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#### 5.1.29 %LOC as an rvalue

Normally `%LOC` is allowed only in parameter lists. However the intrinsic function `LOC` does the same thing, and is usable as the right-hand-side of assignments. For compatibility, GNU Fortran supports the use of `%LOC` as an alias for the builtin `LOC` with `-std=legacy`. With this feature enabled the following two examples are equivalent:

         integer :: i, l
         l = %loc(i)
         call sub(l)

         integer :: i
         call sub(%loc(i))