https://gcc.gnu.org/bugzilla/show_bug.cgi?id=63552
--- Comment #8 from Ian Harvey <ian_harvey at bigpond dot com> --- For clarity - there is a difference between a procedure as an actual argument and a procedure reference (something with parentheses and maybe arguments following) that is part of an expression that is an actual argument. See also definition of "procedure reference" in 1.3.123.4 - noting reference "requires execution at that point". A procedure as an actual argument does not require execution of the procedure at the time of argument association (a procedure reference may occur later through the corresponding dummy procedure). The syntax rule for an /actual-arg/ in 14-007r2 is R1225. None of the child syntax rules of R1225 permit a type bound procedure, noting that a binding of a type is not a component of a type. R1223 in 14-007r2 is only used in the forms of procedure reference (/function-reference/ or /call-stmt/). It is not relevant to procedures as actual arguments.