Regressions on trunk at revision 190094 vs revision 190090

[H.J. Lu x32]

New failures:
FAIL: gfortran.dg/associated_target_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/dummy_procedure_2.f90  -O  (test for excess errors)
FAIL: gfortran.dg/dynamic_dispatch_8.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/init_flag_6.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/integer_exponentiation_3.F90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/literal_character_constant_1_y.F  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/minmaxloc_6.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/pr32136.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_common_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_14.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/reshape_order_4.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/select_type_14.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/subref_array_pointer_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)

New passes:
FAIL: gfortran.dg/class_dummy_1.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/dynamic_dispatch_9.f03  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/eoshift_bounds_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/integer_exponentiation_3.F90  -O2  (test for excess errors)
FAIL: gfortran.dg/multiple_allocation_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/open_status_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/pointer_check_6.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_result_1.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/read_noadvance.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/real_const_2.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/repeat_3.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/sum_zero_array_1.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/trim_optimize_4.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/vector_subscript_5.f90  -O3 -g  (test for excess errors)