From https://j3-fortran.org/doc/year/12/12-119r1.pdf (this is a *draft*
and not the final standard I do not have)
In case it's useful, a more up-to-date draft is J3's F2018 Interpretation Document:
which was published roughly 1 month before the final standard was
published so it should be very nearly identical to the standard.
Damian