https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118120
--- Comment #3 from Slava Zakharin <szakharin at nvidia dot com> --- Thank you for taking a look! This code seems to comply with Fortran 2008 standard: 7.2.2 Pointer assignment ... data-pointer-object (bounds-remapping-list ) => data-target R737 data-target is variable C724 (R737) A variable shall have either the TARGET or POINTER attribute, and shall not be an array section with a vector subscript. 6.2 Variable R602 variable is designator 6.1 Designator R601 designator is object-name or array-element or array-section or coindexed-named-object or complex-part-designator or structure-component or substring 6.4.4 Complex parts R615 complex-part-designator is designator % RE or designator % IM Please let me know if I missed something.