[Patch, Fortran] PR 33412 ELEMENTAL and language bindings conflict

[Tobias Burnus]

:ADDPATCH fortran:

C1242 (R1227) A prefix shall not specify ELEMENTAL if
proc-language-binding-spec appears in the function-stmt or subroutine-stmt.


NAG f95:
Error: z.f90, line 1: BIND(C) is not allowed for elemental procedure A


Build and regression tested on x86_64-suse-linux.

OK for the trunk?

Tobias
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