[Bug fortran/47030] !GCC$ Attributes do not work for COMMON variables in procedures and BLOCK DATA

[marco_atzeri at yahoo dot it]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=47030

--- Comment #8 from marco atzeri <marco_atzeri at yahoo dot it> ---
Created attachment 44950
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=44950&action=edit
test case for patch