Merge branch 'parser' into master+cobol

gcc/cobol/UAT/bugsuite.src/bugs.at

gcc/cobol/UAT/failsuite.src/run_evaluate.at

gcc/cobol/UAT/failsuite.src/run_functions.at

gcc/cobol/UAT/failsuite.src/run_subscripts.at

gcc/cobol/UAT/failsuite.src/syn_copy.at

gcc/cobol/UAT/failsuite.src/syn_definition.at

gcc/cobol/UAT/failsuite.src/syn_misc.at

gcc/cobol/UAT/failsuite.src/syn_move.at

gcc/cobol/UAT/skipsuite.at

gcc/cobol/UAT/skipsuite.src/run_functions.at

gcc/cobol/UAT/skipsuite.src/run_fundamental.at

gcc/cobol/UAT/skipsuite.src/run_misc.at

gcc/cobol/UAT/skipsuite.src/run_subscripts.at

gcc/cobol/UAT/skipsuite.src/syn_copy.at

gcc/cobol/UAT/skipsuite.src/syn_definition.at

gcc/cobol/UAT/skipsuite.src/syn_misc.at

gcc/cobol/UAT/skipsuite.src/syn_occurs.at

gcc/cobol/UAT/testsuite.at

gcc/cobol/UAT/testsuite.src/run_evaluate.at

gcc/cobol/UAT/testsuite.src/run_functions.at