To allow actual and dummy arguments to have the
same type without use or host association. The corresponding actual
and dummy arguments of derived types are of the same derived type
if the derived-type objects refer to the same type definition. Alternatively,
they are of the same type if all of the following are true:
They refer to different
type definitions with the same name.
They have the SEQUENCE
statement in their definitions.
The components have the same names and types and
are in the same order.
None of the components is of a private type or of
a type that has private access.