[Bug fortran/107874] merge not using all its arguments

["anlauf at gcc dot gnu.org" <gcc-bugzilla@gcc.gnu.org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107874

--- Comment #20 from anlauf at gcc dot gnu.org ---
(In reply to anlauf from comment #19)
> I don't recall having seen a mentioning in the standard of the order of
> evaluation of different function (or subroutine) arguments.  Do you?

The closest I can find is the following in F2018:

C.5.1  Evaluation of function references (10.1.7)

(1) If more than one function reference appears in a statement, they can be
executed in any order (subject to a function result being evaluated after the
evaluation of its arguments) and their values cannot depend on the order of
execution. This lack of dependence on order of evaluation enables parallel
execution of the function references.


And:

A.2 Processor dependencies

According to this document, the following are processor dependent:
...
• the order of finalization of components of objects of derived type (7.5.6.2)
• the order of finalization when several objects are finalized as the
  consequence of a single event (7.5.6.2);