SUBROUTINE INITMATRIX( M , N , A , LDA)
 INTEGER M, N, LDA
 DOUBLE PRECISION A(LDA,*)

SUBROUTINE INITMATRIX_F90( A )
  DOUBLE PRECISION, INTENT(INOUT) :: A(:,:)
  INTEGER :: M, N, LDA
  M = SIZE(A,1)
  N = SIZE(A,2)
  LDA = SIZE(A,2)
  CALL INITMATRIX(M, N, A, LDA)
END SUBROUTINE

DOUBLE PRECISION A(20,20)
CALL INITMATRIX_F90(A(1:10,1:20))