Regressions on trunk at revision 185447 vs revision 185445

[H.J. Lu Intel64]

New failures:
FAIL: gfortran.dg/array_constructor_type_5.f03  -O1  (test for excess errors)
FAIL: gfortran.dg/bounds_check_1.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/extends_1.f03  -O2  (test for excess errors)
FAIL: gfortran.dg/flush_1.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/forall_10.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/g77/cpp4.F  -O2  (test for excess errors)
FAIL: gfortran.dg/matmul_bounds_4.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/read_2.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/widechar_8.f90  -O1  (test for excess errors)

New passes:
FAIL: gfortran.dg/intent_out_2.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/unf_short_record_1.f90  -O3 -g  (test for excess errors)