https://gcc.gnu.org/bugzilla/show_bug.cgi?id=54753

Dominique d'Humieres <dominiq at lps dot ens.fr> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|UNCONFIRMED                 |NEW
   Last reconfirmed|                            |2015-10-09
     Ever confirmed|0                           |1

--- Comment #1 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
>From my copy of the f2015 draft

C540 If an assumed-size or nonallocatable nonpointer assumed-rank array
     is an actual argument that corresponds to a dummy argument that
     is an INTENT (OUT) assumed-rank array, it shall not be polymorphic,
     finalizable, of a type with an allocatable ultimate component,
     or of a type for which default initialization is specified.

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