 <span class="n">enddo</span>
      <span class="n">enddo</span>

      <span class="c">! where a_elt brings no contribution, rows and columns are zeroed</span>
      <span class="c">!-----------------------------------------------------------------</span>
      <span class="k">where</span><span class="p">(</span> <span class="nb">abs</span><span class="p">(</span><span class="n">a_elt</span><span class="p">)</span> <span class="o">&lt;</span> <span class="n">EPS_R8</span> <span class="p">)</span>
         