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g77 treats storage-associated areas involving a COMMON
block as explained in the section on common blocks.
A local EQUIVALENCE area is a collection of variables and arrays
connected to each other in any way via EQUIVALENCE, none of which are
listed in a COMMON statement.
(Note: g77 version 0.5.18 and earlier chose the name
for x using a different method when more than one name was
in the list of names of entities placed at the beginning of the
array.
Though the documentation specified that the first name listed in
the EQUIVALENCE statements was chosen for x, g77
in fact chose the name using a method that was so complicated,
it seemed easier to change it to an alphabetical sort than to describe the
previous method in the documentation.)