[Patch, fortran] PR35946 and PR35947 - [4.3, 4.4 regression] wrong results with array constructor as arguments

[Dominique Dhumieres]

The new gfortran.dg/array_constructor_23.f fails on ppc because 
there is no real(10) for these platforms. parameter (k=10)
should be replaced by something like

  integer,parameter :: k = selected_real_kind (precision (0.0_8) + 1)

Dominique