[Patch, Fortran] PR 46937 - fix function annotation for derived types with pointer component

[Tobias Burnus]

gfortran 4.6 annotates functions to tell the middle end that certain 
arguments are not modified.

Well, the previous patch was too eager by forgetting about pointer 
components of derived types, as the PR shows. This patch adds a check 
for  (proc-)pointer components and also takes care of BT_CLASS.

Build and currently regtesting on x86-64-linux.
OK for the trunk?

Tobias
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