インテル® Fortran コンパイラー 14.0 ユーザー・リファレンス・ガイド
The ATTRIBUTES directive option IGNORE_LOC enables %LOC to be stripped from an argument.
!DIR$ ATTRIBUTES IGNORE_LOC :: arg
arg
Is the name of an argument.
IGNORE_LOC is only valid if ATTRIBUTES REFERENCE is also specified; otherwise, it has no effect.