https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92628
--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> --- (In reply to Tobias Burnus from comment #0) > A similar rule applies to other variables in Fortran See also PR 60712 regarding restrict and local variables (as opposed to PARAM_DECL) for a simpler case (no function call).