! { dg-do compile }
      SUBROUTINE WORK(I, J)
      INTEGER I, J
      END SUBROUTINE WORK
      SUBROUTINE GOOD_NESTING(N)
      INTEGER N
        INTEGER I
!$OMP PARALLEL DEFAULT(SHARED)
!$OMP DO
          DO I = 1, N
!$OMP PARALLEL SHARED(I,N)
!$OMP DO
               DO J = 1, N
                  CALL WORK(I,J)
               END DO
!$OMP END PARALLEL
          END DO
!$OMP END PARALLEL
      END SUBROUTINE GOOD_NESTING