[Bug fortran/106100] New: where

[xiao.liu@compiler-dev.com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106100

            Bug ID: 106100
           Summary: where
           Product: gcc
           Version: 10.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: xiao.liu@compiler-dev.com
  Target Milestone: ---