[Fortran] NAG compiler requires to define variable before its usage

NAG compiler requires to define variable before its usage in type declaration section. For example, the following code is not correct:

subroutine test(a, n)
  implicit none
  real(8) :: a(n)
  integer :: n
end subroutine test

since usage of n happens before actual type definition.

The proper code is:

subroutine test(a, n)
  implicit none
  integer :: n
  real(8) :: a(n)
end subroutine test