https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98011
--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> --- The OpenMP version is a bit crude, but OpenMP has besides !$omp <directive> also !$ <something> as "conditional compilation sentinel". In free-form source code: "Initial lines must have a space after the sentinel". Still, it could/should be improved.