https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85537

--- Comment #20 from janus at gcc dot gnu.org ---
(In reply to janus from comment #18)
> C1220(R1217) The procedure-name shall be the name of a nonelemental external
> or module procedure, or a specific intrinsic function listed in 13.6 and not
> marked with a bullet (•).
> 
> Note that this does not list internal procedures.

In contrast to the corresponding restriction for procedure pointer assignments:

C729 (R740) A procedure-name shall be the name of an internal, module, or dummy
procedure, a procedure pointer, an external procedure that is accessed by use
or host association and is referenced in the scoping unit as a procedure or
that has the EXTERNAL attribute, or a specific intrinsic function listed in
13.6 and not marked with a bullet (•).

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