Regressions on trunk at revision 190125 vs revision 190109

[H.J. Lu ia32]

New failures:
FAIL: gfortran.dg/extends_13.f03  -O  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_1.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/structure_constructor_5.f03  -Os  (test for excess errors)

New passes: