[Patch, Fortran] PR57535 - Fix class-array handling for function result variables

[Tobias Burnus]

The attached test case failed with an ICE for function result variables 
as in that case the function decl was used.

Build and regtested on x86-64-gnu-linux.
OK for the trunk?


Other pending patches:
* 4.8/4.9 regression with defined assignment: 
http://gcc.gnu.org/ml/fortran/2013-06/msg00047.html
* Finalize nonallocatables with intent(out): 
http://gcc.gnu.org/ml/fortran/2013-06/msg00048.html

Tobias
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