Regressions on trunk at revision 190084 vs revision 190074

[H.J. Lu x32]

New failures:
FAIL: gfortran.dg/backspace_10.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/bound_7.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/comma_format_extension_3.f  -O0  (test for excess errors)
FAIL: gfortran.dg/import.f90  -O0  (test for excess errors)

New passes:
FAIL: gfortran.dg/maxloc_2.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/open_status_1.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/pr12884.f  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/pr20257.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/read_size_noadvance.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)