Exception handling is required for the development of robust and efficient numerical software, a principal application of Fortran. Indeed, the existence of such a facility makes it possible to develop more efficient software than would otherwise be possible. Most computers nowadays have hardware based on the IEEE standard for binary floating-point arithmetic, which later became an ISO standard. Therefore, the Fortran exception handling features are based on the ability to test and set the five flags for floating-point exceptions that the IEEE standard specifies.