[Bug fortran/49590] ENTRY: Reject combining USE associated variable with RESULT variable

[kargl at gcc dot gnu.org]

http://gcc.gnu.org/bugzilla/show_bug.cgi?id=49590

kargl at gcc dot gnu.org changed:

           What    |Removed                     |Added
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                 CC|                            |kargl at gcc dot gnu.org

--- Comment #1 from kargl at gcc dot gnu.org 2011-06-30 15:10:15 UTC ---
I believe that it is the other addendum that makes the
code invalid.

Append new statement to 12.6.2.6p8 [310:20],
  "A name that appears as a <result-name> in an ENTRY statement
   shall not appear in any executable statement that precedes the
   first RESULT clause with that name."

The part you quote concerns "statement functions".  There are
no statement functions in your example.