gcc/fortran/
        * primary.c (gfc_match_rvalue): Match %LOC as LOC with -std=legacy.
        * gfortran.texi: Document.

	gcc/testsuite/gfortran.dg/
	* dec_loc_rval_1.f90: New test.
        * dec_loc_rval_2.f90: New test.
        * dec_loc_rval_3.f90: New test.

From-SVN: r241519