! { dg-do compile }
      SUBROUTINE WORK(I, J)
      INTEGER I, J
      END SUBROUTINE WORK
      SUBROUTINE WORK1(I, N)
      INTEGER J
!$OMP PARALLEL DEFAULT(SHARED)
!$OMP DO
         DO J = 1, N
           CALL WORK(I,J)
         END DO
!$OMP END PARALLEL
      END SUBROUTINE WORK1
      SUBROUTINE GOOD_NESTING2(N)
      INTEGER N
!$OMP PARALLEL DEFAULT(SHARED)
!$OMP DO
      DO I = 1, N
          CALL WORK1(I, N)
      END DO
!$OMP END PARALLEL
      END SUBROUTINE GOOD_NESTING2