fortran-directive-re

fortran-directive-re is a variable defined in `fortran.el'.
Its value is

"^[ 	]*#.*"

• This variable is safe as a file local variable if its value
  satisfies the predicate `stringp'.

Documentation:
Regexp to match a directive line.
The matching text will be fontified with `font-lock-preprocessor-face'.
The matching line will be given zero indentation.

You can customize this variable.

This variable was introduced, or its default value was changed, in version 22.1 of Emacs.