gfortran -Wall currently warns about truncated lines even when character 73 is an ampersand. Observe item (4) of Note 3.10 in the Fortran 2003 standard:
In some circumstances, for example where source code is maintained in an INCLUDE file for use in programs whose source form might be either fixed or free, observing the following rules allows the code to be used with either source form: (1) Confine statement labels to character positions 1 to 5 and statements to character positions 7 to 72; (2) Treat blanks as being significant; (3) Use only the exclamation mark (!) to indicate a comment, but do not start the comment in character position 6; (4) For continued statements, place an ampersand (&) in both character position 73 of a continued line and character position 6 of a continuing line. -- Summary: gfortran -Wall warns about truncated lines when only a continuation character is truncated Product: gcc Version: 4.5.0 Status: UNCONFIRMED Severity: normal Priority: P3 Component: fortran AssignedTo: unassigned at gcc dot gnu dot org ReportedBy: bugs at 59A2 dot org GCC build triplet: gcc-4.5-20100121 http://gcc.gnu.org/bugzilla/show_bug.cgi?id=42852