Regressions on trunk at revision 190063 vs revision 190054

[H.J. Lu Intel64]

New failures:
FAIL: gfortran.dg/mod_sign0_1.f90  -O0  (test for excess errors)

New passes:
FAIL: gfortran.dg/char_spread_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/chmod_3.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/coarray_16.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/f2c_3.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/intrinsic_1.f90  -O  (test for excess errors)
FAIL: gfortran.dg/matmul_bounds_5.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/pointer_function_actual_1.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/pr49103.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/string_length_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)