Sun Studio 12: Fortran User's Guide

4.8.1 Form of Special f95 Directive Lines

f95 recognizes its own special directives in addition to those described in 1.9 Command-Line Help. These have the following syntax:

!DIR$ d1, d2, … Fixed-Form Source Free-Form Source

Thus, !DIR$ in columns 1 through 5 works for both free-form source and fixed-form source.