https://gcc.gnu.org/bugzilla/show_bug.cgi?id=120788

kargls at comcast dot net changed:

           What    |Removed                     |Added
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                 CC|                            |kargls at comcast dot net

--- Comment #3 from kargls at comcast dot net ---
Both Harald and Andrew have raised the undefined nature of your code.
The actual restriction is

  F2023, 10.1.5.2.4, 174

  The execution of any numeric operation whose result is not defined by
  the arithmetic used by the processor is prohibited.

Note, this is not a numbered constraint so a Fortran processor can 
do anything it wants with the code.

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