PROGRAM MAIN CALL EXTSUB(X) CALL SUB1(X) CALL SUB2(X) END SUBROUTINE SUB1(X) CALL SUB11(X) CALL SUB12(X) END SUBROUTINE SUB2(X) CALL SUB1(X) CALL SUB21(X) XYZ(111) END SUBROUTINE SUB11(X) END SUBROUTINE SUB12(X) END SUBROUTINE SUB21(X) END DOUBLE PRECISION FUNCTION XYZ(X) XYZ = 123 END