[gomp4] backport misc OMP 4.5 changes from trunk

[Cesar Philippidis]

This patch backports Jakub's Fortran OMP 4.5 changes to gomp-4_0-branch.
The original patch may be found here
<https://gcc.gnu.org/ml/gcc-patches/2016-11/msg00930.html>. I've applied
it to gomp-4_0-branch.

Cesar
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