[Patch, Fortran] PR64726 Fix OpenACC's "parallel/kernel loop"

[Tobias Burnus]

Cesar Philippidis wrote:
> It looks OK to me. In fact, I have an identical patch in our internal 
> branch and I don't know why it didn't make its way upstream or at 
> least into gomp-4_0-branch. Maybe it got lost after stage 1 closed.

I have now committed it as Rev. 220028.

Tobias