Regressions on trunk at revision 190069 vs revision 190067

[H.J. Lu ia32]

New failures:
FAIL: gfortran.dg/proc_ptr_comp_35.f90  -O  (test for excess errors)
FAIL: gfortran.dg/typebound_proc_26.f90  -O  (test for excess errors)

New passes:
FAIL: gfortran.dg/impure_3.f90  -O  (test for excess errors)
FAIL: gfortran.dg/interface_12.f90  -O0  (test for excess errors)