https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106999

--- Comment #1 from G. Steinmetz <gs...@t-online.de> ---

FYI, a directly matching variant compiles :

$ cat z2.f90
program p
   type t
      procedure(g), pointer :: f
   end type
   class(t), allocatable :: z
   call s(z%f)
contains
   subroutine g(x)
      class(t) :: x
   end
   subroutine s(x)
      procedure(g) :: x
   end
end

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