortran:

The following patch implements the IMPORT statement of Fortran 2003,
which can be used to access derived types via host association:

...
type coordType
  sequence
  real :: x, y
end coordType

interface
   function hypot(coord)
      import :: coordType ! or simply "import"
      type(coordType) :: coord
   end function hypot
end interface

(Of cause, if hypot is written in Fortran, one should use a module.)

Bootstrapped and regression tested (check-gfortran only) on
x86_64-unknown-linux-gnu (openSUSE 10.2beta2).

Tobias
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