PR middle-end/27573
	* omp-low.c (expand_omp_parallel): Don't assert
	.OMP_DATA_I = &.OMP_DATA_O is the first statement in the block,
	instead search for it.

	* gcc.dg/gomp/pr27573.c: New test.
	* gfortran.dg/gomp/pr27573.f90: New test.

From-SVN: r113823