%LOC is allowed only in parameter lists. However the intrinsic function
LOC does the same thing, and is usable as the right-hand-side of assignments. For compatibility, GNU Fortran supports the use of
%LOC as an alias for the builtin
LOC with -std=legacy. With this feature enabled the following two examples are equivalent:
integer :: i, l l = %loc(i) call sub(l)
integer :: i call sub(%loc(i))
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