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### 7.2 GNU Fortran Compiler Directives

The Fortran standard describes how a conforming program shall behave; however, the exact implementation is not standardized. In order to allow the user to choose specific implementation details, compiler directives can be used to set attributes of variables and procedures which are not part of the standard. Whether a given attribute is supported and its exact effects depend on both the operating system and on the processor; see C Extensions for details.

For procedures and procedure pointers, the following attributes can be used to change the calling convention:

- `CDECL` – standard C calling convention
- `STDCALL` – convention where the called procedure pops the stack
- `FASTCALL` – part of the arguments are passed via registers instead using the stack

Besides changing the calling convention, the attributes also influence the decoration of the symbol name, e.g., by a leading underscore or by a trailing at-sign followed by the number of bytes on the stack. When assigning a procedure to a procedure pointer, both should use the same calling convention.

On some systems, procedures and global variables (module variables and `COMMON` blocks) need special handling to be accessible when they are in a shared library. The following attributes are available:

- `DLLEXPORT` – provide a global pointer to a pointer in the DLL
- `DLLIMPORT` – reference the function or variable using a global pointer

The attributes are specified using the syntax

`!GCC$ ATTRIBUTES` attribute-list `::` variable-list

where in free-form source code only whitespace is allowed before `!GCC$` and in fixed-form source code `!GCC$`, `cGCC$` or `*GCC$` shall start in the first column.

For procedures, the compiler directives shall be placed into the body of the procedure; for variables and procedure pointers, they shall be in the same declaration part as the variable or procedure pointer.