Regressions on trunk at revision 262828 vs revision 262815

[H.J. Lu x32 -fpic]

New failures:

New passes:
FAIL: gfortran.dg/dec_structure_23.f90   -O   (test for errors, line 16)
FAIL: gfortran.dg/dec_structure_23.f90   -O   (test for errors, line 17)
FAIL: gfortran.dg/dec_structure_23.f90   -O   (test for errors, line 18)
FAIL: gfortran.dg/dec_structure_23.f90   -O  (test for excess errors)