[Patch, Fortran, committed] GCC 4.8 backporting of defined assignment patches

[Tobias Burnus]

I have committed the attached patch to the GCC 4.8 branch, backporting 
some defined assignment patches. Committed as Rev. 203207/203208.

GCC 4.8 added defined assignment for components during intrinsic 
assignment, which had some issues.

a) PR 57697/PR58469
Patch: http://gcc.gnu.org/ml/fortran/2013-09/msg00039.html
Approval: http://gcc.gnu.org/ml/fortran/2013-09/msg00056.html

b) http://gcc.gnu.org/ml/fortran/2013-09/msg00016.html
c) http://gcc.gnu.org/ml/fortran/2013-09/msg00026.html
d) http://gcc.gnu.org/ml/fortran/2013-09/msg00038.html

Tobias
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