https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104562
--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> --- That should be already fixed by r12-7250-g4d74ea551734694c225643c4069b1b4d4d2b05ed "Fortran/OpenMP: Fix depend-clause handling for c_ptr" Crossref: PR 104545 was about the original issue.