The qualifiers, /inline_looplevel=<n> [/inll] and
/ipa_looplevel=<n> [/ipall] , set a minimum DO loop
nest level for CALL/function reference expansion. The /inline_
looplevel and /ipa_looplevel qualifiers enable
you to limit inlining and IPA to just routines that are referenced
in nested loops, where the reduced call overhead or enhanced
optimization will be multiplied.
The argument is defined from the most deeply nested leaf of the call tree. The default, 10, allows inlining (IPA) for the 10 deepest nest levels, for example:
 PROGRAM MAIN
  ..
   CALL A ---> SUBROUTINE A
 ..
    DO
     DO
       CALL B --> SUBROUTINE B
     ENDDO  DO
     ENDDO  DO
        CALL C ---> SUBROUTINE C
     ENDDO
    ENDDO
The CALL B is inside a doubly nested loop, and would
be more profitable to expand than the CALL A . The
CALL C is quadruply nested, so inlining C
would yield the biggest gain of the three.
The argument is defined from the most deeply nested CALL or function reference:
/inline_looplevel=1 says only the routines
   referenced in the most deeply nested call site(s) can be inlined,
   for example, SUBROUTINE C . If more than one routine
   is called at the same loop nest level, all of them are selected
   when that level is included.
   /inline_looplevel=2 says only routines
   CALLed at the most deeply nested level and one loop less deeply
   nested can be inlined. The /inline_looplevel=3
   qualifier would be required to inline subroutine B
   , since its call is two loops less nested than the call to
   subroutine C . A value of 3 or greater will cause
   C to be inlined into B , then the new
   B to be inlined into the main program.
   /inline_looplevel (or /ipa_
   looplevel ) to a large value will permit inlining at any
   nesting level.
   
   /listoptions=c includes the nesting depth level of each
   call in each program unit and the aggregate nesting depth which
   is the sum of the nesting depths for each call site, starting
   from the main program. This information can be used to identify
   the best routines for inlining.
   /inline_looplevel
   test will be inlined everywhere it is used, even in places
   that are not in deeply nested loops. If some, but not all,
   invocations of a routine are to be expanded, use the inline and
   IPA directives just before each CALL/reference that is to be
   expanded. (See Section 7.1.5.)