[fortran,patch] Fix PR 36176, failure to simplify TRANSFER when it involves substrings

[FX]

Attached patch fixes PR 36176, I think it's rather straightforward.  
Bootstrapped and regtested (both -m32 and -m64) on x86_64-linux, OK  
to commit?

FX

-- 
François-Xavier Coudert
http://www.homepages.ucl.ac.uk/~uccafco/
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