https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115271

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Testcase (already in the tree):

libgomp/testsuite/libgomp.fortran/declare-variant-2.f90
libgomp/testsuite/libgomp.fortran/declare-variant-2-aux.f90
...
+! Test XFAILed due to https://gcc.gnu.org/PR115271

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