http://gcc.gnu.org/bugzilla/show_bug.cgi?id=47024
--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> 2010-12-20 
09:47:11 UTC ---
IR 10-171 (http://j3-fortran.org/doc/year/10/10-171.txt) adds the text in the
bracket (which does not apply here):

"If it [is unlimited polymorphic or] has any deferred type parameters it shall
not be ..."

 * * *

I have now asked at J3:
  http://j3-fortran.org/pipermail/j3/2010-December/004090.html

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