Regressions on 4.4 at revision 151220 vs revision 151204

[H.J. Lu Intel64]

New failures:
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_18.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O0  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O1  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O2  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -fomit-frame-pointer  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -fomit-frame-pointer -funroll-loops  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -O3 -g  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -Os  (test for excess errors)
FAIL: gfortran.dg/proc_ptr_comp_19.f90  -Os  (test for excess errors)

New passes: