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21.13.2.3 Syntactic Conventions
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Fortran mode assumes that you follow certain conventions that simplify
the task of understanding a Fortran program well enough to indent it
properly:

   * Two nested `do' loops never share a `continue' statement.

   * The same character appears in column 5 of all continuation lines.
     It is the value of the variable `fortran-continuation-char'.  By
     default, this character is `$'.

If you fail to follow these conventions, the indentation commands may
indent some lines unaesthetically.  However, a correct Fortran program
will retain its meaning when reindented even if the conventions are not
followed.