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 :

declaration order

SUBROUTINE WRONG_ORDER( ARG3, ARG2, ARG1)

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