https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104313

            Bug ID: 104313
           Summary: [9/10/11/12 Regression] ICE verify_gimple failed with
                    -ff2c
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gs...@t-online.de
  Target Milestone: ---

Started with r9, changed between 20190728 and 20190811 :


$ cat z1.f90
function f(a)
return
end


$ gfortran-12-20220130 -c z1.f90 -ff2c
z1.f90:1:0:

    1 | function f(a)
      |
Error: non-trivial conversion in 'var_decl'
real(kind=8)
real(kind=4)
D.4216 = __result_f;
z1.f90:1:0: internal compiler error: 'verify_gimple' failed
0xeba38d verify_gimple_in_seq(gimple*)
        ../../gcc/tree-cfg.cc:5211
0xb40ea1 gimplify_body(tree_node*, bool)
        ../../gcc/gimplify.cc:16292
0xb41147 gimplify_function_tree(tree_node*)
        ../../gcc/gimplify.cc:16363
0x952b17 cgraph_node::analyze()
        ../../gcc/cgraphunit.cc:675
0x955dc6 analyze_functions
        ../../gcc/cgraphunit.cc:1240
0x956f9d symbol_table::finalize_compilation_unit()
        ../../gcc/cgraphunit.cc:2500

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