[Patch, Fortran] PR64726 Fix OpenACC's "parallel/kernel loop"

[Tobias Burnus]

"parallel/kernel loop" is handled by the function being patched (an 
assert ensures that no other directives end here). The first part of the 
function handles the parallel and kernel part, the loop itself should be 
handled by the called function. However, it currently passes the 
"kernel/parallel loop" op on, instead of only the "loop" part. That 
fails in the called function in an assert.

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

Tobias
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