[Fortran-dev, Patch] Fix extent calculation, fix test suite failures

[Tobias Burnus]

Without the patch, I got some coarray failures (for -fcoarray=lib) and 
425 other failures. With this patch, the number of failures is down to 269.

I intent to commit the patch to the fortran-devel branch tomorrow, 
unless there are objection.

Changes:
* Fix offset for coarray's token field
* Extent is in number of elements and not in bytes; fix setting of the 
compatibility fields
* Set lbound before ubound as ubound uses lbound (plus extent).
* For character namelist read: Also set extent (and sm) - used by UBOUND 
macro
* Switch library's UBOUND/EXTENT macros to use only new fields rather 
than the old one.

I think the front end should be mostly okay, but the library still 
accesses ubound directly - and for stride vs. sm: Well, "sm" is 
currently not set at all. As the element size is needed, it requires 
larger changes. I wouldn't be surprised if the remaining failures relate 
to sm and/or extent issues.

Tobias
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