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).

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