https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113118

--- Comment #2 from Bálint Aradi <baradi09 at gmail dot com> ---
Last note: replacing the problematic line with

    allocate(item)
    item%item = derived_type(name=name, val=val)

seems to compile (but I did not check, whether the compiled code behaves
correctly).

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