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.

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