[Patch, fortran] PR34429 PR34431 and PR34471 - function type characteristics

[Paul Thomas]

Dear All,

I have made some "adjustments" to the error handling in parse.c 
(match_deferred_characteristics), a bit of tidying up and have added a 
new test function_kinds_5.f90.

The overall functionality of the patch is not affected and it regtests 
as before.

Given that Tobi's tests show greens across the board and the timing 
relative to the release cycle, I propose to commit this patch tomorrow 
night, just to ensure that it is properly exposed..  Comments, errors, 
or whatever are more than welcome on that timescale.

Paul
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