Regressions on trunk at revision 190136 vs revision 190134

[H.J. Lu ia32 Core 2/i7]

New failures:
FAIL: gfortran.dg/alloc_comp_result_1.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/pr39865.f90  -O2  (test for excess errors)

New passes:
FAIL: gfortran.dg/assumed_shape_ranks_2.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/bind_c_usage_10.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/bound_5.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/minmaxloc_7.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_decl_17.f90  -O3 -g  (test for excess errors)