https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97245

--- Comment #3 from anlauf at gcc dot gnu.org ---
Potential fix:

diff --git a/gcc/fortran/match.cc b/gcc/fortran/match.cc
index f848e52be4c..9e3571d3dbe 100644
--- a/gcc/fortran/match.cc
+++ b/gcc/fortran/match.cc
@@ -5064,6 +5064,7 @@ gfc_match_call (void)
      right association is made.  They are thrown out in resolution.)
      ...  */
   if (!sym->attr.generic
+       && !sym->attr.proc_pointer
        && !sym->attr.subroutine
        && !sym->attr.function)
     {

Regtests OK.

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