subroutine foo
  integer(2) :: i, j
  !$acc parallel loop tile(2,3)
  do i = 1, 10
     do j = 1, 10
     end do
  end do
  !$acc end parallel loop
end
subroutine foo
  integer(2) :: i, j
  !$acc parallel loop tile(2,3)
  do i = 1, 10
     do j = 1, 10
     end do
  end do
  !$acc end parallel loop
end