https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89366

--- Comment #2 from Bader at lrz dot de <Bader at lrz dot de> ---
Fortran 2018 FDIS section 18.3.6, para 2, item 5, bullet 2: 

(5) any dummy argument without the VALUE attribute corresponds to a formal
parameter of the prototype that is of a pointer type, and either
• the dummy argument is interoperable with an entity of the referenced type
(ISO/IEC 9899:2011, 6.2.5, 7.19, and 7.20.1) of the formal parameter,
• the dummy argument is a nonallocatable nonpointer variable of type CHARACTER
with assumed character length and the formal parameter is a pointer to
CFI_cdesc_t,

Note that as for all Fortran objects that don't have a C analog,
interoperability is on the level of the procedure interface (not the object!),
and the matching entity on the C side is the descriptor.

Regards
Reinhold

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