http://gcc.gnu.org/bugzilla/show_bug.cgi?id=54107
--- Comment #26 from Mikael Morin <mikael at gcc dot gnu.org> 2013-01-28 19:46:01 UTC --- Thanks for testing. There is one case that remains to be handled. I suppose it is valid if the other are valid. function foo () result(bar) procedure(foo), pointer :: bar end function