[Bug c/63326] whether a #pragma is a statement depends on the type of pragma

[joseph at codesourcery dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=63326

--- Comment #6 from joseph at codesourcery dot com <joseph at codesourcery dot com> ---
#pragma STDC is functionally a declaration (it can only occur "either 
outside external declarations or preceding all explicit declarations and 
statements inside a compound statement" - each such pragma has the same 
wording, including FENV_ROUND in TS 18661-1).  Thus, while those pragmas 
are not currently implemented in GCC, treating them as syntactical 
entities at the same level as declarations and statements would be fully 
in accordance with the standard.