gcc/fortran/
	* trans-openmp.c (gfc_trans_oacc_combined_directive): Set the
	location of combined acc loops.
	gcc/testsuite/
	* gfortran.dg/goacc/combined-directives-3.f90: New file.

Reviewed-by: Thomas Schwinge <thomas@codesourcery.com>

From-SVN: r266924