S2: order of argument declarations
***********************************

Arguments to a routine shall be declared in the same order as that of the call signature. 

To be avoided : 

.. code-block:: fortran
   :caption: declaration order

   SUBROUTINE WRONG_ORDER( ARG1, ARG2, ARG3)
   
   INTEGER(KIND=JPIM), INTENT(IN)  :: ARG3
   INTEGER(KIND=JPIM), INTENT(IN)  :: ARG2
   INTEGER(KIND=JPIM), INTENT(OUT) :: ARG1