[FE, IR] Allow @ImplicitlyActualizedByJvmDeclaration to be set only on expect

@ImplicitlyActualizedByJvmDeclaration is the only one
OptionalExpectation annotation which works correctly when set only on
`expect`. All other (like @JvmName, @JsName) - not, so warning for them
must be reported.

^KT-61725 Fixed

compiler/frontend/src/org/jetbrains/kotlin/resolve/checkers/ExpectedActualDeclarationChecker.kt

@@ -25,7 +25,7 @@ import org.jetbrains.kotlin.descriptors.annotations.AnnotationDescriptor
 import org.jetbrains.kotlin.diagnostics.Errors
 import org.jetbrains.kotlin.incremental.components.ExpectActualTracker
 import org.jetbrains.kotlin.mpp.MppJavaImplicitActualizatorMarker
-import org.jetbrains.kotlin.name.FqName
+import org.jetbrains.kotlin.name.StandardClassIds
 import org.jetbrains.kotlin.psi.*
 import org.jetbrains.kotlin.psi.psiUtil.hasActualModifier
 import org.jetbrains.kotlin.resolve.*
@@ -42,7 +42,7 @@ import org.jetbrains.kotlin.resolve.source.PsiSourceFile
 import org.jetbrains.kotlin.types.KotlinType
 import java.io.File
 
-private val implicitlyActualizedAnnotationFqn = FqName("kotlin.jvm.ImplicitlyActualizedByJvmDeclaration")
+private val implicitlyActualizedAnnotationFqn = StandardClassIds.Annotations.ImplicitlyActualizedByJvmDeclaration.asSingleFqName()
 
 class ExpectedActualDeclarationChecker(
     val moduleStructureOracle: ModuleStructureOracle,

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt

@@ -18,6 +18,7 @@ object AbstractExpectActualAnnotationMatchChecker {
     private val SKIPPED_CLASS_IDS = setOf(
         StandardClassIds.Annotations.Deprecated,
         StandardClassIds.Annotations.DeprecatedSinceKotlin,
+        StandardClassIds.Annotations.ImplicitlyActualizedByJvmDeclaration,
         StandardClassIds.Annotations.OptionalExpectation,
         StandardClassIds.Annotations.RequireKotlin,
         StandardClassIds.Annotations.SinceKotlin,

compiler/testData/diagnostics/tests/multiplatform/annotationMatching/skippedAnnotations.fir.kt

@@ -20,6 +20,10 @@ annotation class MyOptIn
 @OptIn(MyOptIn::class)
 expect fun skippedAnnotationsOnExpectOnly()
 
+@OptIn(ExperimentalMultiplatform::class)
+@kotlin.jvm.ImplicitlyActualizedByJvmDeclaration
+expect class ImplicitlyActualizedByJvmDeclarationOnExpectOnly
+
 // MODULE: m1-jvm()()(m1-common)
 // FILE: jvm.kt
 package kotlin
@@ -27,4 +31,6 @@ package kotlin
 @OptIn(ExperimentalMultiplatform::class)
 actual annotation class OptionalExpectationOnExpectOnly
 
-actual fun skippedAnnotationsOnExpectOnly() {}
+actual fun skippedAnnotationsOnExpectOnly() {}
+
+actual class ImplicitlyActualizedByJvmDeclarationOnExpectOnly

compiler/testData/diagnostics/tests/multiplatform/annotationMatching/skippedAnnotations.kt

@@ -20,6 +20,10 @@ annotation class MyOptIn
 @OptIn(MyOptIn::class)
 expect fun skippedAnnotationsOnExpectOnly()
 
+@OptIn(ExperimentalMultiplatform::class)
+@kotlin.jvm.ImplicitlyActualizedByJvmDeclaration
+expect class ImplicitlyActualizedByJvmDeclarationOnExpectOnly
+
 // MODULE: m1-jvm()()(m1-common)
 // FILE: jvm.kt
 package kotlin
@@ -27,4 +31,6 @@ package kotlin
 @OptIn(ExperimentalMultiplatform::class)
 actual annotation class OptionalExpectationOnExpectOnly
 
-actual fun skippedAnnotationsOnExpectOnly() {}
+actual fun skippedAnnotationsOnExpectOnly() {}
+
+actual class ImplicitlyActualizedByJvmDeclarationOnExpectOnly

core/compiler.common/src/org/jetbrains/kotlin/name/StandardClassIds.kt

@@ -197,6 +197,7 @@ object StandardClassIds {
         val AccessibleLateinitPropertyLiteral = "AccessibleLateinitPropertyLiteral".internalId()
 
         val OptionalExpectation = "OptionalExpectation".baseId()
+        val ImplicitlyActualizedByJvmDeclaration = "ImplicitlyActualizedByJvmDeclaration".jvmId()
 
         object Java {
             val Deprecated = "Deprecated".javaLangId()