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.