POINTER

 Specifies that an object is a pointer.

 The POINTER attribute can be specified in a type declaration
 statement or an POINTER statement, and takes one of the following
 forms:

 Type Declaration Statement:

  type, [att-ls,] POINTER [,att-ls] :: ptr [(spec)] [,ptr [(spec)]]...

 Statement:

  POINTER [::] ptr [(spec)] [,ptr [(spec)]]...

    type      Is a data type specifier.

    att-ls    Is an optional list of attribute specifiers.

    ptr       Is the name of the pointer.  The pointer 
              cannot be declared with the INTENT or
              PARAMETER attributes.

    spec      Is a deferred-shape specification 
              (: [,:]...). 

 A pointer must not be referenced or defined unless it becomes
 pointer associated (through pointer assignment or an ALLOCATE
 statement) with a target object that can be referenced or defined.
 An object with the POINTER attribute has no initial storage set
 aside for it.

 If the pointer is an array, and it is given the DIMENSION attribute
 elsewhere in the program, it must be declared as a deferred-shape
 array.

 A pointer cannot be specified in an EQUIVALENCE or NAMELIST
 statement.

 The POINTER attribute is compatible with the AUTOMATIC, DIMENSION
 (with deferred shape), OPTIONAL, PRIVATE, PUBLIC, SAVE, STATIC, and
 VOLATILE attributes.

 EXAMPLES:

 The following example shows type declaration statements specifying
 the POINTER attribute:

    TYPE(SYSTEM), POINTER :: CURRENT, LAST
    REAL, DIMENSION(:,:), POINTER :: I, J, REVERSE

 The following is an example of the POINTER statement:

    TYPE(SYSTEM) :: TODAYS
    POINTER :: TODAYS, A(:,:)