[Patch, Fortran, Committed] PR34689 - Fix INTENT(OUT) check for result variables as argument

[Tobias Burnus]

Comitted as obvious (Rev. 131359).
The attached patch fixes a regression of PR34662. I was checking for
flavour = FL_VARIABLE, but this fails if the symbol is both a (result)
variable and the name of a function.

The initial patch was supposed to give an error for PARAMETERs.

Tobias
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