[Patch,Fortran] PR 43665 -- add fn-spec annotation based on INTENT settings

[Tobias Burnus]

  The following patch requires Martin's patch (attached to the PR) or 
the option -fno-ipa-cp.as otherwise the argument removal can cause wrong 
code.

I will regtest the patch after Martin's patch is in. Assuming no failures:
OK for the trunk?

Tobias
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