libgfortran/
        PR fortran/92470
        * runtime/ISO_Fortran_binding.c (CFI_establish): Set lower_bound to 0
        also for CFI_attribute_other.

        gcc/testsuite/
        PR fortran/92470
        * gfortran.dg/ISO_Fortran_binding_1.c (establish_c): Add assert for
        lower_bound == 0.

From-SVN: r278128