Binary files origsrc/gcc-7.3.0/gcc/fortran/.trans-decl.c.swp and src/gcc-7.3.0/gcc/fortran/.trans-decl.c.swp differ
--- origsrc/gcc-7.3.0/gcc/fortran/trans-common.c	2017-01-09 00:42:09.155312000 +0100
+++ src/gcc-7.3.0/gcc/fortran/trans-common.c	2018-10-27 17:55:33.219386300 +0200
@@ -102,6 +102,7 @@ along with GCC; see the file COPYING3.
 #include "trans.h"
 #include "stringpool.h"
 #include "fold-const.h"
+#include "attribs.h"
 #include "stor-layout.h"
 #include "varasm.h"
 #include "trans-types.h"
@@ -423,6 +424,8 @@ build_common_decl (gfc_common_head *com,
   /* If there is no backend_decl for the common block, build it.  */
   if (decl == NULL_TREE)
     {
+      tree attributes;
+
       if (com->is_bind_c == 1 && com->binding_label)
 	decl = build_decl (input_location, VAR_DECL, identifier, union_type);
       else
@@ -454,6 +457,13 @@ build_common_decl (gfc_common_head *com,
 
       gfc_set_decl_location (decl, &com->where);
 
+/* check equivalence       
+      attributes = gfc_add_attributes_to_decl (common_sym->attr, NULL_TREE);
+*/
+      attributes = gfc_add_attributes_to_decl (com->head->attr, NULL_TREE);
+      decl_attributes (&decl, attributes, 0);
+
+
       if (com->threadprivate)
 	set_decl_tls_model (decl, decl_default_tls_model (decl));
 
--- origsrc/gcc-7.3.0/gcc/fortran/trans-decl.c	2017-11-13 21:01:20.128076000 +0100
+++ src/gcc-7.3.0/gcc/fortran/trans-decl.c	2018-10-27 18:01:19.857314000 +0200
@@ -1403,46 +1403,6 @@ gfc_add_assign_aux_vars (gfc_symbol * sy
 }
 
 
-static tree
-add_attributes_to_decl (symbol_attribute sym_attr, tree list)
-{
-  unsigned id;
-  tree attr;
-
-  for (id = 0; id < EXT_ATTR_NUM; id++)
-    if (sym_attr.ext_attr & (1 << id))
-      {
-	attr = build_tree_list (
-		 get_identifier (ext_attr_list[id].middle_end_name),
-				 NULL_TREE);
-	list = chainon (list, attr);
-      }
-
-  if (sym_attr.omp_declare_target_link)
-    list = tree_cons (get_identifier ("omp declare target link"),
-		      NULL_TREE, list);
-  else if (sym_attr.omp_declare_target)
-    list = tree_cons (get_identifier ("omp declare target"),
-		      NULL_TREE, list);
-
-  if (sym_attr.oacc_function)
-    {
-      tree dims = NULL_TREE;
-      int ix;
-      int level = sym_attr.oacc_function - 1;
-
-      for (ix = GOMP_DIM_MAX; ix--;)
-	dims = tree_cons (build_int_cst (boolean_type_node, ix >= level),
-			  integer_zero_node, dims);
-
-      list = tree_cons (get_identifier ("oacc function"),
-			dims, list);
-    }
-
-  return list;
-}
-
-
 static void build_function_decl (gfc_symbol * sym, bool global);
 
 
@@ -1689,7 +1649,7 @@ gfc_get_symbol_decl (gfc_symbol * sym)
 		     VAR_DECL, gfc_sym_identifier (sym), gfc_sym_type (sym));
 
   /* Add attributes to variables.  Functions are handled elsewhere.  */
-  attributes = add_attributes_to_decl (sym->attr, NULL_TREE);
+  attributes = gfc_add_attributes_to_decl (sym->attr, NULL_TREE);
   decl_attributes (&decl, attributes, 0);
 
   /* Symbols from modules should have their assembler names mangled.
@@ -1921,7 +1881,7 @@ get_proc_pointer_decl (gfc_symbol *sym)
       && (TREE_STATIC (decl) || DECL_EXTERNAL (decl)))
     set_decl_tls_model (decl, decl_default_tls_model (decl));
 
-  attributes = add_attributes_to_decl (sym->attr, NULL_TREE);
+  attributes = gfc_add_attributes_to_decl (sym->attr, NULL_TREE);
   decl_attributes (&decl, attributes, 0);
 
   return decl;
@@ -2114,7 +2074,7 @@ module_sym:
   DECL_EXTERNAL (fndecl) = 1;
   TREE_PUBLIC (fndecl) = 1;
 
-  attributes = add_attributes_to_decl (sym->attr, NULL_TREE);
+  attributes = gfc_add_attributes_to_decl (sym->attr, NULL_TREE);
   decl_attributes (&fndecl, attributes, 0);
 
   gfc_set_decl_assembler_name (fndecl, mangled_name);
@@ -2221,7 +2181,7 @@ build_function_decl (gfc_symbol * sym, b
   if (sym->attr.referenced || sym->attr.entry_master)
     TREE_USED (fndecl) = 1;
 
-  attributes = add_attributes_to_decl (attr, NULL_TREE);
+  attributes = gfc_add_attributes_to_decl (attr, NULL_TREE);
   decl_attributes (&fndecl, attributes, 0);
 
   /* Figure out the return type of the declared function, and build a
@@ -6647,5 +6607,43 @@ gfc_process_block_locals (gfc_namespace*
   saved_local_decls = NULL_TREE;
 }
 
+tree
+gfc_add_attributes_to_decl (symbol_attribute sym_attr, tree list)
+{
+  unsigned id;
+  tree attr;
+
+  for (id = 0; id < EXT_ATTR_NUM; id++)
+    if (sym_attr.ext_attr & (1 << id))
+      {
+        attr = build_tree_list (
+                 get_identifier (ext_attr_list[id].middle_end_name),
+                                 NULL_TREE);
+        list = chainon (list, attr);
+      }
+
+  if (sym_attr.omp_declare_target_link)
+    list = tree_cons (get_identifier ("omp declare target link"),
+                      NULL_TREE, list);
+  else if (sym_attr.omp_declare_target)
+    list = tree_cons (get_identifier ("omp declare target"),
+                      NULL_TREE, list);
+
+  if (sym_attr.oacc_function)
+    {
+      tree dims = NULL_TREE;
+      int ix;
+      int level = sym_attr.oacc_function - 1;
+
+      for (ix = GOMP_DIM_MAX; ix--;)
+        dims = tree_cons (build_int_cst (boolean_type_node, ix >= level),
+                          integer_zero_node, dims);
+
+      list = tree_cons (get_identifier ("oacc function"),
+                        dims, list);
+    }
+
+  return list;
+}
 
 #include "gt-fortran-trans-decl.h"
--- origsrc/gcc-7.3.0/gcc/fortran/trans-types.h	2017-11-13 21:01:20.128076000 +0100
+++ src/gcc-7.3.0/gcc/fortran/trans-types.h	2018-10-27 16:22:52.225379600 +0200
@@ -98,6 +98,8 @@ tree gfc_get_array_type_bounds (tree, in
 				enum gfc_array_kind, bool);
 tree gfc_get_nodesc_array_type (tree, gfc_array_spec *, gfc_packed, bool);
 
+tree gfc_add_attributes_to_decl (symbol_attribute sym_attr, tree list);
+
 /* Add a field of given name and type to a UNION_TYPE or RECORD_TYPE.  */
 tree gfc_add_field_to_struct (tree, tree, tree, tree **);