http://gcc.gnu.org/bugzilla/show_bug.cgi?id=43366

--- Comment #14 from Tobias Burnus <burnus at gcc dot gnu.org> 2012-01-06 
10:24:24 UTC ---
As litmus test: BT_CLASS version of PR 50981: Passing an
unallocated/unassociated [or absent + nonpointer/nonallocatable] BT_CLASS
variable or a unallocated/unassociated BT_CLASS component to an
nonpointer/nonallocatable argument of an ELEMENTAL procedure.

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