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

[tkoenig at gcc dot gnu.org]

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

--- Comment #13 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
The application of this patch caused PR 89079.